J. & L. COIFFURE: what changed
What changed
J. & L. COIFFURE
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€2,952
2024 · €236+€2,716
Equity
-€41,653
2024 · -€44,604+€2,952
Cash
€12,769
2024 · €717+€12,052
Balance sheet total
€236,882
2024 · €248,868-€11,987
Largest movements
Assets
- Tangible fixed assets -€22,635
down €22,635 (-9.4%), from €241,845 to €219,210
of which Land and buildings: -€21,601
- Cash +€12,052
up €12,052 (+1,682%), from €717 to €12,769
mainly Depreciation (+€22,635) and Net result for the year (+€2,952)
Equity and liabilities
- Debts after one year -€16,052
down €16,052 (-7.3%), from €221,009 to €204,958
- Trade debts -€3,621
down €3,621 (-77.6%), from €4,669 to €1,048
- Profit (loss) carried forward +€2,952
up €2,952 (+4.6%), from -€64,604 to -€61,653
Income statement
- Gross operating margin +€8,608
up €8,608 (+28.4%), from €30,260 to €38,868
- Depreciation +€7,077
up €7,077 (+45.5%), from €15,558 to €22,635
- Other operating charges +€3,783
up €3,783 (+150%), from €2,518 to €6,300
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€236
Gross operating margin
+€8,608
Depreciation
-€7,077
Other operating charges
-€3,783
Other operating items
+€4,666
Financial income
+€153
Financial charges
+€94
Taxes
+€56
Result 2025
€2,952
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,615
Investment
€0
Financing
-€15,563
Cash 2024
€717
From operations (derived)
+€27,615
Net result for the year
+€2,952
Depreciation
+€22,635
Stocks and contracts
+€329
Receivables within one year
+€1,075
Trade debts
-€3,621
Tax, wage and social debts
+€1,979
Other debts
+€2,267
Financing
-€15,563
Debts after one year
-€16,052
Current portion of long-term debt
+€394
Short-term financial debts
+€94
Cash 2025
€12,769
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,868 | €236,882 | -€11,987 | -4.8% |
| Fixed assets | 21/28 | €241,905 | €219,270 | -€22,635 | -9.4% |
| Tangible fixed assets | 22/27 | €241,845 | €219,210 | -€22,635 | -9.4% |
| Land and buildings | 22 | €239,023 | €217,422 | -€21,601 | -9.0% |
| Plant, machinery and equipment | 23 | €2,822 | €1,788 | -€1,034 | -36.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €6,964 | €17,612 | +€10,648 | +153% |
| Stocks and contracts in progress | 3 | €5,149 | €4,820 | -€329 | -6.4% |
| Stocks | 30/36 | €5,149 | €4,820 | -€329 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,098 | €23 | -€1,075 | -97.9% |
| Trade receivables | 40 | €1,095 | - | -€1,095 | |
| Other amounts receivable | 41 | €3 | €23 | +€20 | +712% |
| Cash at bank and in hand | 54/58 | €717 | €12,769 | +€12,052 | +1,682% |
| Total equity and liabilities | 10/49 | €248,868 | €236,882 | -€11,987 | -4.8% |
| Equity | 10/15 | -€44,604 | -€41,653 | +€2,952 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,604 | -€61,653 | +€2,952 | +4.6% |
| Amounts payable | 17/49 | €293,473 | €278,534 | -€14,939 | -5.1% |
| Amounts payable after more than one year | 17 | €221,009 | €204,958 | -€16,052 | -7.3% |
| Financial debts | 170/4 | €221,009 | €204,958 | -€16,052 | -7.3% |
| Amounts payable within one year | 42/48 | €72,463 | €73,576 | +€1,113 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €15,657 | €16,052 | +€394 | +2.5% |
| Financial debts | 43 | €7,276 | €7,369 | +€94 | +1.3% |
| Credit institutions | 430/8 | €7,276 | €7,369 | +€94 | +1.3% |
| Trade debts | 44 | €4,669 | €1,048 | -€3,621 | -77.6% |
| Suppliers | 440/4 | €4,669 | €1,048 | -€3,621 | -77.6% |
| Taxes, remuneration and social security | 45 | €3,564 | €5,543 | +€1,979 | +55.5% |
| Taxes | 450/3 | €2,864 | €5,543 | +€2,679 | +93.5% |
| Remuneration and social security | 454/9 | €700 | - | -€700 | |
| Other amounts payable | 47/48 | €41,298 | €43,565 | +€2,267 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,558 | €22,635 | +€7,077 | +45.5% |
| Other operating charges | 640/8 | €2,518 | €6,300 | +€3,783 | +150% |
| Non-recurring operating charges | 66A | €4,666 | - | -€4,666 | |
| Gross operating margin | 9900 | €30,260 | €38,868 | +€8,608 | +28.4% |
| Operating profit (loss) | 9901 | €7,519 | €9,933 | +€2,413 | +32.1% |
| Financial income | 75/76B | €0 | €153 | +€153 | +1,526,300% |
| Recurring financial income | 75 | €0 | €153 | +€153 | +1,526,300% |
| Financial charges | 65/66B | €7,227 | €7,134 | -€94 | -1.3% |
| Recurring financial charges | 65 | €7,227 | €7,134 | -€94 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €292 | €2,952 | +€2,660 | +912% |
| Income taxes | 67/77 | €56 | - | -€56 | |
| Profit (loss) for the period | 9904 | €236 | €2,952 | +€2,716 | +1,150% |
| Profit (loss) for the period to be appropriated | 9905 | €236 | €2,952 | +€2,716 | +1,150% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.