Lucca 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.
Lucca coiffure
Largest movements
- Tangible fixed assets -€12,813
down €12,813 (-11.3%), from €113,370 to €100,557
of which Land and buildings: -€14,169
- Receivables within one year +€2,773
up €2,773 (+45.2%), from €6,134 to €8,907
of which Trade receivables: +€1,600
- Debts after one year -€14,806
down €14,806 (-12.4%), from €119,479 to €104,673
- Trade debts +€4,418
up €4,418 (+100%), from €4,397 to €8,815
- Reserves +€2,197
up €2,197 (+24.0%), from €9,158 to €11,355
of which Distributable reserves: +€2,197
- Staff costs +€8,312
up €8,312 (+6.9%), from €119,793 to €128,105
- Taxes +€2,231
up €2,231 (+53.2%), from €4,197 to €6,428
- Gross operating margin +€1,603
up €1,603 (+1.0%), from €158,206 to €159,808
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 | €186,783 | €177,720 | -€9,063 | -4.9% |
| Fixed assets | 21/28 | €113,420 | €100,607 | -€12,813 | -11.3% |
| Tangible fixed assets | 22/27 | €113,370 | €100,557 | -€12,813 | -11.3% |
| Land and buildings | 22 | €113,355 | €99,186 | -€14,169 | -12.5% |
| Plant, machinery and equipment | 23 | €15 | €1,371 | +€1,357 | +9,324% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €73,364 | €77,113 | +€3,750 | +5.1% |
| Stocks and contracts in progress | 3 | €14,454 | €15,740 | +€1,286 | +8.9% |
| Stocks | 30/36 | €14,454 | €15,740 | +€1,286 | +8.9% |
| Amounts receivable within one year | 40/41 | €6,134 | €8,907 | +€2,773 | +45.2% |
| Trade receivables | 40 | €4,702 | €6,302 | +€1,600 | +34.0% |
| Other amounts receivable | 41 | €1,432 | €2,606 | +€1,173 | +81.9% |
| Cash at bank and in hand | 54/58 | €51,764 | €51,889 | +€125 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,012 | €577 | -€435 | -43.0% |
| Total equity and liabilities | 10/49 | €186,783 | €177,720 | -€9,063 | -4.9% |
| Equity | 10/15 | €27,758 | €29,955 | +€2,197 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,158 | €11,355 | +€2,197 | +24.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €528 | €528 | = | 0.0% |
| Distributable reserves | 133 | €6,770 | €8,967 | +€2,197 | +32.4% |
| Amounts payable | 17/49 | €159,025 | €147,765 | -€11,260 | -7.1% |
| Amounts payable after more than one year | 17 | €119,479 | €104,673 | -€14,806 | -12.4% |
| Financial debts | 170/4 | €119,479 | €104,673 | -€14,806 | -12.4% |
| Amounts payable within one year | 42/48 | €39,404 | €43,092 | +€3,688 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €14,429 | €14,806 | +€378 | +2.6% |
| Trade debts | 44 | €4,397 | €8,815 | +€4,418 | +100% |
| Suppliers | 440/4 | €4,397 | €8,815 | +€4,418 | +100% |
| Taxes, remuneration and social security | 45 | €20,578 | €19,471 | -€1,107 | -5.4% |
| Taxes | 450/3 | €12,011 | €12,269 | +€257 | +2.1% |
| Remuneration and social security | 454/9 | €8,567 | €7,203 | -€1,364 | -15.9% |
| Accrued charges and deferred income | 492/3 | €142 | - | -€142 | |
| Remuneration, social security and pensions | 62 | €119,793 | €128,105 | +€8,312 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,422 | €14,412 | -€10 | -0.1% |
| Other operating charges | 640/8 | €2,891 | €4,281 | +€1,390 | +48.1% |
| Gross operating margin | 9900 | €158,206 | €159,808 | +€1,603 | +1.0% |
| Operating profit (loss) | 9901 | €21,099 | €13,010 | -€8,089 | -38.3% |
| Financial income | 75/76B | €444 | €145 | -€299 | -67.3% |
| Recurring financial income | 75 | €444 | €145 | -€299 | -67.3% |
| Financial charges | 65/66B | €4,957 | €4,531 | -€427 | -8.6% |
| Recurring financial charges | 65 | €4,957 | €4,531 | -€427 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €16,586 | €8,624 | -€7,961 | -48.0% |
| Income taxes | 67/77 | €4,197 | €6,428 | +€2,231 | +53.2% |
| Profit (loss) for the period | 9904 | €12,389 | €2,197 | -€10,192 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,389 | €2,197 | -€10,192 | -82.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.