Intercoiffure - Interbeaute: 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.
Intercoiffure - Interbeaute
Largest movements
- Tangible fixed assets -€7,690
down €7,690 (-51.8%), from €14,844 to €7,154
of which Other tangible fixed assets: -€7,246
- Cash +€4,557
up €4,557 (+30.2%), from €15,070 to €19,628
mainly Depreciation (+€9,542) and Other debts (+€1,500)
- Stocks and contracts +€401
up €401 (+146.3%), from €274 to €675
- Reserves -€5,061
no longer reported in 2025 (was €5,061)
- Profit (loss) carried forward +€2,315
up €2,315 (+63.5%), from €3,648 to €5,962
- Other debts +€1,500
new in 2025: €1,500
- Provisions -€1,265
no longer reported in 2025 (was €1,265)
- Gross operating margin +€2,499
up €2,499 (+48.5%), from €5,155 to €7,654
- Depreciation -€383
down €383 (-3.9%), from €9,925 to €9,542
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.
Cash bridge derived
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 | €31,265 | €28,750 | -€2,516 | -8.0% |
| Fixed assets | 21/28 | €14,844 | €7,154 | -€7,690 | -51.8% |
| Tangible fixed assets | 22/27 | €14,844 | €7,154 | -€7,690 | -51.8% |
| Plant, machinery and equipment | 23 | €2,774 | €2,732 | -€41 | -1.5% |
| Furniture and vehicles | 24 | €829 | €427 | -€402 | -48.5% |
| Other tangible fixed assets | 26 | €11,241 | €3,995 | -€7,246 | -64.5% |
| Current assets | 29/58 | €16,421 | €21,595 | +€5,174 | +31.5% |
| Stocks and contracts in progress | 3 | €274 | €675 | +€401 | +146.3% |
| Stocks | 30/36 | €274 | €675 | +€401 | +146.3% |
| Cash at bank and in hand | 54/58 | €15,070 | €19,628 | +€4,557 | +30.2% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,293 | +€216 | +20.0% |
| Total equity and liabilities | 10/49 | €31,265 | €28,750 | -€2,516 | -8.0% |
| Equity | 10/15 | €27,301 | €24,554 | -€2,747 | -10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,061 | - | -€5,061 | |
| Tax-exempt reserves | 132 | €5,061 | - | -€5,061 | |
| Profit (loss) carried forward | 14 | €3,648 | €5,962 | +€2,315 | +63.5% |
| Provisions and deferred taxes | 16 | €1,265 | - | -€1,265 | |
| Deferred taxes | 168 | €1,265 | - | -€1,265 | |
| Amounts payable | 17/49 | €2,699 | €4,195 | +€1,496 | +55.4% |
| Amounts payable within one year | 42/48 | €2,699 | €4,195 | +€1,496 | +55.4% |
| Trade debts | 44 | €723 | €642 | -€80 | -11.1% |
| Suppliers | 440/4 | €723 | €642 | -€80 | -11.1% |
| Taxes, remuneration and social security | 45 | €1,976 | €2,053 | +€77 | +3.9% |
| Taxes | 450/3 | €1,976 | €2,053 | +€77 | +3.9% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,925 | €9,542 | -€383 | -3.9% |
| Other operating charges | 640/8 | €434 | €462 | +€28 | +6.5% |
| Gross operating margin | 9900 | €5,155 | €7,654 | +€2,499 | +48.5% |
| Operating profit (loss) | 9901 | -€5,204 | -€2,350 | +€2,854 | +54.8% |
| Financial charges | 65/66B | €162 | €162 | +€1 | +0.4% |
| Recurring financial charges | 65 | €162 | €162 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,366 | -€2,512 | +€2,854 | +53.2% |
| Transfer from deferred taxes | 780 | €1,772 | €1,265 | -€507 | -28.6% |
| Profit (loss) for the period | 9904 | -€3,594 | -€1,247 | +€2,347 | +65.3% |
| Transfer from tax-exempt reserves | 789 | €7,088 | €5,061 | -€2,026 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,494 | €3,815 | +€320 | +9.2% |
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 12 October 2026 via checked.be.