JY 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.
JY COIFFURE
Largest movements
- Receivables within one year -€3,631
down €3,631 (-36.7%), from €9,905 to €6,274
of which Trade receivables: -€4,993
- Cash +€2,707
up €2,707 (+139%), from €1,951 to €4,658
mainly Tax, wage and social debts (+€8,570) and Other debts (+€4,038)
- Tangible fixed assets +€2,580
new in 2025: €2,580
of which Furniture and vehicles: +€1,592
- Tax, wage and social debts +€8,570
up €8,570 (+1,567%), from €547 to €9,116
- Profit (loss) carried forward -€6,903
down €6,903 (-99.7%), from €6,921 to €18
- Trade debts -€4,049
down €4,049 (-68.8%), from €5,886 to €1,837
- Other debts +€4,038
new in 2025: €4,038
- Gross operating margin -€11,005
down €11,005, from €6,395 to -€4,610
- Staff costs -€3,108
down €3,108 (-60.8%), from €5,116 to €2,007
- Depreciation -€770
down €770 (-85.9%), from €896 to €126
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 | €14,354 | €16,010 | +€1,656 | +11.5% |
| Fixed assets | 21/28 | €2,498 | €5,078 | +€2,580 | +103% |
| Tangible fixed assets | 22/27 | - | €2,580 | +€2,580 | |
| Plant, machinery and equipment | 23 | - | €988 | +€988 | |
| Furniture and vehicles | 24 | - | €1,592 | +€1,592 | |
| Financial fixed assets | 28 | €2,498 | €2,498 | = | 0.0% |
| Current assets | 29/58 | €11,856 | €10,932 | -€924 | -7.8% |
| Amounts receivable within one year | 40/41 | €9,905 | €6,274 | -€3,631 | -36.7% |
| Trade receivables | 40 | €5,484 | €491 | -€4,993 | -91.1% |
| Other amounts receivable | 41 | €4,421 | €5,783 | +€1,362 | +30.8% |
| Cash at bank and in hand | 54/58 | €1,951 | €4,658 | +€2,707 | +139% |
| Total equity and liabilities | 10/49 | €14,354 | €16,010 | +€1,656 | +11.5% |
| Equity | 10/15 | €7,921 | €1,018 | -€6,903 | -87.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,921 | €18 | -€6,903 | -99.7% |
| Amounts payable | 17/49 | €6,433 | €14,992 | +€8,559 | +133% |
| Amounts payable within one year | 42/48 | €6,433 | €14,992 | +€8,559 | +133% |
| Trade debts | 44 | €5,886 | €1,837 | -€4,049 | -68.8% |
| Suppliers | 440/4 | €5,886 | €1,837 | -€4,049 | -68.8% |
| Taxes, remuneration and social security | 45 | €547 | €9,116 | +€8,570 | +1,567% |
| Remuneration and social security | 454/9 | €547 | €9,116 | +€8,570 | +1,567% |
| Other amounts payable | 47/48 | - | €4,038 | +€4,038 | |
| Remuneration, social security and pensions | 62 | €5,116 | €2,007 | -€3,108 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €896 | €126 | -€770 | -85.9% |
| Gross operating margin | 9900 | €6,395 | -€4,610 | -€11,005 | |
| Operating profit (loss) | 9901 | €383 | -€6,744 | -€7,127 | |
| Financial charges | 65/66B | €153 | €159 | +€6 | +3.8% |
| Recurring financial charges | 65 | €153 | €159 | +€6 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €230 | -€6,903 | -€7,132 | |
| Profit (loss) for the period | 9904 | €230 | -€6,903 | -€7,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €230 | -€6,903 | -€7,132 |
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 30 October 2026 via checked.be.