FOCH COIFFURE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FOCH COIFFURE
Largest movements
- Tangible fixed assets -€3,000
down €3,000 (-25.0%), from €12,011 to €9,011
- Cash -€2,023
down €2,023 (-16.8%), from €12,013 to €9,990
mainly Tax, wage and social debts (-€3,038) and Debts after one year (-€3,000)
- Receivables within one year +€465
up €465 (+5.6%), from €8,312 to €8,777
of which Other amounts receivable: +€1,572
- Tax, wage and social debts -€3,038
down €3,038 (-40.4%), from €7,515 to €4,477
of which Taxes: -€6,345
- Debts after one year -€3,000
down €3,000 (-24.1%), from €12,445 to €9,445
- Trade debts +€1,113
up €1,113 (+34.9%), from €3,194 to €4,307
- Staff costs +€18,948
up €18,948 (+111%), from €17,125 to €36,073
- Gross operating margin +€8,586
up €8,586 (+26.3%), from €32,594 to €41,180
- Taxes -€1,902
down €1,902 (-66.5%), from €2,861 to €959
- Depreciation -€839
down €839 (-21.9%), from €3,839 to €3,000
- Other operating charges -€476
down €476 (-42.7%), from €1,114 to €638
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,691 | €28,099 | -€4,593 | -14.0% |
| Fixed assets | 21/28 | €12,011 | €9,011 | -€3,000 | -25.0% |
| Tangible fixed assets | 22/27 | €12,011 | €9,011 | -€3,000 | -25.0% |
| Furniture and vehicles | 24 | €12,011 | €9,011 | -€3,000 | -25.0% |
| Current assets | 29/58 | €20,680 | €19,087 | -€1,593 | -7.7% |
| Amounts receivable within one year | 40/41 | €8,312 | €8,777 | +€465 | +5.6% |
| Trade receivables | 40 | €8,310 | €7,203 | -€1,107 | -13.3% |
| Other amounts receivable | 41 | €2 | €1,574 | +€1,572 | +77,039% |
| Cash at bank and in hand | 54/58 | €12,013 | €9,990 | -€2,023 | -16.8% |
| Deferred charges and accrued income | 490/1 | €355 | €320 | -€35 | -9.9% |
| Total equity and liabilities | 10/49 | €32,691 | €28,099 | -€4,593 | -14.0% |
| Equity | 10/15 | €9,538 | €9,847 | +€309 | +3.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,538 | €7,847 | +€309 | +4.1% |
| Amounts payable | 17/49 | €23,154 | €18,252 | -€4,902 | -21.2% |
| Amounts payable after more than one year | 17 | €12,445 | €9,445 | -€3,000 | -24.1% |
| Other amounts payable | 178/9 | €12,445 | €9,445 | -€3,000 | -24.1% |
| Amounts payable within one year | 42/48 | €10,709 | €8,783 | -€1,925 | -18.0% |
| Trade debts | 44 | €3,194 | €4,307 | +€1,113 | +34.9% |
| Suppliers | 440/4 | €3,194 | €4,307 | +€1,113 | +34.9% |
| Taxes, remuneration and social security | 45 | €7,515 | €4,477 | -€3,038 | -40.4% |
| Taxes | 450/3 | €6,345 | - | -€6,345 | |
| Remuneration and social security | 454/9 | €1,170 | €4,477 | +€3,306 | +282% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | €17,125 | €36,073 | +€18,948 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,839 | €3,000 | -€839 | -21.9% |
| Other operating charges | 640/8 | €1,114 | €638 | -€476 | -42.7% |
| Gross operating margin | 9900 | €32,594 | €41,180 | +€8,586 | +26.3% |
| Operating profit (loss) | 9901 | €10,516 | €1,468 | -€9,048 | -86.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €200 | +€83 | +70.8% |
| Recurring financial charges | 65 | €117 | €200 | +€83 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €10,399 | €1,268 | -€9,131 | -87.8% |
| Income taxes | 67/77 | €2,861 | €959 | -€1,902 | -66.5% |
| Profit (loss) for the period | 9904 | €7,538 | €309 | -€7,229 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,538 | €309 | -€7,229 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.