HS 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.
HS Coiffure
Largest movements
- Cash +€33,036
up €33,036 (+115%), from €28,818 to €61,854
mainly Other debts (+€13,767) and Trade debts (+€13,517)
- Receivables within one year +€11,667
up €11,667 (+189%), from €6,175 to €17,842
of which Trade receivables: +€15,452
- Stocks and contracts -€7,383
down €7,383 (-10.3%), from €71,528 to €64,144
- Tangible fixed assets -€1,764
down €1,764 (-27.5%), from €6,416 to €4,652
- Other debts +€13,767
up €13,767 (+14,737%), from €93 to €13,861
- Trade debts +€13,517
up €13,517 (+25.5%), from €52,990 to €66,507
- Reserves +€9,917
up €9,917 (+533%), from €1,860 to €11,777
of which Distributable reserves: +€9,917
- Gross operating margin -€40,075
down €40,075 (-60.9%), from €65,779 to €25,704
- Staff costs +€4,801
new in 2025: €4,801
- Other operating charges +€3,460
up €3,460 (+406%), from €853 to €4,314
- Taxes +€1,581
up €1,581 (+158%), from €1,000 to €2,581
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 | €113,476 | €149,627 | +€36,151 | +31.9% |
| Fixed assets | 21/28 | €6,441 | €4,677 | -€1,764 | -27.4% |
| Tangible fixed assets | 22/27 | €6,416 | €4,652 | -€1,764 | -27.5% |
| Furniture and vehicles | 24 | €6,416 | €4,652 | -€1,764 | -27.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €107,035 | €144,950 | +€37,916 | +35.4% |
| Stocks and contracts in progress | 3 | €71,528 | €64,144 | -€7,383 | -10.3% |
| Stocks | 30/36 | €71,528 | €64,144 | -€7,383 | -10.3% |
| Amounts receivable within one year | 40/41 | €6,175 | €17,842 | +€11,667 | +189% |
| Trade receivables | 40 | €1,971 | €17,423 | +€15,452 | +784% |
| Other amounts receivable | 41 | €4,204 | €419 | -€3,785 | -90.0% |
| Cash at bank and in hand | 54/58 | €28,818 | €61,854 | +€33,036 | +115% |
| Deferred charges and accrued income | 490/1 | €513 | €1,110 | +€596 | +116% |
| Total equity and liabilities | 10/49 | €113,476 | €149,627 | +€36,151 | +31.9% |
| Equity | 10/15 | €56,399 | €66,316 | +€9,917 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,777 | +€9,917 | +533% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €9,917 | +€9,917 | |
| Profit (loss) carried forward | 14 | €48,339 | €48,339 | = | 0.0% |
| Amounts payable | 17/49 | €57,076 | €83,311 | +€26,234 | +46.0% |
| Amounts payable within one year | 42/48 | €57,076 | €83,311 | +€26,234 | +46.0% |
| Trade debts | 44 | €52,990 | €66,507 | +€13,517 | +25.5% |
| Suppliers | 440/4 | €52,990 | €66,507 | +€13,517 | +25.5% |
| Taxes, remuneration and social security | 45 | €3,993 | €2,943 | -€1,050 | -26.3% |
| Taxes | 450/3 | €3,993 | €2,266 | -€1,727 | -43.3% |
| Remuneration and social security | 454/9 | - | €677 | +€677 | |
| Other amounts payable | 47/48 | €93 | €13,861 | +€13,767 | +14,737% |
| Non-recurring operating income | 76A | - | €12,222 | +€12,222 | |
| Remuneration, social security and pensions | 62 | - | €4,801 | +€4,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €1,764 | +€36 | +2.1% |
| Other operating charges | 640/8 | €853 | €4,314 | +€3,460 | +406% |
| Non-recurring operating charges | 66A | €91,446 | - | -€91,446 | |
| Gross operating margin | 9900 | €65,779 | €25,704 | -€40,075 | -60.9% |
| Operating profit (loss) | 9901 | -€28,249 | €14,824 | +€43,074 | |
| Financial income | 75/76B | €81 | €62 | -€19 | -23.3% |
| Recurring financial income | 75 | €81 | €62 | -€19 | -23.3% |
| Financial charges | 65/66B | €1,976 | €2,389 | +€413 | +20.9% |
| Recurring financial charges | 65 | €1,976 | €2,389 | +€413 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,144 | €12,498 | +€42,641 | |
| Income taxes | 67/77 | €1,000 | €2,581 | +€1,581 | +158% |
| Profit (loss) for the period | 9904 | -€31,144 | €9,917 | +€41,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,144 | €9,917 | +€41,061 |
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 17 October 2026 via checked.be.