J.Lo 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.
J.Lo coiffure
Largest movements
- Tangible fixed assets -€7,623
down €7,623 (-21.5%), from €35,386 to €27,763
of which Furniture and vehicles: -€5,150
- Receivables within one year +€5,431
up €5,431 (+712%), from €763 to €6,195
of which Other amounts receivable: +€6,028
- Stocks and contracts -€4,494
down €4,494 (-45.8%), from €9,821 to €5,327
- Cash +€2,767
up €2,767 (+9.0%), from €30,807 to €33,574
mainly Debts after one year (+€13,046) and Tax, wage and social debts (+€9,273)
- Deferred charges and accrued income +€885
new in 2025: €885
- Other debts -€29,545
down €29,545 (-79.2%), from €37,311 to €7,766
- Debts after one year +€13,046
new in 2025: €13,046
- Tax, wage and social debts +€9,273
up €9,273 (+70.2%), from €13,204 to €22,477
of which Taxes: +€9,674
- Current portion of long-term debt +€5,264
up €5,264 (+110%), from €4,769 to €10,033
- Profit (loss) carried forward -€2,320
down €2,320, from €307 to -€2,013
- Financial charges +€2,011
up €2,011 (+74.4%), from €2,701 to €4,711
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 | €78,286 | €74,234 | -€4,053 | -5.2% |
| Fixed assets | 21/28 | €36,895 | €28,253 | -€8,642 | -23.4% |
| Intangible fixed assets | 21 | €815 | - | -€815 | |
| Tangible fixed assets | 22/27 | €35,386 | €27,763 | -€7,623 | -21.5% |
| Plant, machinery and equipment | 23 | €2,526 | €1,635 | -€891 | -35.3% |
| Furniture and vehicles | 24 | €24,347 | €19,197 | -€5,150 | -21.2% |
| Other tangible fixed assets | 26 | €8,513 | €6,931 | -€1,582 | -18.6% |
| Financial fixed assets | 28 | €694 | €490 | -€204 | -29.4% |
| Current assets | 29/58 | €41,392 | €45,981 | +€4,589 | +11.1% |
| Stocks and contracts in progress | 3 | €9,821 | €5,327 | -€4,494 | -45.8% |
| Stocks | 30/36 | €9,821 | €5,327 | -€4,494 | -45.8% |
| Amounts receivable within one year | 40/41 | €763 | €6,195 | +€5,431 | +712% |
| Trade receivables | 40 | €740 | €144 | -€597 | -80.6% |
| Other amounts receivable | 41 | €23 | €6,051 | +€6,028 | +26,209% |
| Cash at bank and in hand | 54/58 | €30,807 | €33,574 | +€2,767 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €885 | +€885 | |
| Total equity and liabilities | 10/49 | €78,286 | €74,234 | -€4,053 | -5.2% |
| Equity | 10/15 | €15,307 | €12,987 | -€2,320 | -15.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307 | -€2,013 | -€2,320 | |
| Amounts payable | 17/49 | €62,979 | €61,247 | -€1,732 | -2.8% |
| Amounts payable after more than one year | 17 | - | €13,046 | +€13,046 | |
| Financial debts | 170/4 | - | €13,046 | +€13,046 | |
| Amounts payable within one year | 42/48 | €62,709 | €47,731 | -€14,979 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €4,769 | €10,033 | +€5,264 | +110% |
| Trade debts | 44 | €7,425 | €7,454 | +€30 | +0.4% |
| Suppliers | 440/4 | €7,425 | €7,454 | +€30 | +0.4% |
| Taxes, remuneration and social security | 45 | €13,204 | €22,477 | +€9,273 | +70.2% |
| Taxes | 450/3 | €8,898 | €18,572 | +€9,674 | +109% |
| Remuneration and social security | 454/9 | €4,306 | €3,905 | -€402 | -9.3% |
| Other amounts payable | 47/48 | €37,311 | €7,766 | -€29,545 | -79.2% |
| Accrued charges and deferred income | 492/3 | €270 | €470 | +€200 | +74.1% |
| Remuneration, social security and pensions | 62 | €84,708 | €85,206 | +€498 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,537 | €8,438 | -€99 | -1.2% |
| Other operating charges | 640/8 | €325 | €336 | +€10 | +3.2% |
| Gross operating margin | 9900 | €97,096 | €96,370 | -€726 | -0.7% |
| Operating profit (loss) | 9901 | €3,526 | €2,391 | -€1,135 | -32.2% |
| Financial charges | 65/66B | €2,701 | €4,711 | +€2,011 | +74.4% |
| Recurring financial charges | 65 | €2,701 | €4,711 | +€2,011 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €825 | -€2,320 | -€3,145 | |
| Profit (loss) for the period | 9904 | €825 | -€2,320 | -€3,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €825 | -€2,320 | -€3,145 |
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 25 October 2026 via checked.be.