MDS COIFFEUR: 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.
MDS COIFFEUR
Largest movements
- Deferred charges and accrued income +€400
new in 2025: €400
- Cash -€391
down €391 (-39.8%), from €982 to €591
mainly Other debts (-€3,091) and Deferred charges and accrued income (-€400)
- Other debts -€3,091
down €3,091 (-95.8%), from €3,226 to €135
- Profit (loss) carried forward +€3,064
up €3,064 (+13.4%), from -€22,871 to -€19,807
- Trade debts +€294
up €294 (+84.2%), from €349 to €643
- Tax, wage and social debts -€259
down €259 (-15.4%), from €1,678 to €1,419
- Gross operating margin +€1,569
up €1,569 (+78.0%), from €2,013 to €3,582
- Depreciation -€752
no longer reported in 2025 (was €752)
- Other operating charges +€222
new in 2025: €222
- Financial charges +€74
up €74 (+33.6%), from €221 to €296
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 | €982 | €991 | +€9 | +0.9% |
| Current assets | 29/58 | €982 | €991 | +€9 | +0.9% |
| Cash at bank and in hand | 54/58 | €982 | €591 | -€391 | -39.8% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €982 | €991 | +€9 | +0.9% |
| Equity | 10/15 | -€4,271 | -€1,207 | +€3,064 | +71.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,871 | -€19,807 | +€3,064 | +13.4% |
| Amounts payable | 17/49 | €5,253 | €2,198 | -€3,055 | -58.2% |
| Amounts payable within one year | 42/48 | €5,253 | €2,198 | -€3,055 | -58.2% |
| Trade debts | 44 | €349 | €643 | +€294 | +84.2% |
| Suppliers | 440/4 | €349 | €643 | +€294 | +84.2% |
| Taxes, remuneration and social security | 45 | €1,678 | €1,419 | -€259 | -15.4% |
| Taxes | 450/3 | €1,678 | €1,419 | -€259 | -15.4% |
| Other amounts payable | 47/48 | €3,226 | €135 | -€3,091 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | - | -€752 | |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Gross operating margin | 9900 | €2,013 | €3,582 | +€1,569 | +78.0% |
| Operating profit (loss) | 9901 | €1,261 | €3,360 | +€2,099 | +166% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €221 | €296 | +€74 | +33.6% |
| Recurring financial charges | 65 | €221 | €296 | +€74 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €1,041 | €3,064 | +€2,023 | +194% |
| Profit (loss) for the period | 9904 | €1,041 | €3,064 | +€2,023 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €1,041 | €3,064 | +€2,023 | +194% |
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 22 October 2026 via checked.be.