JLD 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.
JLD COIFFURE
Largest movements
- Cash +€5,301
up €5,301 (+27.8%), from €19,067 to €24,369
mainly Net result for the year (+€12,751) and Other debts (+€5,087)
- Tangible fixed assets +€579
up €579 (+5.0%), from €11,598 to €12,176
of which Plant, machinery and equipment: +€646
- Profit (loss) carried forward +€12,751
up €12,751 (+44.9%), from -€28,428 to -€15,677
- Trade debts -€7,205
down €7,205 (-48.5%), from €14,852 to €7,647
- Other debts +€5,087
up €5,087 (+13.1%), from €38,893 to €43,980
- Tax, wage and social debts -€4,730
down €4,730 (-26.1%), from €18,101 to €13,371
of which Remuneration and social security: -€4,123
- Staff costs -€14,230
down €14,230 (-14.7%), from €96,877 to €82,647
- Gross operating margin -€8,364
down €8,364 (-7.8%), from €106,919 to €98,555
- Depreciation -€4,132
down €4,132 (-69.5%), from €5,944 to €1,811
- Other operating charges -€2,645
down €2,645 (-72.2%), from €3,665 to €1,020
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,618 | €55,520 | +€5,902 | +11.9% |
| Fixed assets | 21/28 | €11,798 | €12,376 | +€579 | +4.9% |
| Tangible fixed assets | 22/27 | €11,598 | €12,176 | +€579 | +5.0% |
| Plant, machinery and equipment | 23 | €11,530 | €12,176 | +€646 | +5.6% |
| Furniture and vehicles | 24 | €68 | - | -€68 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €37,820 | €43,144 | +€5,324 | +14.1% |
| Stocks and contracts in progress | 3 | €18,058 | €18,080 | +€22 | +0.1% |
| Stocks | 30/36 | €18,058 | €18,080 | +€22 | +0.1% |
| Amounts receivable within one year | 40/41 | €695 | €695 | = | 0.0% |
| Other amounts receivable | 41 | €695 | €695 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,067 | €24,369 | +€5,301 | +27.8% |
| Total equity and liabilities | 10/49 | €49,618 | €55,520 | +€5,902 | +11.9% |
| Equity | 10/15 | -€22,228 | -€9,477 | +€12,751 | +57.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,428 | -€15,677 | +€12,751 | +44.9% |
| Amounts payable | 17/49 | €71,847 | €64,998 | -€6,849 | -9.5% |
| Amounts payable within one year | 42/48 | €71,847 | €64,998 | -€6,849 | -9.5% |
| Trade debts | 44 | €14,852 | €7,647 | -€7,205 | -48.5% |
| Suppliers | 440/4 | €14,852 | €7,647 | -€7,205 | -48.5% |
| Taxes, remuneration and social security | 45 | €18,101 | €13,371 | -€4,730 | -26.1% |
| Taxes | 450/3 | €4,868 | €4,261 | -€607 | -12.5% |
| Remuneration and social security | 454/9 | €13,233 | €9,110 | -€4,123 | -31.2% |
| Other amounts payable | 47/48 | €38,893 | €43,980 | +€5,087 | +13.1% |
| Remuneration, social security and pensions | 62 | €96,877 | €82,647 | -€14,230 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,944 | €1,811 | -€4,132 | -69.5% |
| Other operating charges | 640/8 | €3,665 | €1,020 | -€2,645 | -72.2% |
| Gross operating margin | 9900 | €106,919 | €98,555 | -€8,364 | -7.8% |
| Operating profit (loss) | 9901 | €433 | €13,077 | +€12,643 | +2,919% |
| Financial charges | 65/66B | €204 | €233 | +€29 | +14.3% |
| Recurring financial charges | 65 | €204 | €233 | +€29 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €229 | €12,844 | +€12,614 | +5,499% |
| Income taxes | 67/77 | €227 | €93 | -€135 | -59.2% |
| Profit (loss) for the period | 9904 | €2 | €12,751 | +€12,749 | +624,951% |
| Profit (loss) for the period to be appropriated | 9905 | €2 | €12,751 | +€12,749 | +624,951% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.