Mélody 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.
Mélody coiffure
Largest movements
- Tangible fixed assets +€27,385
up €27,385 (+243%), from €11,248 to €38,633
of which Furniture and vehicles: +€32,743
- Cash +€9,198
up €9,198 (+121%), from €7,623 to €16,821
- Financial fixed assets +€2,460
new in 2025: €2,460
- Debts after one year +€23,145
up €23,145 (+789%), from €2,933 to €26,078
- Profit (loss) carried forward +€19,106
up €19,106, from -€19,054 to €52
- Tax, wage and social debts -€3,148
down €3,148 (-68.3%), from €4,611 to €1,463
of which Remuneration and social security: -€1,700
- Accrued charges and deferred income -€2,400
no longer reported in 2025 (was €2,400)
- Reserves +€1,200
new in 2025: €1,200
- Gross operating margin +€28,044
up €28,044, from -€965 to €27,079
- Other operating charges +€774
up €774 (+125%), from €619 to €1,393
- Financial charges -€533
down €533 (-34.8%), from €1,532 to €999
- Depreciation -€494
down €494 (-10.9%), from €4,546 to €4,052
- Staff costs -€299
no longer reported in 2025 (was €299)
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,562 | €62,223 | +€38,661 | +164% |
| Formation expenses | 20 | - | €482 | +€482 | |
| Fixed assets | 21/28 | €11,968 | €41,543 | +€29,575 | +247% |
| Intangible fixed assets | 21 | €720 | €450 | -€270 | -37.5% |
| Tangible fixed assets | 22/27 | €11,248 | €38,633 | +€27,385 | +243% |
| Furniture and vehicles | 24 | €5,080 | €37,823 | +€32,743 | +644% |
| Leasing and similar rights | 25 | €4,998 | - | -€4,998 | |
| Other tangible fixed assets | 26 | €1,170 | €810 | -€360 | -30.8% |
| Financial fixed assets | 28 | - | €2,460 | +€2,460 | |
| Current assets | 29/58 | €11,594 | €20,198 | +€8,604 | +74.2% |
| Stocks and contracts in progress | 3 | €3,971 | €3,377 | -€594 | -15.0% |
| Stocks | 30/36 | €3,971 | €3,377 | -€594 | -15.0% |
| Cash at bank and in hand | 54/58 | €7,623 | €16,821 | +€9,198 | +121% |
| Total equity and liabilities | 10/49 | €23,562 | €62,223 | +€38,661 | +164% |
| Equity | 10/15 | -€454 | €19,852 | +€20,306 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €1,200 | +€1,200 | |
| Distributable reserves | 133 | - | €1,200 | +€1,200 | |
| Profit (loss) carried forward | 14 | -€19,054 | €52 | +€19,106 | |
| Amounts payable | 17/49 | €24,016 | €42,371 | +€18,355 | +76.4% |
| Amounts payable after more than one year | 17 | €2,933 | €26,078 | +€23,145 | +789% |
| Financial debts | 170/4 | €2,933 | €26,078 | +€23,145 | +789% |
| Amounts payable within one year | 42/48 | €18,683 | €16,293 | -€2,390 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €5,490 | €5,902 | +€412 | +7.5% |
| Trade debts | 44 | €4,232 | €3,384 | -€848 | -20.0% |
| Suppliers | 440/4 | €4,232 | €3,384 | -€848 | -20.0% |
| Taxes, remuneration and social security | 45 | €4,611 | €1,463 | -€3,148 | -68.3% |
| Taxes | 450/3 | €2,911 | €1,463 | -€1,448 | -49.7% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €4,350 | €5,544 | +€1,194 | +27.4% |
| Accrued charges and deferred income | 492/3 | €2,400 | - | -€2,400 | |
| Remuneration, social security and pensions | 62 | €299 | - | -€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €4,052 | -€494 | -10.9% |
| Other operating charges | 640/8 | €619 | €1,393 | +€774 | +125% |
| Gross operating margin | 9900 | -€965 | €27,079 | +€28,044 | |
| Operating profit (loss) | 9901 | -€6,429 | €21,634 | +€28,063 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,532 | €999 | -€533 | -34.8% |
| Recurring financial charges | 65 | €1,532 | €999 | -€533 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,962 | €20,636 | +€28,598 | |
| Income taxes | 67/77 | €134 | €330 | +€196 | +146% |
| Profit (loss) for the period | 9904 | -€8,096 | €20,306 | +€28,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,096 | €20,306 | +€28,402 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.