LR 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.
LR COIFFURE
Largest movements
- Receivables within one year -€5,309
down €5,309 (-68.7%), from €7,731 to €2,422
of which Other amounts receivable: -€4,474
- Tangible fixed assets +€2,216
up €2,216 (+168.1%), from €1,318 to €3,534
of which Other tangible fixed assets: +€2,302
- Cash +€2,057
up €2,057 (+2.8%), from €73,934 to €75,991
mainly Net result for the year (+€21,046) and Receivables within one year (+€5,309)
- Profit (loss) carried forward +€21,046
up €21,046 (+50.5%), from €41,648 to €62,694
- Other debts -€19,905
down €19,905 (-99.5%), from €20,000 to €95
- Trade debts -€2,508
down €2,508 (-52.7%), from €4,757 to €2,249
- Gross operating margin +€17,175
up €17,175 (+28.1%), from €61,013 to €78,188
- Turnover +€16,244
up €16,244 (+6.8%), from €237,414 to €253,658
- Purchases and services -€6,917
down €6,917 (-3.7%), from €184,699 to €177,782
- Staff costs +€3,685
up €3,685 (+9.0%), from €40,963 to €44,648
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 | €83,243 | €82,207 | -€1,036 | -1.2% |
| Fixed assets | 21/28 | €1,578 | €3,794 | +€2,216 | +140.4% |
| Tangible fixed assets | 22/27 | €1,318 | €3,534 | +€2,216 | +168.1% |
| Furniture and vehicles | 24 | €1,318 | €1,232 | -€86 | -6.5% |
| Other tangible fixed assets | 26 | - | €2,302 | +€2,302 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €81,665 | €78,413 | -€3,252 | -4.0% |
| Amounts receivable within one year | 40/41 | €7,731 | €2,422 | -€5,309 | -68.7% |
| Trade receivables | 40 | €1,940 | €1,105 | -€835 | -43.0% |
| Other amounts receivable | 41 | €5,791 | €1,317 | -€4,474 | -77.3% |
| Cash at bank and in hand | 54/58 | €73,934 | €75,991 | +€2,057 | +2.8% |
| Total equity and liabilities | 10/49 | €83,243 | €82,207 | -€1,036 | -1.2% |
| Equity | 10/15 | €46,648 | €67,694 | +€21,046 | +45.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,648 | €62,694 | +€21,046 | +50.5% |
| Amounts payable | 17/49 | €36,595 | €14,513 | -€22,082 | -60.3% |
| Amounts payable within one year | 42/48 | €36,595 | €14,513 | -€22,082 | -60.3% |
| Trade debts | 44 | €4,757 | €2,249 | -€2,508 | -52.7% |
| Suppliers | 440/4 | €4,757 | €2,249 | -€2,508 | -52.7% |
| Taxes, remuneration and social security | 45 | €11,838 | €12,169 | +€331 | +2.8% |
| Taxes | 450/3 | €8,578 | €8,512 | -€66 | -0.8% |
| Remuneration and social security | 454/9 | €3,260 | €3,657 | +€397 | +12.2% |
| Other amounts payable | 47/48 | €20,000 | €95 | -€19,905 | -99.5% |
| Turnover | 70 | €237,414 | €253,658 | +€16,244 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,699 | €177,782 | -€6,917 | -3.7% |
| Remuneration, social security and pensions | 62 | €40,963 | €44,648 | +€3,685 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €1,686 | -€1,001 | -37.3% |
| Other operating charges | 640/8 | €1,946 | €1,719 | -€227 | -11.7% |
| Gross operating margin | 9900 | €61,013 | €78,188 | +€17,175 | +28.1% |
| Operating profit (loss) | 9901 | €15,417 | €30,135 | +€14,718 | +95.5% |
| Financial income | 75/76B | €167 | €105 | -€62 | -37.1% |
| Recurring financial income | 75 | €167 | €105 | -€62 | -37.1% |
| Financial charges | 65/66B | €932 | €3,135 | +€2,203 | +236.4% |
| Recurring financial charges | 65 | €932 | €3,135 | +€2,203 | +236.4% |
| Profit (loss) for the period before taxes | 9903 | €14,652 | €27,105 | +€12,453 | +85.0% |
| Income taxes | 67/77 | €3,683 | €6,059 | +€2,376 | +64.5% |
| Profit (loss) for the period | 9904 | €10,969 | €21,046 | +€10,077 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,969 | €21,046 | +€10,077 | +91.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.