MC 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.
MC COIFFURE
Largest movements
- Tangible fixed assets +€125,393
up €125,393 (+127%), from €98,847 to €224,240
of which Furniture and vehicles: +€142,949
- Receivables within one year -€69,018
down €69,018 (-87.3%), from €79,094 to €10,076
of which Other amounts receivable: -€67,323
- Cash +€47,228
up €47,228 (+35.3%), from €133,799 to €181,027
mainly Debts after one year (+€72,712) and Receivables within one year (+€69,018)
- Financial fixed assets +€28,875
new in 2025: €28,875
- Stocks and contracts +€12,715
up €12,715 (+20.3%), from €62,743 to €75,458
- Debts after one year +€72,712
up €72,712 (+67.7%), from €107,374 to €180,086
- Trade debts +€53,895
up €53,895 (+2,275%), from €2,369 to €56,264
- Tax, wage and social debts -€34,977
down €34,977 (-27.2%), from €128,728 to €93,751
of which Taxes: -€23,448
- Reserves +€29,387
up €29,387 (+24.3%), from €121,045 to €150,432
- Current portion of long-term debt +€24,583
up €24,583 (+69.2%), from €35,547 to €60,130
- Staff costs +€57,149
up €57,149 (+19.7%), from €290,832 to €347,981
- Taxes -€17,273
down €17,273 (-52.2%), from €33,089 to €15,816
- Depreciation +€11,705
up €11,705 (+43.9%), from €26,636 to €38,341
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 | €416,950 | €560,230 | +€143,280 | +34.4% |
| Fixed assets | 21/28 | €139,347 | €289,115 | +€149,768 | +107% |
| Intangible fixed assets | 21 | €40,500 | €36,000 | -€4,500 | -11.1% |
| Tangible fixed assets | 22/27 | €98,847 | €224,240 | +€125,393 | +127% |
| Plant, machinery and equipment | 23 | €11,767 | €8,982 | -€2,785 | -23.7% |
| Furniture and vehicles | 24 | €9,055 | €152,004 | +€142,949 | +1,579% |
| Leasing and similar rights | 25 | €6,939 | €4,349 | -€2,590 | -37.3% |
| Other tangible fixed assets | 26 | €71,086 | €58,904 | -€12,182 | -17.1% |
| Financial fixed assets | 28 | - | €28,875 | +€28,875 | |
| Current assets | 29/58 | €277,603 | €271,115 | -€6,488 | -2.3% |
| Stocks and contracts in progress | 3 | €62,743 | €75,458 | +€12,715 | +20.3% |
| Stocks | 30/36 | €62,743 | €75,458 | +€12,715 | +20.3% |
| Amounts receivable within one year | 40/41 | €79,094 | €10,076 | -€69,018 | -87.3% |
| Trade receivables | 40 | €11,768 | €10,073 | -€1,695 | -14.4% |
| Other amounts receivable | 41 | €67,326 | €3 | -€67,323 | -100.0% |
| Cash at bank and in hand | 54/58 | €133,799 | €181,027 | +€47,228 | +35.3% |
| Deferred charges and accrued income | 490/1 | €1,967 | €4,554 | +€2,587 | +132% |
| Total equity and liabilities | 10/49 | €416,950 | €560,230 | +€143,280 | +34.4% |
| Equity | 10/15 | €139,645 | €169,032 | +€29,387 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,045 | €150,432 | +€29,387 | +24.3% |
| Distributable reserves | 133 | €121,045 | €150,432 | +€29,387 | +24.3% |
| Amounts payable | 17/49 | €277,305 | €391,198 | +€113,893 | +41.1% |
| Amounts payable after more than one year | 17 | €107,374 | €180,086 | +€72,712 | +67.7% |
| Financial debts | 170/4 | €107,374 | €180,086 | +€72,712 | +67.7% |
| Amounts payable within one year | 42/48 | €166,644 | €211,112 | +€44,468 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €35,547 | €60,130 | +€24,583 | +69.2% |
| Trade debts | 44 | €2,369 | €56,264 | +€53,895 | +2,275% |
| Suppliers | 440/4 | €2,369 | €56,264 | +€53,895 | +2,275% |
| Taxes, remuneration and social security | 45 | €128,728 | €93,751 | -€34,977 | -27.2% |
| Taxes | 450/3 | €92,031 | €68,583 | -€23,448 | -25.5% |
| Remuneration and social security | 454/9 | €36,697 | €25,168 | -€11,529 | -31.4% |
| Other amounts payable | 47/48 | - | €967 | +€967 | |
| Accrued charges and deferred income | 492/3 | €3,287 | - | -€3,287 | |
| Remuneration, social security and pensions | 62 | €290,832 | €347,981 | +€57,149 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,636 | €38,341 | +€11,705 | +43.9% |
| Other operating charges | 640/8 | €2,306 | €2,592 | +€286 | +12.4% |
| Non-recurring operating charges | 66A | €2,496 | - | -€2,496 | |
| Gross operating margin | 9900 | €443,983 | €446,915 | +€2,932 | +0.7% |
| Operating profit (loss) | 9901 | €121,713 | €58,001 | -€63,712 | -52.3% |
| Financial income | 75/76B | €2,170 | €328 | -€1,842 | -84.9% |
| Recurring financial income | 75 | €2,170 | €328 | -€1,842 | -84.9% |
| Financial charges | 65/66B | €13,827 | €13,125 | -€702 | -5.1% |
| Recurring financial charges | 65 | €13,827 | €13,125 | -€702 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €110,056 | €45,204 | -€64,852 | -58.9% |
| Income taxes | 67/77 | €33,089 | €15,816 | -€17,273 | -52.2% |
| Profit (loss) for the period | 9904 | €76,967 | €29,388 | -€47,579 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,967 | €29,388 | -€47,579 | -61.8% |
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 16 October 2026 via checked.be.