J.T. COIFFURES: 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.T. COIFFURES
Largest movements
- Cash +€9,784
up €9,784 (+81.6%), from €11,986 to €21,770
mainly Tax, wage and social debts (+€12,509) and Depreciation (+€3,161)
- Stocks and contracts +€2,000
up €2,000 (+169%), from €1,186 to €3,186
- Tangible fixed assets +€1,179
up €1,179 (+19.0%), from €6,197 to €7,376
of which Plant, machinery and equipment: +€3,502
- Tax, wage and social debts +€12,509
up €12,509 (+122%), from €10,279 to €22,788
of which Taxes: +€6,603
- Trade debts +€1,473
up €1,473 (+175%), from €840 to €2,313
- Profit (loss) carried forward -€1,160
down €1,160, from €1,049 to -€111
- Staff costs +€27,165
up €27,165 (+23.6%), from €115,260 to €142,424
- Gross operating margin +€26,863
up €26,863 (+21.4%), from €125,814 to €152,677
- Financial charges +€6,231
up €6,231 (+374%), from €1,664 to €7,895
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 | €19,864 | €32,761 | +€12,897 | +64.9% |
| Fixed assets | 21/28 | €6,197 | €7,376 | +€1,179 | +19.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,197 | €7,376 | +€1,179 | +19.0% |
| Land and buildings | 22 | €4,594 | €2,881 | -€1,714 | -37.3% |
| Plant, machinery and equipment | 23 | €665 | €4,167 | +€3,502 | +527% |
| Furniture and vehicles | 24 | €938 | €328 | -€610 | -65.1% |
| Current assets | 29/58 | €13,667 | €25,386 | +€11,719 | +85.7% |
| Stocks and contracts in progress | 3 | €1,186 | €3,186 | +€2,000 | +169% |
| Stocks | 30/36 | €1,186 | €3,186 | +€2,000 | +169% |
| Amounts receivable within one year | 40/41 | €495 | €430 | -€65 | -13.1% |
| Trade receivables | 40 | €380 | - | -€380 | |
| Other amounts receivable | 41 | €115 | €430 | +€315 | +274% |
| Cash at bank and in hand | 54/58 | €11,986 | €21,770 | +€9,784 | +81.6% |
| Total equity and liabilities | 10/49 | €19,864 | €32,761 | +€12,897 | +64.9% |
| Equity | 10/15 | €8,040 | €6,880 | -€1,160 | -14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €790 | €790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €790 | €790 | = | 0.0% |
| Reserves not available under the articles | 1311 | €790 | €790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,049 | -€111 | -€1,160 | |
| Amounts payable | 17/49 | €11,824 | €25,882 | +€14,057 | +119% |
| Amounts payable within one year | 42/48 | €11,824 | €25,882 | +€14,057 | +119% |
| Trade debts | 44 | €840 | €2,313 | +€1,473 | +175% |
| Suppliers | 440/4 | €840 | €2,313 | +€1,473 | +175% |
| Taxes, remuneration and social security | 45 | €10,279 | €22,788 | +€12,509 | +122% |
| Taxes | 450/3 | €576 | €7,179 | +€6,603 | +1,147% |
| Remuneration and social security | 454/9 | €9,703 | €15,609 | +€5,906 | +60.9% |
| Other amounts payable | 47/48 | €705 | €781 | +€75 | +10.7% |
| Remuneration, social security and pensions | 62 | €115,260 | €142,424 | +€27,165 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,009 | €3,161 | +€153 | +5.1% |
| Other operating charges | 640/8 | €952 | €652 | -€301 | -31.6% |
| Gross operating margin | 9900 | €125,814 | €152,677 | +€26,863 | +21.4% |
| Operating profit (loss) | 9901 | €6,594 | €6,440 | -€154 | -2.3% |
| Financial income | 75/76B | €92 | €295 | +€203 | +221% |
| Recurring financial income | 75 | €92 | €295 | +€203 | +221% |
| Financial charges | 65/66B | €1,664 | €7,895 | +€6,231 | +374% |
| Recurring financial charges | 65 | €1,664 | €7,895 | +€6,231 | +374% |
| Profit (loss) for the period before taxes | 9903 | €5,021 | -€1,160 | -€6,181 | |
| Profit (loss) for the period | 9904 | €5,021 | -€1,160 | -€6,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,021 | -€1,160 | -€6,181 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.