L'ATELIER COIFFURE: what changed
L'ATELIER COIFFURE
Largest movements
- Tangible fixed assets -€30,388
down €30,388 (-13.0%), from €233,087 to €202,699
of which Plant, machinery and equipment: -€16,797
- Cash -€20,050
down €20,050 (-34.1%), from €58,820 to €38,770
mainly Debts after one year (-€27,008) and Stocks and contracts (-€10,433)
- Stocks and contracts +€10,433
up €10,433 (+140%), from €7,448 to €17,881
- Receivables within one year +€6,014
up €6,014 (+39.9%), from €15,085 to €21,100
of which Other amounts receivable: +€9,566
- Debts after one year -€27,008
down €27,008 (-14.6%), from €185,537 to €158,529
- Tax, wage and social debts -€6,246
down €6,246 (-48.9%), from €12,771 to €6,525
of which Taxes: -€5,675
- Profit (loss) carried forward -€5,437
down €5,437 (-5.7%), from €95,762 to €90,325
- Trade debts +€3,623
new in 2025: €3,623
- Gross operating margin -€19,533
down €19,533 (-12.3%), from €158,638 to €139,105
- Financial income -€19,195
down €19,195 (-67.8%), from €28,331 to €9,136
- Staff costs -€3,267
down €3,267 (-3.0%), from €107,353 to €104,086
- Taxes -€2,057
down €2,057, from €1,229 to -€828
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,622 | €293,613 | -€35,008 | -10.7% |
| Fixed assets | 21/28 | €245,708 | €212,969 | -€32,739 | -13.3% |
| Intangible fixed assets | 21 | €9,446 | €7,095 | -€2,350 | -24.9% |
| Tangible fixed assets | 22/27 | €233,087 | €202,699 | -€30,388 | -13.0% |
| Land and buildings | 22 | €122,407 | €118,998 | -€3,410 | -2.8% |
| Plant, machinery and equipment | 23 | €62,745 | €45,947 | -€16,797 | -26.8% |
| Furniture and vehicles | 24 | €32,272 | €23,955 | -€8,317 | -25.8% |
| Other tangible fixed assets | 26 | €15,662 | €13,798 | -€1,864 | -11.9% |
| Financial fixed assets | 28 | €3,175 | €3,175 | = | 0.0% |
| Current assets | 29/58 | €82,914 | €80,644 | -€2,270 | -2.7% |
| Stocks and contracts in progress | 3 | €7,448 | €17,881 | +€10,433 | +140% |
| Stocks | 30/36 | €7,448 | €17,881 | +€10,433 | +140% |
| Amounts receivable within one year | 40/41 | €15,085 | €21,100 | +€6,014 | +39.9% |
| Trade receivables | 40 | €5,051 | €1,500 | -€3,551 | -70.3% |
| Other amounts receivable | 41 | €10,034 | €19,600 | +€9,566 | +95.3% |
| Cash at bank and in hand | 54/58 | €58,820 | €38,770 | -€20,050 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,561 | €2,893 | +€1,332 | +85.4% |
| Total equity and liabilities | 10/49 | €328,622 | €293,613 | -€35,008 | -10.7% |
| Equity | 10/15 | €99,762 | €94,325 | -€5,437 | -5.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,762 | €90,325 | -€5,437 | -5.7% |
| Amounts payable | 17/49 | €228,859 | €199,288 | -€29,571 | -12.9% |
| Amounts payable after more than one year | 17 | €185,537 | €158,529 | -€27,008 | -14.6% |
| Financial debts | 170/4 | €185,537 | €158,529 | -€27,008 | -14.6% |
| Amounts payable within one year | 42/48 | €43,323 | €40,760 | -€2,563 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €27,858 | €27,305 | -€553 | -2.0% |
| Trade debts | 44 | - | €3,623 | +€3,623 | |
| Suppliers | 440/4 | - | €3,623 | +€3,623 | |
| Taxes, remuneration and social security | 45 | €12,771 | €6,525 | -€6,246 | -48.9% |
| Taxes | 450/3 | €7,047 | €1,371 | -€5,675 | -80.5% |
| Remuneration and social security | 454/9 | €5,724 | €5,153 | -€570 | -10.0% |
| Other amounts payable | 47/48 | €2,694 | €3,307 | +€612 | +22.7% |
| Remuneration, social security and pensions | 62 | €107,353 | €104,086 | -€3,267 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,672 | €39,728 | +€56 | +0.1% |
| Other operating charges | 640/8 | €4,670 | €3,889 | -€782 | -16.7% |
| Gross operating margin | 9900 | €158,638 | €139,105 | -€19,533 | -12.3% |
| Operating profit (loss) | 9901 | €6,943 | -€8,597 | -€15,540 | |
| Financial income | 75/76B | €28,331 | €9,136 | -€19,195 | -67.8% |
| Recurring financial income | 75 | €28,331 | €9,136 | -€19,195 | -67.8% |
| Financial charges | 65/66B | €8,351 | €6,804 | -€1,547 | -18.5% |
| Recurring financial charges | 65 | €8,351 | €6,804 | -€1,547 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €26,923 | -€6,265 | -€33,188 | |
| Income taxes | 67/77 | €1,229 | -€828 | -€2,057 | |
| Profit (loss) for the period | 9904 | €25,694 | -€5,437 | -€31,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,694 | -€5,437 | -€31,131 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.