N 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.
N COIFFURE
Largest movements
- Receivables after one year -€7,442
no longer reported in 2025 (was €7,442)
- Tangible fixed assets +€1,981
up €1,981 (+9.6%), from €20,634 to €22,615
of which Land and buildings: +€1,783
- Deferred charges and accrued income +€1,910
up €1,910 (+1,201%), from €159 to €2,069
- Stocks and contracts -€1,680
down €1,680 (-13.5%), from €12,406 to €10,726
- Cash -€482
down €482 (-18.2%), from €2,649 to €2,167
mainly Investment in fixed assets (net) (-€8,209) and Debts after one year (-€4,143)
- Debts after one year -€4,143
down €4,143 (-83.7%), from €4,949 to €806
- Tax, wage and social debts +€2,934
up €2,934 (+41.8%), from €7,014 to €9,948
of which Remuneration and social security: +€3,927
- Trade debts -€1,856
down €1,856 (-33.6%), from €5,529 to €3,673
- Current portion of long-term debt -€1,815
down €1,815 (-30.5%), from €5,958 to €4,143
- Other debts -€1,316
down €1,316 (-15.4%), from €8,540 to €7,224
- Gross operating margin -€8,663
down €8,663 (-29.5%), from €29,327 to €20,664
- Staff costs -€4,530
down €4,530 (-26.0%), from €17,409 to €12,879
- Financial income -€472
down €472 (-99.1%), from €476 to €4
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 | €45,696 | €39,733 | -€5,963 | -13.0% |
| Fixed assets | 21/28 | €20,634 | €22,615 | +€1,981 | +9.6% |
| Tangible fixed assets | 22/27 | €20,634 | €22,615 | +€1,981 | +9.6% |
| Land and buildings | 22 | €17,101 | €18,885 | +€1,783 | +10.4% |
| Plant, machinery and equipment | 23 | €728 | €368 | -€360 | -49.4% |
| Furniture and vehicles | 24 | €2,805 | €3,362 | +€558 | +19.9% |
| Current assets | 29/58 | €25,061 | €17,118 | -€7,944 | -31.7% |
| Amounts receivable after more than one year | 29 | €7,442 | - | -€7,442 | |
| Other amounts receivable | 291 | €7,442 | - | -€7,442 | |
| Stocks and contracts in progress | 3 | €12,406 | €10,726 | -€1,680 | -13.5% |
| Stocks | 30/36 | €12,406 | €10,726 | -€1,680 | -13.5% |
| Amounts receivable within one year | 40/41 | €2,405 | €2,155 | -€250 | -10.4% |
| Trade receivables | 40 | €755 | €50 | -€705 | -93.4% |
| Other amounts receivable | 41 | €1,651 | €2,105 | +€454 | +27.5% |
| Cash at bank and in hand | 54/58 | €2,649 | €2,167 | -€482 | -18.2% |
| Deferred charges and accrued income | 490/1 | €159 | €2,069 | +€1,910 | +1,201% |
| Total equity and liabilities | 10/49 | €45,696 | €39,733 | -€5,963 | -13.0% |
| Equity | 10/15 | €13,649 | €13,850 | +€201 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,946 | €12,946 | = | 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% |
| Distributable reserves | 133 | €11,086 | €11,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,698 | -€11,496 | +€201 | +1.7% |
| Amounts payable | 17/49 | €32,047 | €25,883 | -€6,164 | -19.2% |
| Amounts payable after more than one year | 17 | €4,949 | €806 | -€4,143 | -83.7% |
| Financial debts | 170/4 | €4,949 | €806 | -€4,143 | -83.7% |
| Amounts payable within one year | 42/48 | €27,041 | €24,988 | -€2,053 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,958 | €4,143 | -€1,815 | -30.5% |
| Trade debts | 44 | €5,529 | €3,673 | -€1,856 | -33.6% |
| Suppliers | 440/4 | €5,529 | €3,673 | -€1,856 | -33.6% |
| Taxes, remuneration and social security | 45 | €7,014 | €9,948 | +€2,934 | +41.8% |
| Taxes | 450/3 | €4,247 | €3,255 | -€993 | -23.4% |
| Remuneration and social security | 454/9 | €2,767 | €6,693 | +€3,927 | +142% |
| Other amounts payable | 47/48 | €8,540 | €7,224 | -€1,316 | -15.4% |
| Accrued charges and deferred income | 492/3 | €57 | €88 | +€31 | +54.2% |
| Remuneration, social security and pensions | 62 | €17,409 | €12,879 | -€4,530 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €6,228 | -€277 | -4.3% |
| Other operating charges | 640/8 | €337 | €446 | +€109 | +32.2% |
| Gross operating margin | 9900 | €29,327 | €20,664 | -€8,663 | -29.5% |
| Operating profit (loss) | 9901 | €5,075 | €1,111 | -€3,965 | -78.1% |
| Financial income | 75/76B | €476 | €4 | -€472 | -99.1% |
| Recurring financial income | 75 | €476 | €4 | -€472 | -99.1% |
| Financial charges | 65/66B | €938 | €782 | -€156 | -16.6% |
| Recurring financial charges | 65 | €938 | €782 | -€156 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €4,613 | €333 | -€4,280 | -92.8% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €4,485 | €201 | -€4,284 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,485 | €201 | -€4,284 | -95.5% |
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 28 October 2026 via checked.be.