LA COIFF': 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.
LA COIFF'
Largest movements
- Cash +€9,289
up €9,289 (+70.7%), from €13,144 to €22,433
mainly Net result for the year (+€6,198) and Depreciation (+€2,860)
- Tangible fixed assets -€2,860
down €2,860 (-64.4%), from €4,440 to €1,580
- Profit (loss) carried forward +€6,198
up €6,198, from -€169 to €6,029
- Other debts +€378
up €378 (+8.8%), from €4,319 to €4,698
- Gross operating margin +€1,996
up €1,996 (+23.4%), from €8,545 to €10,542
- Taxes -€311
down €311 (-63.8%), from €488 to €177
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 | €19,082 | €25,298 | +€6,216 | +32.6% |
| Fixed assets | 21/28 | €4,440 | €1,580 | -€2,860 | -64.4% |
| Tangible fixed assets | 22/27 | €4,440 | €1,580 | -€2,860 | -64.4% |
| Land and buildings | 22 | €4,440 | €1,580 | -€2,860 | -64.4% |
| Current assets | 29/58 | €14,642 | €23,718 | +€9,077 | +62.0% |
| Stocks and contracts in progress | 3 | €905 | €667 | -€238 | -26.3% |
| Stocks | 30/36 | €905 | €667 | -€238 | -26.3% |
| Cash at bank and in hand | 54/58 | €13,144 | €22,433 | +€9,289 | +70.7% |
| Deferred charges and accrued income | 490/1 | €593 | €618 | +€25 | +4.3% |
| Total equity and liabilities | 10/49 | €19,082 | €25,298 | +€6,216 | +32.6% |
| Equity | 10/15 | €14,091 | €20,289 | +€6,198 | +44.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169 | €6,029 | +€6,198 | |
| Amounts payable | 17/49 | €4,991 | €5,009 | +€19 | +0.4% |
| Amounts payable within one year | 42/48 | €4,991 | €5,009 | +€19 | +0.4% |
| Trade debts | 44 | €504 | €312 | -€192 | -38.1% |
| Suppliers | 440/4 | €504 | €312 | -€192 | -38.1% |
| Taxes, remuneration and social security | 45 | €168 | €0 | -€168 | -100% |
| Taxes | 450/3 | €168 | €0 | -€168 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,319 | €4,698 | +€378 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,860 | €2,860 | = | 0.0% |
| Other operating charges | 640/8 | €1,144 | €1,144 | -€1 | -0.1% |
| Gross operating margin | 9900 | €8,545 | €10,542 | +€1,996 | +23.4% |
| Operating profit (loss) | 9901 | €4,541 | €6,538 | +€1,997 | +44.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -91.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -91.0% |
| Financial charges | 65/66B | €155 | €163 | +€8 | +5.2% |
| Recurring financial charges | 65 | €155 | €163 | +€8 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €4,390 | €6,375 | +€1,985 | +45.2% |
| Income taxes | 67/77 | €488 | €177 | -€311 | -63.8% |
| Profit (loss) for the period | 9904 | €3,902 | €6,198 | +€2,296 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,902 | €6,198 | +€2,296 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.