M.S. COIFFURE: what changed
M.S. COIFFURE
Largest movements
- Receivables within one year +€10,666
new in 2025: €10,666
of which Trade receivables: +€10,653
- Tangible fixed assets -€6,191
down €6,191 (-34.8%), from €17,779 to €11,588
- Cash -€2,684
down €2,684 (-37.6%), from €7,139 to €4,456
mainly Receivables within one year (-€10,666) and Tax, wage and social debts (-€4,297)
- Stocks and contracts +€1,106
up €1,106 (+42.2%), from €2,624 to €3,730
- Trade debts +€4,483
up €4,483 (+53.3%), from €8,408 to €12,891
- Tax, wage and social debts -€4,297
down €4,297 (-25.3%), from €17,013 to €12,716
of which Taxes: -€2,839
- Profit (loss) carried forward +€2,481
up €2,481 (+9.4%), from -€26,330 to -€23,849
- Short-term financial debts +€330
up €330 (+2.4%), from €13,490 to €13,820
- Gross operating margin -€28,240
down €28,240 (-33.1%), from €85,367 to €57,128
- Staff costs -€9,406
down €9,406 (-16.9%), from €55,670 to €46,264
- Financial charges -€2,558
down €2,558 (-59.9%), from €4,271 to €1,713
- Other operating charges -€1,477
down €1,477 (-81.0%), from €1,823 to €345
- Depreciation -€897
down €897 (-12.7%), from €7,088 to €6,191
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,741 | €30,638 | +€2,897 | +10.4% |
| Fixed assets | 21/28 | €17,978 | €11,787 | -€6,191 | -34.4% |
| Tangible fixed assets | 22/27 | €17,779 | €11,588 | -€6,191 | -34.8% |
| Land and buildings | 22 | €2,021 | €1,771 | -€250 | -12.4% |
| Plant, machinery and equipment | 23 | €11,510 | €8,562 | -€2,948 | -25.6% |
| Furniture and vehicles | 24 | €4,248 | €1,255 | -€2,993 | -70.5% |
| Financial fixed assets | 28 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €9,763 | €18,851 | +€9,088 | +93.1% |
| Stocks and contracts in progress | 3 | €2,624 | €3,730 | +€1,106 | +42.2% |
| Stocks | 30/36 | €2,624 | €3,730 | +€1,106 | +42.2% |
| Amounts receivable within one year | 40/41 | - | €10,666 | +€10,666 | |
| Trade receivables | 40 | - | €10,653 | +€10,653 | |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €7,139 | €4,456 | -€2,684 | -37.6% |
| Total equity and liabilities | 10/49 | €27,741 | €30,638 | +€2,897 | +10.4% |
| Equity | 10/15 | -€11,270 | -€8,789 | +€2,481 | +22.0% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,330 | -€23,849 | +€2,481 | +9.4% |
| Amounts payable | 17/49 | €39,011 | €39,427 | +€416 | +1.1% |
| Amounts payable within one year | 42/48 | €38,911 | €39,427 | +€516 | +1.3% |
| Financial debts | 43 | €13,490 | €13,820 | +€330 | +2.4% |
| Credit institutions | 430/8 | €13,490 | €13,820 | +€330 | +2.4% |
| Trade debts | 44 | €8,408 | €12,891 | +€4,483 | +53.3% |
| Suppliers | 440/4 | €8,408 | €12,891 | +€4,483 | +53.3% |
| Taxes, remuneration and social security | 45 | €17,013 | €12,716 | -€4,297 | -25.3% |
| Taxes | 450/3 | €10,839 | €8,000 | -€2,839 | -26.2% |
| Remuneration and social security | 454/9 | €6,174 | €4,716 | -€1,458 | -23.6% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Non-recurring operating income | 76A | - | €7,934 | +€7,934 | |
| Remuneration, social security and pensions | 62 | €55,670 | €46,264 | -€9,406 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,088 | €6,191 | -€897 | -12.7% |
| Other operating charges | 640/8 | €1,823 | €345 | -€1,477 | -81.0% |
| Gross operating margin | 9900 | €85,367 | €57,128 | -€28,240 | -33.1% |
| Operating profit (loss) | 9901 | €20,787 | €4,327 | -€16,460 | -79.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,271 | €1,713 | -€2,558 | -59.9% |
| Recurring financial charges | 65 | €4,271 | €1,713 | -€2,558 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €16,516 | €2,615 | -€13,902 | -84.2% |
| Income taxes | 67/77 | - | €133 | +€133 | |
| Profit (loss) for the period | 9904 | €16,516 | €2,481 | -€14,035 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,516 | €2,481 | -€14,035 | -85.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.