L'ORIENT 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.
L'ORIENT COIFFURE
Largest movements
- Receivables within one year +€2,125
up €2,125 (+33.2%), from €6,395 to €8,519
- Cash -€1,035
down €1,035 (-31.7%), from €3,267 to €2,232
mainly Receivables within one year (-€2,125) and Trade debts (-€1,366)
- Intangible fixed assets -€500
down €500 (-14.3%), from €3,500 to €3,000
- Tax, wage and social debts +€2,137
up €2,137 (+98.5%), from €2,171 to €4,308
- Trade debts -€1,366
down €1,366 (-21.2%), from €6,440 to €5,074
- Profit (loss) carried forward -€181
down €181 (-11.0%), from -€1,649 to -€1,830
- Gross operating margin +€8,733
up €8,733, from -€411 to €8,322
- Staff costs +€4,900
new in 2023: €4,900
- Other operating charges +€2,272
up €2,272 (+14,474%), from €16 to €2,288
- Taxes +€627
new in 2023: €627
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,161 | €13,751 | +€590 | +4.5% |
| Fixed assets | 21/28 | €3,500 | €3,000 | -€500 | -14.3% |
| Intangible fixed assets | 21 | €3,500 | €3,000 | -€500 | -14.3% |
| Current assets | 29/58 | €9,661 | €10,751 | +€1,090 | +11.3% |
| Amounts receivable within one year | 40/41 | €6,395 | €8,519 | +€2,125 | +33.2% |
| Other amounts receivable | 41 | €6,395 | €8,519 | +€2,125 | +33.2% |
| Cash at bank and in hand | 54/58 | €3,267 | €2,232 | -€1,035 | -31.7% |
| Total equity and liabilities | 10/49 | €13,161 | €13,751 | +€590 | +4.5% |
| Equity | 10/15 | €4,551 | €4,370 | -€181 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,649 | -€1,830 | -€181 | -11.0% |
| Amounts payable | 17/49 | €8,610 | €9,381 | +€771 | +9.0% |
| Amounts payable within one year | 42/48 | €8,610 | €9,381 | +€771 | +9.0% |
| Trade debts | 44 | €6,440 | €5,074 | -€1,366 | -21.2% |
| Suppliers | 440/4 | €6,440 | €5,074 | -€1,366 | -21.2% |
| Taxes, remuneration and social security | 45 | €2,171 | €4,308 | +€2,137 | +98.5% |
| Taxes | 450/3 | €2,171 | €4,308 | +€2,137 | +98.5% |
| Remuneration, social security and pensions | 62 | - | €4,900 | +€4,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €16 | €2,288 | +€2,272 | +14,474% |
| Gross operating margin | 9900 | -€411 | €8,322 | +€8,733 | |
| Operating profit (loss) | 9901 | -€927 | €633 | +€1,560 | |
| Financial charges | 65/66B | €161 | €187 | +€27 | +16.7% |
| Recurring financial charges | 65 | €161 | €187 | +€27 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,088 | €446 | +€1,534 | |
| Income taxes | 67/77 | - | €627 | +€627 | |
| Profit (loss) for the period | 9904 | -€1,088 | -€181 | +€906 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,088 | -€181 | +€906 | +83.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.