LAD Coiffure: what changed
Two fiscal 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.
LAD Coiffure
Largest movements
- Tangible fixed assets -€3,049
down €3,049 (-29.2%), from €10,425 to €7,376
of which Plant, machinery and equipment: -€2,857
- Cash -€2,574
down €2,574 (-21.6%), from €11,898 to €9,325
mainly Tax, wage and social debts (-€3,616) and Receivables within one year (-€2,514)
- Receivables within one year +€2,514
up €2,514 (+53.0%), from €4,743 to €7,257
of which Other amounts receivable: +€3,510
- Tax, wage and social debts -€3,616
down €3,616 (-63.4%), from €5,707 to €2,091
of which Taxes: -€4,824
- Trade debts -€1,497
down €1,497 (-89.0%), from €1,682 to €185
- Other debts +€1,170
new in 2025: €1,170
- Profit (loss) carried forward +€835
up €835, from -€323 to €511
- Purchases and services -€82,350
no longer reported in 2025 (was €82,350)
- Gross operating margin +€3,240
up €3,240 (+84.6%), from €3,828 to €7,068
- Staff costs +€3,105
new in 2025: €3,105
- Depreciation -€1,003
down €1,003 (-24.8%), from €4,052 to €3,049
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.
Cash bridge derived
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 | €27,066 | €23,957 | -€3,109 | -11.5% |
| Fixed assets | 21/28 | €10,425 | €7,376 | -€3,049 | -29.2% |
| Tangible fixed assets | 22/27 | €10,425 | €7,376 | -€3,049 | -29.2% |
| Plant, machinery and equipment | 23 | €10,080 | €7,223 | -€2,857 | -28.3% |
| Furniture and vehicles | 24 | €344 | €153 | -€192 | -55.7% |
| Current assets | 29/58 | €16,641 | €16,581 | -€60 | -0.4% |
| Amounts receivable within one year | 40/41 | €4,743 | €7,257 | +€2,514 | +53.0% |
| Trade receivables | 40 | €1,405 | €409 | -€996 | -70.9% |
| Other amounts receivable | 41 | €3,337 | €6,847 | +€3,510 | +105.2% |
| Cash at bank and in hand | 54/58 | €11,898 | €9,325 | -€2,574 | -21.6% |
| Total equity and liabilities | 10/49 | €27,066 | €23,957 | -€3,109 | -11.5% |
| Equity | 10/15 | €19,677 | €20,511 | +€835 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€323 | €511 | +€835 | |
| Amounts payable | 17/49 | €7,389 | €3,445 | -€3,943 | -53.4% |
| Amounts payable within one year | 42/48 | €7,389 | €3,445 | -€3,943 | -53.4% |
| Trade debts | 44 | €1,682 | €185 | -€1,497 | -89.0% |
| Suppliers | 440/4 | €1,682 | €185 | -€1,497 | -89.0% |
| Taxes, remuneration and social security | 45 | €5,707 | €2,091 | -€3,616 | -63.4% |
| Taxes | 450/3 | €5,707 | €883 | -€4,824 | -84.5% |
| Remuneration and social security | 454/9 | - | €1,208 | +€1,208 | |
| Other amounts payable | 47/48 | - | €1,170 | +€1,170 | |
| Goods, raw materials, services and sundry goods | 60/61 | €82,350 | - | -€82,350 | |
| Remuneration, social security and pensions | 62 | - | €3,105 | +€3,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,052 | €3,049 | -€1,003 | -24.8% |
| Other operating charges | 640/8 | €25 | - | -€25 | |
| Gross operating margin | 9900 | €3,828 | €7,068 | +€3,240 | +84.6% |
| Operating profit (loss) | 9901 | -€248 | €915 | +€1,163 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €75 | €80 | +€5 | +6.5% |
| Recurring financial charges | 65 | €75 | €80 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€323 | €835 | +€1,158 | |
| Profit (loss) for the period | 9904 | -€323 | €835 | +€1,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€323 | €835 | +€1,158 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.