H & B 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.
H & B COIFFURE
Largest movements
- Cash +€1,926
up €1,926 (+49.6%), from €3,884 to €5,810
mainly Advances received (+€3,125) and Tax, wage and social debts (+€2,498)
- Receivables within one year -€879
down €879 (-6.0%), from €14,569 to €13,690
of which Trade receivables: -€4,353
- Tangible fixed assets -€763
down €763 (-68.7%), from €1,110 to €347
- Stocks and contracts +€676
up €676 (+9.6%), from €7,058 to €7,735
- Trade debts -€3,673
down €3,673 (-21.7%), from €16,918 to €13,244
- Advances received +€3,125
new in 2025: €3,125
- Tax, wage and social debts +€2,498
up €2,498 (+23.5%), from €10,634 to €13,133
of which Remuneration and social security: +€2,538
- Other debts -€1,138
no longer reported in 2025 (was €1,138)
- Gross operating margin -€1,382
down €1,382 (-1.9%), from €71,899 to €70,517
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 | €26,869 | €27,830 | +€961 | +3.6% |
| Fixed assets | 21/28 | €1,358 | €595 | -€763 | -56.2% |
| Tangible fixed assets | 22/27 | €1,110 | €347 | -€763 | -68.7% |
| Furniture and vehicles | 24 | €1,110 | €347 | -€763 | -68.7% |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €25,511 | €27,234 | +€1,724 | +6.8% |
| Stocks and contracts in progress | 3 | €7,058 | €7,735 | +€676 | +9.6% |
| Stocks | 30/36 | €7,058 | €7,735 | +€676 | +9.6% |
| Amounts receivable within one year | 40/41 | €14,569 | €13,690 | -€879 | -6.0% |
| Trade receivables | 40 | €14,569 | €10,216 | -€4,353 | -29.9% |
| Other amounts receivable | 41 | - | €3,474 | +€3,474 | |
| Cash at bank and in hand | 54/58 | €3,884 | €5,810 | +€1,926 | +49.6% |
| Total equity and liabilities | 10/49 | €26,869 | €27,830 | +€961 | +3.6% |
| Equity | 10/15 | -€1,821 | -€1,784 | +€37 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310 | €310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310 | €310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €310 | €310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,731 | -€20,694 | +€37 | +0.2% |
| Amounts payable | 17/49 | €28,690 | €29,614 | +€924 | +3.2% |
| Amounts payable within one year | 42/48 | €28,690 | €29,614 | +€924 | +3.2% |
| Financial debts | 43 | - | €112 | +€112 | |
| Credit institutions | 430/8 | - | €112 | +€112 | |
| Trade debts | 44 | €16,918 | €13,244 | -€3,673 | -21.7% |
| Suppliers | 440/4 | €16,918 | €13,244 | -€3,673 | -21.7% |
| Advances received on contracts in progress | 46 | - | €3,125 | +€3,125 | |
| Taxes, remuneration and social security | 45 | €10,634 | €13,133 | +€2,498 | +23.5% |
| Taxes | 450/3 | €3,023 | €2,984 | -€40 | -1.3% |
| Remuneration and social security | 454/9 | €7,611 | €10,149 | +€2,538 | +33.3% |
| Other amounts payable | 47/48 | €1,138 | - | -€1,138 | |
| Remuneration, social security and pensions | 62 | €68,356 | €67,752 | -€604 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €763 | -€228 | -23.0% |
| Other operating charges | 640/8 | €1,329 | €1,366 | +€37 | +2.8% |
| Non-recurring operating charges | 66A | - | €163 | +€163 | |
| Gross operating margin | 9900 | €71,899 | €70,517 | -€1,382 | -1.9% |
| Operating profit (loss) | 9901 | €1,223 | €473 | -€750 | -61.4% |
| Financial income | 75/76B | €2 | €3 | +€1 | +68.9% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +68.9% |
| Financial charges | 65/66B | €297 | €223 | -€74 | -24.8% |
| Recurring financial charges | 65 | €297 | €223 | -€74 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €928 | €253 | -€675 | -72.8% |
| Income taxes | 67/77 | €211 | €216 | +€5 | +2.3% |
| Profit (loss) for the period | 9904 | €717 | €37 | -€680 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €717 | €37 | -€680 | -94.9% |
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 21 October 2026 via checked.be.