MAXANCE COIFFURE: what changed
Two fiscal 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.
MAXANCE COIFFURE
Largest movements
- Receivables within one year -€4,421
down €4,421 (-16.5%), from €26,850 to €22,430
of which Other amounts receivable: -€5,633
- Tangible fixed assets -€3,276
down €3,276 (-15.9%), from €20,542 to €17,266
of which Furniture and vehicles: -€2,844
- Deferred charges and accrued income +€2,275
up €2,275 (+86.6%), from €2,627 to €4,903
- Receivables after one year -€2,158
down €2,158 (-43.2%), from €5,000 to €2,842
- Cash +€1,661
up €1,661 (+5.9%), from €28,317 to €29,978
mainly Net result for the year (+€10,515) and Depreciation (+€6,120)
- Profit (loss) carried forward +€10,515
up €10,515 (+31.1%), from €33,767 to €44,282
- Other debts -€10,018
down €10,018 (-96.8%), from €10,350 to €332
- Trade debts -€5,048
down €5,048 (-53.3%), from €9,463 to €4,414
- Tax, wage and social debts -€1,285
down €1,285 (-9.7%), from €13,278 to €11,993
of which Taxes: -€3,575
- Gross operating margin +€6,304
up €6,304 (+6.2%), from €102,439 to €108,743
- Staff costs +€3,350
up €3,350 (+4.1%), from €82,521 to €85,871
- Other operating charges -€2,187
down €2,187 (-67.6%), from €3,237 to €1,050
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.
Cash bridge derived
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 | €85,765 | €79,847 | -€5,918 | -6.9% |
| Fixed assets | 21/28 | €20,592 | €17,316 | -€3,276 | -15.9% |
| Tangible fixed assets | 22/27 | €20,542 | €17,266 | -€3,276 | -15.9% |
| Plant, machinery and equipment | 23 | €1,306 | €874 | -€432 | -33.1% |
| Furniture and vehicles | 24 | €19,235 | €16,392 | -€2,844 | -14.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €65,173 | €62,531 | -€2,642 | -4.1% |
| Amounts receivable after more than one year | 29 | €5,000 | €2,842 | -€2,158 | -43.2% |
| Other amounts receivable | 291 | €5,000 | €2,842 | -€2,158 | -43.2% |
| Stocks and contracts in progress | 3 | €2,378 | €2,378 | = | 0.0% |
| Stocks | 30/36 | €2,378 | €2,378 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,850 | €22,430 | -€4,421 | -16.5% |
| Trade receivables | 40 | €3,600 | €4,812 | +€1,213 | +33.7% |
| Other amounts receivable | 41 | €23,251 | €17,618 | -€5,633 | -24.2% |
| Cash at bank and in hand | 54/58 | €28,317 | €29,978 | +€1,661 | +5.9% |
| Deferred charges and accrued income | 490/1 | €2,627 | €4,903 | +€2,275 | +86.6% |
| Total equity and liabilities | 10/49 | €85,765 | €79,847 | -€5,918 | -6.9% |
| Equity | 10/15 | €49,927 | €60,442 | +€10,515 | +21.1% |
| Contributions | 10/11 | €14,300 | €14,300 | = | 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 | €33,767 | €44,282 | +€10,515 | +31.1% |
| Amounts payable | 17/49 | €35,838 | €19,405 | -€16,433 | -45.9% |
| Amounts payable within one year | 42/48 | €35,838 | €19,405 | -€16,433 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €2,748 | €2,667 | -€82 | -3.0% |
| Trade debts | 44 | €9,463 | €4,414 | -€5,048 | -53.3% |
| Suppliers | 440/4 | €9,463 | €4,414 | -€5,048 | -53.3% |
| Taxes, remuneration and social security | 45 | €13,278 | €11,993 | -€1,285 | -9.7% |
| Taxes | 450/3 | €6,409 | €2,834 | -€3,575 | -55.8% |
| Remuneration and social security | 454/9 | €6,869 | €9,158 | +€2,289 | +33.3% |
| Other amounts payable | 47/48 | €10,350 | €332 | -€10,018 | -96.8% |
| Remuneration, social security and pensions | 62 | €82,521 | €85,871 | +€3,350 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,509 | €6,120 | +€611 | +11.1% |
| Other operating charges | 640/8 | €3,237 | €1,050 | -€2,187 | -67.6% |
| Gross operating margin | 9900 | €102,439 | €108,743 | +€6,304 | +6.2% |
| Operating profit (loss) | 9901 | €11,172 | €15,702 | +€4,530 | +40.6% |
| Financial income | 75/76B | €240 | - | -€240 | |
| Recurring financial income | 75 | €240 | - | -€240 | |
| Financial charges | 65/66B | €847 | €471 | -€376 | -44.3% |
| Recurring financial charges | 65 | €847 | €471 | -€376 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €10,565 | €15,231 | +€4,666 | +44.2% |
| Income taxes | 67/77 | €5,121 | €4,716 | -€405 | -7.9% |
| Profit (loss) for the period | 9904 | €5,444 | €10,515 | +€5,071 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,444 | €10,515 | +€5,071 | +93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.