JHC COIFFURE: what changed
JHC COIFFURE
Largest movements
- Cash -€30,914
down €30,914 (-60.8%), from €50,853 to €19,939
mainly Receivables within one year (-€29,658) and Tax, wage and social debts (-€20,159)
- Receivables within one year +€29,658
up €29,658 (+167%), from €17,767 to €47,425
of which Trade receivables: +€28,824
- Tangible fixed assets -€6,545
down €6,545 (-41.6%), from €15,742 to €9,197
of which Other tangible fixed assets: -€6,425
- Deferred charges and accrued income +€1,076
up €1,076 (+51.3%), from €2,098 to €3,173
- Trade debts +€24,021
up €24,021 (+89.6%), from €26,814 to €50,835
- Tax, wage and social debts -€20,159
down €20,159 (-55.1%), from €36,560 to €16,401
of which Remuneration and social security: -€12,091
- Profit (loss) carried forward -€18,430
down €18,430 (-55.6%), from -€33,164 to -€51,594
- Other debts +€7,188
up €7,188 (+71.5%), from €10,051 to €17,239
- Gross operating margin -€7,556
down €7,556 (-5.5%), from €137,518 to €129,962
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,764 | €97,384 | -€7,380 | -7.0% |
| Fixed assets | 21/28 | €15,982 | €9,437 | -€6,545 | -41.0% |
| Tangible fixed assets | 22/27 | €15,742 | €9,197 | -€6,545 | -41.6% |
| Plant, machinery and equipment | 23 | €333 | €213 | -€120 | -36.1% |
| Other tangible fixed assets | 26 | €15,409 | €8,984 | -€6,425 | -41.7% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €88,782 | €87,947 | -€835 | -0.9% |
| Stocks and contracts in progress | 3 | €18,064 | €17,410 | -€654 | -3.6% |
| Stocks | 30/36 | €18,064 | €17,410 | -€654 | -3.6% |
| Amounts receivable within one year | 40/41 | €17,767 | €47,425 | +€29,658 | +167% |
| Trade receivables | 40 | €17,445 | €46,268 | +€28,824 | +165% |
| Other amounts receivable | 41 | €323 | €1,157 | +€834 | +258% |
| Cash at bank and in hand | 54/58 | €50,853 | €19,939 | -€30,914 | -60.8% |
| Deferred charges and accrued income | 490/1 | €2,098 | €3,173 | +€1,076 | +51.3% |
| Total equity and liabilities | 10/49 | €104,764 | €97,384 | -€7,380 | -7.0% |
| Equity | 10/15 | €31,275 | €12,846 | -€18,430 | -58.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,840 | €45,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €14,980 | €14,980 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €30,860 | +€1,860 | +6.4% |
| Profit (loss) carried forward | 14 | -€33,164 | -€51,594 | -€18,430 | -55.6% |
| Amounts payable | 17/49 | €73,489 | €84,539 | +€11,050 | +15.0% |
| Amounts payable within one year | 42/48 | €73,425 | €84,475 | +€11,050 | +15.0% |
| Trade debts | 44 | €26,814 | €50,835 | +€24,021 | +89.6% |
| Suppliers | 440/4 | €26,814 | €50,835 | +€24,021 | +89.6% |
| Taxes, remuneration and social security | 45 | €36,560 | €16,401 | -€20,159 | -55.1% |
| Taxes | 450/3 | €10,024 | €1,956 | -€8,068 | -80.5% |
| Remuneration and social security | 454/9 | €26,536 | €14,444 | -€12,091 | -45.6% |
| Other amounts payable | 47/48 | €10,051 | €17,239 | +€7,188 | +71.5% |
| Accrued charges and deferred income | 492/3 | €64 | €64 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €139,991 | €140,227 | +€235 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,545 | €6,545 | = | 0.0% |
| Other operating charges | 640/8 | €1,081 | €719 | -€362 | -33.5% |
| Non-recurring operating charges | 66A | €1,397 | €0 | -€1,397 | -100% |
| Gross operating margin | 9900 | €137,518 | €129,962 | -€7,556 | -5.5% |
| Operating profit (loss) | 9901 | -€11,497 | -€17,529 | -€6,033 | -52.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -57.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -57.4% |
| Financial charges | 65/66B | €975 | €761 | -€214 | -21.9% |
| Recurring financial charges | 65 | €975 | €761 | -€214 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,471 | -€18,290 | -€5,819 | -46.7% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€12,603 | -€18,430 | -€5,827 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,603 | -€18,430 | -€5,827 | -46.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.