MALIK 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.
MALIK COIFFURE
Largest movements
- Financial fixed assets -€4,178
down €4,178 (-49.8%), from €8,386 to €4,208
- Cash -€3,088
down €3,088 (-27.7%), from €11,148 to €8,060
mainly Other debts (-€11,348) and Stocks and contracts (-€862)
- Tangible fixed assets -€1,640
down €1,640 (-36.1%), from €4,540 to €2,900
of which Other tangible fixed assets: -€1,337
- Stocks and contracts +€862
up €862 (+25.3%), from €3,411 to €4,273
- Other debts -€11,348
down €11,348 (-26.5%), from €42,752 to €31,404
- Profit (loss) carried forward +€2,964
up €2,964 (+7.7%), from -€38,547 to -€35,583
- Trade debts +€789
up €789 (+42.1%), from €1,873 to €2,662
- Turnover -€115,944
down €115,944 (-24.0%), from €483,586 to €367,642
- Gross operating margin -€76,949
down €76,949 (-22.9%), from €335,922 to €258,973
- Staff costs -€46,109
down €46,109 (-15.5%), from €298,139 to €252,030
- Purchases and services -€44,261
down €44,261 (-28.3%), from €156,458 to €112,197
- Other operating charges -€8,347
down €8,347 (-95.8%), from €8,716 to €369
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 | €32,076 | €24,235 | -€7,842 | -24.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,926 | €7,108 | -€5,818 | -45.0% |
| Tangible fixed assets | 22/27 | €4,540 | €2,900 | -€1,640 | -36.1% |
| Furniture and vehicles | 24 | €530 | €227 | -€303 | -57.2% |
| Other tangible fixed assets | 26 | €4,010 | €2,673 | -€1,337 | -33.3% |
| Financial fixed assets | 28 | €8,386 | €4,208 | -€4,178 | -49.8% |
| Current assets | 29/58 | €19,151 | €17,127 | -€2,024 | -10.6% |
| Stocks and contracts in progress | 3 | €3,411 | €4,273 | +€862 | +25.3% |
| Stocks | 30/36 | €3,411 | €4,273 | +€862 | +25.3% |
| Amounts receivable within one year | 40/41 | €4,592 | €4,794 | +€202 | +4.4% |
| Trade receivables | 40 | €4,472 | €4,472 | = | 0.0% |
| Other amounts receivable | 41 | €120 | €322 | +€202 | +169% |
| Cash at bank and in hand | 54/58 | €11,148 | €8,060 | -€3,088 | -27.7% |
| Total equity and liabilities | 10/49 | €32,076 | €24,235 | -€7,842 | -24.4% |
| Equity | 10/15 | -€19,947 | -€16,983 | +€2,964 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,547 | -€35,583 | +€2,964 | +7.7% |
| Amounts payable | 17/49 | €52,023 | €41,217 | -€10,806 | -20.8% |
| Amounts payable within one year | 42/48 | €52,023 | €41,217 | -€10,806 | -20.8% |
| Trade debts | 44 | €1,873 | €2,662 | +€789 | +42.1% |
| Suppliers | 440/4 | €1,873 | €2,662 | +€789 | +42.1% |
| Taxes, remuneration and social security | 45 | €7,398 | €7,151 | -€247 | -3.3% |
| Taxes | 450/3 | €7,398 | €5,165 | -€2,234 | -30.2% |
| Remuneration and social security | 454/9 | €0 | €1,987 | +€1,987 | |
| Other amounts payable | 47/48 | €42,752 | €31,404 | -€11,348 | -26.5% |
| Turnover | 70 | €483,586 | €367,642 | -€115,944 | -24.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,458 | €112,197 | -€44,261 | -28.3% |
| Remuneration, social security and pensions | 62 | €298,139 | €252,030 | -€46,109 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,164 | €1,640 | -€2,524 | -60.6% |
| Other operating charges | 640/8 | €8,716 | €369 | -€8,347 | -95.8% |
| Gross operating margin | 9900 | €335,922 | €258,973 | -€76,949 | -22.9% |
| Operating profit (loss) | 9901 | €24,903 | €4,934 | -€19,969 | -80.2% |
| Financial charges | 65/66B | €383 | €369 | -€14 | -3.6% |
| Recurring financial charges | 65 | €383 | €369 | -€14 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €24,520 | €4,565 | -€19,955 | -81.4% |
| Income taxes | 67/77 | - | €1,601 | +€1,601 | |
| Profit (loss) for the period | 9904 | €24,520 | €2,964 | -€21,556 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,520 | €2,964 | -€21,556 | -87.9% |
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 25 October 2026 via checked.be.