NAD 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.
NAD COIFFURE
Largest movements
- Receivables within one year -€26,354
down €26,354 (-52.9%), from €49,865 to €23,510
of which Trade receivables: -€29,924
- Cash +€5,366
up €5,366 (+30.1%), from €17,822 to €23,188
mainly Receivables within one year (+€26,354) and Net result for the year (+€8,953)
- Tangible fixed assets -€3,590
down €3,590 (-13.9%), from €25,832 to €22,241
of which Other tangible fixed assets: -€2,458
- Trade debts -€26,852
down €26,852 (-91.0%), from €29,503 to €2,651
- Reserves +€5,000
up €5,000 (+100%), from €5,000 to €10,000
- Debts after one year -€4,824
down €4,824 (-29.0%), from €16,634 to €11,810
- Profit (loss) carried forward +€3,953
up €3,953 (+13.6%), from €29,027 to €32,980
- Tax, wage and social debts -€2,856
down €2,856 (-29.1%), from €9,827 to €6,971
of which Taxes: -€4,031
- Staff costs +€17,228
up €17,228 (+75.8%), from €22,715 to €39,944
- Gross operating margin +€13,006
up €13,006 (+28.8%), from €45,215 to €58,222
- Other operating charges -€2,291
down €2,291 (-76.3%), from €3,002 to €711
- Taxes +€2,198
up €2,198 (+138%), from €1,598 to €3,796
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 | €97,617 | €72,924 | -€24,693 | -25.3% |
| Fixed assets | 21/28 | €29,929 | €26,027 | -€3,903 | -13.0% |
| Intangible fixed assets | 21 | €1,098 | €785 | -€313 | -28.5% |
| Tangible fixed assets | 22/27 | €25,832 | €22,241 | -€3,590 | -13.9% |
| Plant, machinery and equipment | 23 | €3,036 | €2,416 | -€620 | -20.4% |
| Furniture and vehicles | 24 | €512 | €0 | -€512 | -100% |
| Other tangible fixed assets | 26 | €22,283 | €19,825 | -€2,458 | -11.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €67,687 | €46,897 | -€20,790 | -30.7% |
| Amounts receivable within one year | 40/41 | €49,865 | €23,510 | -€26,354 | -52.9% |
| Trade receivables | 40 | €30,088 | €164 | -€29,924 | -99.5% |
| Other amounts receivable | 41 | €19,776 | €23,346 | +€3,570 | +18.1% |
| Cash at bank and in hand | 54/58 | €17,822 | €23,188 | +€5,366 | +30.1% |
| Deferred charges and accrued income | 490/1 | - | €199 | +€199 | |
| Total equity and liabilities | 10/49 | €97,617 | €72,924 | -€24,693 | -25.3% |
| Equity | 10/15 | €36,027 | €44,980 | +€8,953 | +24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Share premium | 1100/10 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €5,000 | €10,000 | +€5,000 | +100% |
| Distributable reserves | 133 | €5,000 | €10,000 | +€5,000 | +100% |
| Profit (loss) carried forward | 14 | €29,027 | €32,980 | +€3,953 | +13.6% |
| Amounts payable | 17/49 | €61,590 | €27,944 | -€33,646 | -54.6% |
| Amounts payable after more than one year | 17 | €16,634 | €11,810 | -€4,824 | -29.0% |
| Financial debts | 170/4 | €16,634 | €11,810 | -€4,824 | -29.0% |
| Amounts payable within one year | 42/48 | €44,955 | €16,134 | -€28,821 | -64.1% |
| Current portion of amounts payable after more than one year | 42 | €5,626 | €6,512 | +€886 | +15.8% |
| Trade debts | 44 | €29,503 | €2,651 | -€26,852 | -91.0% |
| Suppliers | 440/4 | €29,503 | €2,651 | -€26,852 | -91.0% |
| Taxes, remuneration and social security | 45 | €9,827 | €6,971 | -€2,856 | -29.1% |
| Taxes | 450/3 | €5,596 | €1,566 | -€4,031 | -72.0% |
| Remuneration and social security | 454/9 | €4,231 | €5,406 | +€1,175 | +27.8% |
| Remuneration, social security and pensions | 62 | €22,715 | €39,944 | +€17,228 | +75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,231 | €3,903 | -€328 | -7.7% |
| Other operating charges | 640/8 | €3,002 | €711 | -€2,291 | -76.3% |
| Gross operating margin | 9900 | €45,215 | €58,222 | +€13,006 | +28.8% |
| Operating profit (loss) | 9901 | €15,268 | €13,664 | -€1,603 | -10.5% |
| Financial income | 75/76B | €899 | €1,096 | +€197 | +21.9% |
| Recurring financial income | 75 | €899 | €1,096 | +€197 | +21.9% |
| Financial charges | 65/66B | €1,598 | €2,011 | +€413 | +25.8% |
| Recurring financial charges | 65 | €1,598 | €2,011 | +€413 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €14,568 | €12,750 | -€1,819 | -12.5% |
| Income taxes | 67/77 | €1,598 | €3,796 | +€2,198 | +138% |
| Profit (loss) for the period | 9904 | €12,970 | €8,953 | -€4,017 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,970 | €8,953 | -€4,017 | -31.0% |
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 29 October 2026 via checked.be.