MJ 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.
MJ Coiffure
Largest movements
- Receivables within one year -€4,214
down €4,214 (-88.6%), from €4,758 to €544
- Cash -€2,127
down €2,127 (-87.2%), from €2,439 to €312
mainly Net result for the year (-€7,381) and Trade debts (-€3,776)
- Tangible fixed assets -€2,000
down €2,000 (-33.3%), from €6,000 to €4,000
- Profit (loss) carried forward -€7,381
down €7,381 (-182%), from -€4,066 to -€11,446
- Trade debts -€3,776
down €3,776 (-74.4%), from €5,074 to €1,297
- Other debts +€2,817
up €2,817 (+23.1%), from €12,189 to €15,005
- Gross operating margin -€3,590
down €3,590 (-270%), from -€1,328 to -€4,917
- Other operating charges +€377
up €377 (+1,067%), from €35 to €412
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 | €13,197 | €4,856 | -€8,340 | -63.2% |
| Fixed assets | 21/28 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Tangible fixed assets | 22/27 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Furniture and vehicles | 24 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Current assets | 29/58 | €7,197 | €856 | -€6,340 | -88.1% |
| Amounts receivable within one year | 40/41 | €4,758 | €544 | -€4,214 | -88.6% |
| Trade receivables | 40 | €4,758 | €544 | -€4,214 | -88.6% |
| Cash at bank and in hand | 54/58 | €2,439 | €312 | -€2,127 | -87.2% |
| Total equity and liabilities | 10/49 | €13,197 | €4,856 | -€8,340 | -63.2% |
| Equity | 10/15 | -€4,066 | -€11,446 | -€7,381 | -182% |
| Profit (loss) carried forward | 14 | -€4,066 | -€11,446 | -€7,381 | -182% |
| Amounts payable | 17/49 | €17,262 | €16,302 | -€960 | -5.6% |
| Amounts payable within one year | 42/48 | €17,262 | €16,302 | -€960 | -5.6% |
| Trade debts | 44 | €5,074 | €1,297 | -€3,776 | -74.4% |
| Suppliers | 440/4 | €5,074 | €1,297 | -€3,776 | -74.4% |
| Other amounts payable | 47/48 | €12,189 | €15,005 | +€2,817 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €35 | €412 | +€377 | +1,067% |
| Gross operating margin | 9900 | -€1,328 | -€4,917 | -€3,590 | -270% |
| Operating profit (loss) | 9901 | -€3,363 | -€7,329 | -€3,966 | -118% |
| Financial charges | 65/66B | €50 | €51 | +€1 | +2.2% |
| Recurring financial charges | 65 | €50 | €51 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,413 | -€7,381 | -€3,968 | -116% |
| Profit (loss) for the period | 9904 | -€3,413 | -€7,381 | -€3,968 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,413 | -€7,381 | -€3,968 | -116% |
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 18 October 2026 via checked.be.