KC-COIFFURE & C°: what changed
What changed
KC-COIFFURE & C°
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
-€6,437
2025 · €71,624-€78,061
Equity
€278,929
2025 · €302,430-€23,501
Cash
€291,188
2025 · €150,911+€140,277
Balance sheet total
€294,974
2025 · €333,835-€38,861
Largest movements
Assets
- Current investments -€175,000
no longer reported in 2026 (was €175,000)
- Cash +€140,277
up €140,277 (+93.0%), from €150,911 to €291,188
mainly Current investments (+€175,000) and Depreciation (+€3,287)
Equity and liabilities
- Reserves -€17,063
down €17,063 (-5.8%), from €296,230 to €279,166
- Tax, wage and social debts -€13,527
down €13,527 (-47.6%), from €28,388 to €14,861
of which Taxes: -€17,948
- Profit (loss) carried forward -€6,437
new in 2026: -€6,437
Income statement
- Gross operating margin -€100,941
down €100,941 (-66.6%), from €151,582 to €50,641
- Taxes -€34,378
no longer reported in 2026 (was €34,378)
- Staff costs +€11,938
up €11,938 (+26.7%), from €44,736 to €56,674
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€71,624
Gross operating margin
-€100,941
Staff costs
-€11,938
Depreciation
-€552
Other operating charges
-€93
Financial income
+€911
Financial charges
+€174
Taxes
+€34,378
Result 2026
-€6,437
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€17,660
Investment
+€175,000
Financing
-€17,063
Cash 2025
€150,911
From operations (derived)
-€17,660
Net result for the year
-€6,437
Depreciation
+€3,287
Stocks and contracts
+€2,036
Receivables within one year
-€1,186
Trade debts
-€1,898
Tax, wage and social debts
-€13,527
Other debts
+€65
Investment (derived)
+€175,000
Current investments
+€175,000
Financing
-€17,063
Contributions, distributions and other
-€17,063
Cash 2026
€291,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,835 | €294,974 | -€38,861 | -11.6% |
| Fixed assets | 21/28 | €5,489 | €2,202 | -€3,287 | -59.9% |
| Tangible fixed assets | 22/27 | €5,489 | €2,202 | -€3,287 | -59.9% |
| Plant, machinery and equipment | 23 | €205 | - | -€205 | |
| Furniture and vehicles | 24 | €3,668 | €2,202 | -€1,467 | -40.0% |
| Other tangible fixed assets | 26 | €1,616 | - | -€1,616 | |
| Current assets | 29/58 | €328,346 | €292,773 | -€35,574 | -10.8% |
| Stocks and contracts in progress | 3 | €2,036 | - | -€2,036 | |
| Stocks | 30/36 | €2,036 | - | -€2,036 | |
| Amounts receivable within one year | 40/41 | €399 | €1,584 | +€1,186 | +297% |
| Trade receivables | 40 | €399 | €158 | -€241 | -60.4% |
| Other amounts receivable | 41 | - | €1,427 | +€1,427 | |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €150,911 | €291,188 | +€140,277 | +93.0% |
| Total equity and liabilities | 10/49 | €333,835 | €294,974 | -€38,861 | -11.6% |
| Equity | 10/15 | €302,430 | €278,929 | -€23,501 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,230 | €279,166 | -€17,063 | -5.8% |
| Distributable reserves | 133 | €296,230 | €279,166 | -€17,063 | -5.8% |
| Profit (loss) carried forward | 14 | - | -€6,437 | -€6,437 | |
| Amounts payable | 17/49 | €31,405 | €16,045 | -€15,360 | -48.9% |
| Amounts payable within one year | 42/48 | €31,405 | €16,045 | -€15,360 | -48.9% |
| Trade debts | 44 | €2,837 | €939 | -€1,898 | -66.9% |
| Suppliers | 440/4 | €2,837 | €939 | -€1,898 | -66.9% |
| Taxes, remuneration and social security | 45 | €28,388 | €14,861 | -€13,527 | -47.6% |
| Taxes | 450/3 | €20,064 | €2,116 | -€17,948 | -89.5% |
| Remuneration and social security | 454/9 | €8,324 | €12,745 | +€4,421 | +53.1% |
| Other amounts payable | 47/48 | €181 | €245 | +€65 | +35.7% |
| Non-recurring operating income | 76A | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €44,736 | €56,674 | +€11,938 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €3,287 | +€552 | +20.2% |
| Other operating charges | 640/8 | €1,602 | €1,695 | +€93 | +5.8% |
| Gross operating margin | 9900 | €151,582 | €50,641 | -€100,941 | -66.6% |
| Operating profit (loss) | 9901 | €102,509 | -€11,015 | -€113,524 | |
| Financial income | 75/76B | €3,774 | €4,685 | +€911 | +24.2% |
| Recurring financial income | 75 | €3,774 | €4,685 | +€911 | +24.2% |
| Financial charges | 65/66B | €281 | €107 | -€174 | -61.8% |
| Recurring financial charges | 65 | €281 | €107 | -€174 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €106,002 | -€6,437 | -€112,439 | |
| Income taxes | 67/77 | €34,378 | - | -€34,378 | |
| Profit (loss) for the period | 9904 | €71,624 | -€6,437 | -€78,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,624 | -€6,437 | -€78,061 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.