NECTALI LES COIFFEURS: 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.
NECTALI LES COIFFEURS
Largest movements
- Cash +€55,286
up €55,286 (+80.7%), from €68,509 to €123,795
mainly Net result for the year (+€23,517) and Depreciation (+€13,102)
- Tangible fixed assets -€12,045
down €12,045 (-14.2%), from €84,540 to €72,495
of which Plant, machinery and equipment: -€11,292
- Stocks and contracts -€2,720
down €2,720 (-42.9%), from €6,343 to €3,623
- Reserves +€23,517
new in 2025: €23,517
- Tax, wage and social debts +€7,534
up €7,534 (+76.2%), from €9,882 to €17,415
of which Taxes: +€6,149
- Other debts +€6,658
up €6,658 (+5.7%), from €116,898 to €123,556
- Gross operating margin +€12,567
up €12,567 (+16.9%), from €74,466 to €87,033
- Staff costs +€8,710
up €8,710 (+27.0%), from €32,262 to €40,972
- Taxes +€4,096
up €4,096 (+106%), from €3,877 to €7,973
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 | €164,142 | €202,732 | +€38,590 | +23.5% |
| Fixed assets | 21/28 | €86,134 | €73,032 | -€13,102 | -15.2% |
| Intangible fixed assets | 21 | €1,295 | €238 | -€1,058 | -81.7% |
| Tangible fixed assets | 22/27 | €84,540 | €72,495 | -€12,045 | -14.2% |
| Plant, machinery and equipment | 23 | €82,704 | €71,412 | -€11,292 | -13.7% |
| Furniture and vehicles | 24 | €1,836 | €1,083 | -€753 | -41.0% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €78,008 | €129,701 | +€51,692 | +66.3% |
| Stocks and contracts in progress | 3 | €6,343 | €3,623 | -€2,720 | -42.9% |
| Stocks | 30/36 | €6,343 | €3,623 | -€2,720 | -42.9% |
| Amounts receivable within one year | 40/41 | €2,664 | €2,282 | -€382 | -14.3% |
| Trade receivables | 40 | €2,664 | €1,344 | -€1,320 | -49.6% |
| Other amounts receivable | 41 | - | €938 | +€938 | |
| Cash at bank and in hand | 54/58 | €68,509 | €123,795 | +€55,286 | +80.7% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €164,142 | €202,732 | +€38,590 | +23.5% |
| Equity | 10/15 | €33,863 | €57,380 | +€23,517 | +69.4% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | - | €23,517 | +€23,517 | |
| Distributable reserves | 133 | - | €23,517 | +€23,517 | |
| Profit (loss) carried forward | 14 | €9,863 | €9,863 | = | 0.0% |
| Amounts payable | 17/49 | €130,280 | €145,352 | +€15,073 | +11.6% |
| Amounts payable within one year | 42/48 | €130,280 | €145,352 | +€15,073 | +11.6% |
| Trade debts | 44 | €3,500 | €4,381 | +€881 | +25.2% |
| Suppliers | 440/4 | €3,500 | €4,381 | +€881 | +25.2% |
| Taxes, remuneration and social security | 45 | €9,882 | €17,415 | +€7,534 | +76.2% |
| Taxes | 450/3 | €5,793 | €11,942 | +€6,149 | +106% |
| Remuneration and social security | 454/9 | €4,089 | €5,473 | +€1,384 | +33.9% |
| Other amounts payable | 47/48 | €116,898 | €123,556 | +€6,658 | +5.7% |
| Remuneration, social security and pensions | 62 | €32,262 | €40,972 | +€8,710 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,094 | €13,102 | +€9 | +0.1% |
| Other operating charges | 640/8 | €2,087 | €1,353 | -€734 | -35.2% |
| Gross operating margin | 9900 | €74,466 | €87,033 | +€12,567 | +16.9% |
| Operating profit (loss) | 9901 | €27,023 | €31,605 | +€4,582 | +17.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €170 | €118 | -€53 | -30.9% |
| Recurring financial charges | 65 | €170 | €118 | -€53 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €26,853 | €31,491 | +€4,638 | +17.3% |
| Income taxes | 67/77 | €3,877 | €7,973 | +€4,096 | +106% |
| Profit (loss) for the period | 9904 | €22,976 | €23,517 | +€542 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,976 | €23,517 | +€542 | +2.4% |
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.