M&N 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.
M&N COIFFURE
Largest movements
- Cash -€6,617
down €6,617 (-97.5%), from €6,788 to €171
mainly Tax, wage and social debts (-€23,194) and Contributions, distributions and other (-€1,284)
- Tax, wage and social debts -€23,194
no longer reported in 2025 (was €23,194)
- Other debts +€15,693
up €15,693 (+206%), from €7,620 to €23,312
- Profit (loss) carried forward +€952
up €952 (+5.5%), from -€17,369 to -€16,417
- Turnover -€28,310
no longer reported in 2025 (was €28,310)
- Purchases and services -€28,033
no longer reported in 2025 (was €28,033)
- Gross operating margin +€2,407
up €2,407 (+869%), from €277 to €2,684
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 | €21,345 | €14,728 | -€6,617 | -31.0% |
| Fixed assets | 21/28 | €10,700 | €10,700 | = | 0.0% |
| Intangible fixed assets | 21 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €10,645 | €4,028 | -€6,617 | -62.2% |
| Cash at bank and in hand | 54/58 | €6,788 | €171 | -€6,617 | -97.5% |
| Deferred charges and accrued income | 490/1 | €3,856 | €3,856 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,345 | €14,728 | -€6,617 | -31.0% |
| Equity | 10/15 | -€11,169 | -€10,187 | +€982 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,230 | +€30 | +0.5% |
| Profit (loss) carried forward | 14 | -€17,369 | -€16,417 | +€952 | +5.5% |
| Amounts payable | 17/49 | €32,513 | €24,914 | -€7,599 | -23.4% |
| Amounts payable within one year | 42/48 | €32,513 | €24,914 | -€7,599 | -23.4% |
| Trade debts | 44 | €1,700 | €1,602 | -€98 | -5.8% |
| Suppliers | 440/4 | €1,700 | €1,602 | -€98 | -5.8% |
| Taxes, remuneration and social security | 45 | €23,194 | - | -€23,194 | |
| Taxes | 450/3 | €23,194 | - | -€23,194 | |
| Other amounts payable | 47/48 | €7,620 | €23,312 | +€15,693 | +206% |
| Turnover | 70 | €28,310 | - | -€28,310 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,033 | - | -€28,033 | |
| Other operating charges | 640/8 | €120 | €373 | +€253 | +211% |
| Gross operating margin | 9900 | €277 | €2,684 | +€2,407 | +869% |
| Operating profit (loss) | 9901 | €157 | €2,311 | +€2,154 | +1,373% |
| Financial charges | 65/66B | €2 | €45 | +€43 | +2,373% |
| Recurring financial charges | 65 | €2 | €45 | +€43 | +2,373% |
| Profit (loss) for the period before taxes | 9903 | €155 | €2,266 | +€2,111 | +1,361% |
| Profit (loss) for the period | 9904 | €155 | €2,266 | +€2,111 | +1,361% |
| Profit (loss) for the period to be appropriated | 9905 | €155 | €2,266 | +€2,111 | +1,361% |
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 30 October 2026 via checked.be.