Maison du coiffeur: what changed
What changed
Maison du coiffeur
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
-€14,046
2024 · -€52,792+€38,746
Equity
€211,868
2024 · €225,914-€14,046
Cash
€51,734
2024 · €70,015-€18,281
Balance sheet total
€319,095
2024 · €373,071-€53,976
Largest movements
Assets
- Cash -€18,281
down €18,281 (-26.1%), from €70,015 to €51,734
mainly Trade debts (-€17,939) and Debts after one year (-€17,410)
- Tangible fixed assets -€17,625
down €17,625 (-16.5%), from €106,694 to €89,070
of which Furniture and vehicles: -€14,015
- Stocks and contracts -€15,266
down €15,266 (-9.4%), from €162,231 to €146,966
Equity and liabilities
- Trade debts -€17,939
down €17,939 (-25.8%), from €69,464 to €51,525
- Debts after one year -€17,410
down €17,410 (-54.9%), from €31,709 to €14,299
- Profit (loss) carried forward -€14,046
down €14,046 (-37.1%), from €37,819 to €23,773
- Tax, wage and social debts -€6,482
down €6,482 (-27.9%), from €23,265 to €16,783
of which Remuneration and social security: -€4,701
Income statement
- Gross operating margin +€41,185
up €41,185 (+73.8%), from €55,805 to €96,990
- Staff costs +€2,854
up €2,854 (+3.3%), from €87,363 to €90,217
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.
Result 2024
-€52,792
Gross operating margin
+€41,185
Staff costs
-€2,854
Depreciation
+€108
Other operating charges
-€242
Financial income
+€1
Financial charges
+€529
Taxes
+€18
Result 2025
-€14,046
raises the resultlowers the result
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.
From operations
-€1,198
Investment
€0
Financing
-€17,084
Cash 2024
€70,015
From operations (derived)
-€1,198
Net result for the year
-€14,046
Depreciation
+€17,625
Stocks and contracts
+€15,266
Receivables within one year
+€2,847
Deferred charges and accrued income
-€43
Trade debts
-€17,939
Tax, wage and social debts
-€6,482
Other debts
+€1,575
Financing
-€17,084
Debts after one year
-€17,410
Current portion of long-term debt
+€290
Short-term financial debts
+€36
Cash 2025
€51,734
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,071 | €319,095 | -€53,976 | -14.5% |
| Fixed assets | 21/28 | €106,694 | €89,070 | -€17,625 | -16.5% |
| Tangible fixed assets | 22/27 | €106,694 | €89,070 | -€17,625 | -16.5% |
| Land and buildings | 22 | €65,170 | €62,598 | -€2,573 | -3.9% |
| Plant, machinery and equipment | 23 | €6,010 | €4,972 | -€1,037 | -17.3% |
| Furniture and vehicles | 24 | €35,515 | €21,500 | -€14,015 | -39.5% |
| Current assets | 29/58 | €266,376 | €230,026 | -€36,351 | -13.6% |
| Stocks and contracts in progress | 3 | €162,231 | €146,966 | -€15,266 | -9.4% |
| Stocks | 30/36 | €162,231 | €146,966 | -€15,266 | -9.4% |
| Amounts receivable within one year | 40/41 | €31,329 | €28,483 | -€2,847 | -9.1% |
| Trade receivables | 40 | €4,754 | €1,934 | -€2,821 | -59.3% |
| Other amounts receivable | 41 | €26,575 | €26,549 | -€26 | -0.1% |
| Cash at bank and in hand | 54/58 | €70,015 | €51,734 | -€18,281 | -26.1% |
| Deferred charges and accrued income | 490/1 | €2,800 | €2,843 | +€43 | +1.5% |
| Total equity and liabilities | 10/49 | €373,071 | €319,095 | -€53,976 | -14.5% |
| Equity | 10/15 | €225,914 | €211,868 | -€14,046 | -6.2% |
| Contributions | 10/11 | €74,500 | €74,500 | = | 0.0% |
| Reserves | 13 | €113,595 | €113,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,450 | €7,450 | = | 0.0% |
| Distributable reserves | 133 | €106,145 | €106,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,819 | €23,773 | -€14,046 | -37.1% |
| Amounts payable | 17/49 | €147,157 | €107,227 | -€39,930 | -27.1% |
| Amounts payable after more than one year | 17 | €31,709 | €14,299 | -€17,410 | -54.9% |
| Financial debts | 170/4 | €31,709 | €14,299 | -€17,410 | -54.9% |
| Amounts payable within one year | 42/48 | €115,448 | €92,928 | -€22,520 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €17,120 | €17,410 | +€290 | +1.7% |
| Financial debts | 43 | €2,034 | €2,070 | +€36 | +1.8% |
| Credit institutions | 430/8 | €2,034 | €2,070 | +€36 | +1.8% |
| Trade debts | 44 | €69,464 | €51,525 | -€17,939 | -25.8% |
| Suppliers | 440/4 | €69,464 | €51,525 | -€17,939 | -25.8% |
| Taxes, remuneration and social security | 45 | €23,265 | €16,783 | -€6,482 | -27.9% |
| Taxes | 450/3 | €5,147 | €3,366 | -€1,781 | -34.6% |
| Remuneration and social security | 454/9 | €18,118 | €13,416 | -€4,701 | -25.9% |
| Other amounts payable | 47/48 | €3,566 | €5,140 | +€1,575 | +44.2% |
| Remuneration, social security and pensions | 62 | €87,363 | €90,217 | +€2,854 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,732 | €17,625 | -€108 | -0.6% |
| Other operating charges | 640/8 | €819 | €1,061 | +€242 | +29.5% |
| Gross operating margin | 9900 | €55,805 | €96,990 | +€41,185 | +73.8% |
| Operating profit (loss) | 9901 | -€50,110 | -€11,913 | +€38,198 | +76.2% |
| Financial income | 75/76B | €85 | €87 | +€1 | +1.5% |
| Recurring financial income | 75 | €85 | €87 | +€1 | +1.5% |
| Financial charges | 65/66B | €2,573 | €2,044 | -€529 | -20.6% |
| Recurring financial charges | 65 | €2,573 | €2,044 | -€529 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€52,598 | -€13,870 | +€38,728 | +73.6% |
| Income taxes | 67/77 | €195 | €176 | -€18 | -9.4% |
| Profit (loss) for the period | 9904 | -€52,792 | -€14,046 | +€38,746 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,792 | -€14,046 | +€38,746 | +73.4% |
Next steps
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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 7 November 2026 via checked.be.