LUXE 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.
LUXE COIFFURE
Largest movements
- Receivables within one year +€24,971
up €24,971 (+120%), from €20,816 to €45,786
of which Other amounts receivable: +€34,740
- Deferred charges and accrued income -€16,686
down €16,686 (-90.6%), from €18,408 to €1,722
- Receivables after one year -€7,456
no longer reported in 2024 (was €7,456)
- Stocks and contracts +€4,536
up €4,536 (+211%), from €2,146 to €6,682
- Cash +€1,987
up €1,987 (+10.1%), from €19,606 to €21,593
mainly Deferred charges and accrued income (+€16,686) and Tax, wage and social debts (+€15,420)
- Tax, wage and social debts +€15,420
up €15,420 (+41.1%), from €37,509 to €52,929
of which Taxes: +€7,718
- Trade debts -€14,787
down €14,787 (-25.4%), from €58,168 to €43,381
- Other debts -€8,280
no longer reported in 2024 (was €8,280)
- Profit (loss) carried forward +€7,892
up €7,892 (+15.6%), from -€50,530 to -€42,638
- Advances received +€6,667
new in 2024: €6,667
- Gross operating margin +€60,514
up €60,514 (+51.9%), from €116,694 to €177,208
- Staff costs +€15,087
up €15,087 (+10.8%), from €140,268 to €155,355
- Other operating charges +€13,730
up €13,730 (+217%), from €6,341 to €20,071
- Financial income +€6,971
up €6,971 (+533%), from €1,309 to €8,280
- Depreciation -€4,000
down €4,000 (-90.1%), from €4,439 to €439
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,286 | €79,199 | +€6,913 | +9.6% |
| Fixed assets | 21/28 | €3,854 | €3,415 | -€439 | -11.4% |
| Tangible fixed assets | 22/27 | €811 | €372 | -€439 | -54.1% |
| Furniture and vehicles | 24 | €811 | €372 | -€439 | -54.1% |
| Financial fixed assets | 28 | €3,043 | €3,043 | = | 0.0% |
| Current assets | 29/58 | €68,432 | €75,784 | +€7,352 | +10.7% |
| Amounts receivable after more than one year | 29 | €7,456 | - | -€7,456 | |
| Other amounts receivable | 291 | €7,456 | - | -€7,456 | |
| Stocks and contracts in progress | 3 | €2,146 | €6,682 | +€4,536 | +211% |
| Stocks | 30/36 | €2,146 | €6,682 | +€4,536 | +211% |
| Amounts receivable within one year | 40/41 | €20,816 | €45,786 | +€24,971 | +120% |
| Trade receivables | 40 | €16,387 | €6,617 | -€9,770 | -59.6% |
| Other amounts receivable | 41 | €4,429 | €39,169 | +€34,740 | +784% |
| Cash at bank and in hand | 54/58 | €19,606 | €21,593 | +€1,987 | +10.1% |
| Deferred charges and accrued income | 490/1 | €18,408 | €1,722 | -€16,686 | -90.6% |
| Total equity and liabilities | 10/49 | €72,286 | €79,199 | +€6,913 | +9.6% |
| Equity | 10/15 | -€31,671 | -€23,779 | +€7,892 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259 | €259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €259 | €259 | = | 0.0% |
| Reserves not available under the articles | 1311 | €259 | €259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,530 | -€42,638 | +€7,892 | +15.6% |
| Amounts payable | 17/49 | €103,957 | €102,977 | -€980 | -0.9% |
| Amounts payable within one year | 42/48 | €103,957 | €102,977 | -€980 | -0.9% |
| Trade debts | 44 | €58,168 | €43,381 | -€14,787 | -25.4% |
| Suppliers | 440/4 | €58,168 | €43,381 | -€14,787 | -25.4% |
| Advances received on contracts in progress | 46 | - | €6,667 | +€6,667 | |
| Taxes, remuneration and social security | 45 | €37,509 | €52,929 | +€15,420 | +41.1% |
| Taxes | 450/3 | €8,360 | €16,078 | +€7,718 | +92.3% |
| Remuneration and social security | 454/9 | €29,149 | €36,851 | +€7,702 | +26.4% |
| Other amounts payable | 47/48 | €8,280 | - | -€8,280 | |
| Non-recurring operating income | 76A | €28,295 | - | -€28,295 | |
| Remuneration, social security and pensions | 62 | €140,268 | €155,355 | +€15,087 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,439 | €439 | -€4,000 | -90.1% |
| Other operating charges | 640/8 | €6,341 | €20,071 | +€13,730 | +217% |
| Gross operating margin | 9900 | €116,694 | €177,208 | +€60,514 | +51.9% |
| Operating profit (loss) | 9901 | -€34,354 | €1,343 | +€35,697 | |
| Financial income | 75/76B | €1,309 | €8,280 | +€6,971 | +533% |
| Recurring financial income | 75 | €1,309 | €8,280 | +€6,971 | +533% |
| Financial charges | 65/66B | €2,268 | €1,731 | -€538 | -23.7% |
| Recurring financial charges | 65 | €2,268 | €1,731 | -€538 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,314 | €7,892 | +€43,206 | |
| Profit (loss) for the period | 9904 | -€35,314 | €7,892 | +€43,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,314 | €7,892 | +€43,206 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.