NEURONE 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.
NEURONE COIFFURE
Largest movements
- Tangible fixed assets -€5,365
down €5,365 (-13.2%), from €40,664 to €35,299
of which Land and buildings: -€2,986
- Stocks and contracts +€1,643
up €1,643 (+40.3%), from €4,078 to €5,720
- Cash -€1,166
down €1,166 (-27.4%), from €4,252 to €3,085
mainly Debts after one year (-€7,941) and Trade debts (-€3,399)
- Receivables within one year -€585
down €585 (-49.4%), from €1,185 to €600
- Debts after one year -€7,941
down €7,941 (-62.3%), from €12,749 to €4,808
- Trade debts -€3,399
down €3,399 (-36.1%), from €9,406 to €6,007
- Short-term financial debts +€2,904
new in 2025: €2,904
- Profit (loss) carried forward +€1,472
up €1,472 (+2.6%), from -€56,319 to -€54,847
- Other debts +€1,000
new in 2025: €1,000
- Gross operating margin +€8,868
up €8,868 (+21.5%), from €41,264 to €50,133
- Staff costs +€1,591
up €1,591 (+4.2%), from €37,675 to €39,265
- Financial income +€632
up €632 (+15,314%), from €4 to €637
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 | €50,808 | €45,461 | -€5,348 | -10.5% |
| Fixed assets | 21/28 | €40,664 | €35,299 | -€5,365 | -13.2% |
| Tangible fixed assets | 22/27 | €40,664 | €35,299 | -€5,365 | -13.2% |
| Land and buildings | 22 | €29,789 | €26,803 | -€2,986 | -10.0% |
| Plant, machinery and equipment | 23 | €215 | €107 | -€107 | -50.0% |
| Furniture and vehicles | 24 | €10,660 | €8,389 | -€2,272 | -21.3% |
| Current assets | 29/58 | €10,144 | €10,161 | +€17 | +0.2% |
| Stocks and contracts in progress | 3 | €4,078 | €5,720 | +€1,643 | +40.3% |
| Stocks | 30/36 | €4,078 | €5,720 | +€1,643 | +40.3% |
| Amounts receivable within one year | 40/41 | €1,185 | €600 | -€585 | -49.4% |
| Trade receivables | 40 | €1,185 | €600 | -€585 | -49.4% |
| Cash at bank and in hand | 54/58 | €4,252 | €3,085 | -€1,166 | -27.4% |
| Deferred charges and accrued income | 490/1 | €630 | €756 | +€126 | +20.0% |
| Total equity and liabilities | 10/49 | €50,808 | €45,461 | -€5,348 | -10.5% |
| Equity | 10/15 | €6,346 | €7,818 | +€1,472 | +23.2% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €165 | €165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €165 | €165 | = | 0.0% |
| Legal reserve | 130 | €165 | €165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,319 | -€54,847 | +€1,472 | +2.6% |
| Amounts payable | 17/49 | €44,462 | €37,642 | -€6,820 | -15.3% |
| Amounts payable after more than one year | 17 | €12,749 | €4,808 | -€7,941 | -62.3% |
| Financial debts | 170/4 | €12,749 | €4,808 | -€7,941 | -62.3% |
| Amounts payable within one year | 42/48 | €27,960 | €28,931 | +€972 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €7,576 | €7,941 | +€365 | +4.8% |
| Financial debts | 43 | - | €2,904 | +€2,904 | |
| Credit institutions | 430/8 | - | €2,904 | +€2,904 | |
| Trade debts | 44 | €9,406 | €6,007 | -€3,399 | -36.1% |
| Suppliers | 440/4 | €9,406 | €6,007 | -€3,399 | -36.1% |
| Taxes, remuneration and social security | 45 | €10,979 | €11,080 | +€101 | +0.9% |
| Taxes | 450/3 | €3,284 | €5,684 | +€2,401 | +73.1% |
| Remuneration and social security | 454/9 | €7,695 | €5,395 | -€2,300 | -29.9% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €3,753 | €3,903 | +€150 | +4.0% |
| Remuneration, social security and pensions | 62 | €37,675 | €39,265 | +€1,591 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,365 | €5,365 | = | 0.0% |
| Other operating charges | 640/8 | €2,759 | €2,920 | +€161 | +5.8% |
| Gross operating margin | 9900 | €41,264 | €50,133 | +€8,868 | +21.5% |
| Operating profit (loss) | 9901 | -€4,534 | €2,582 | +€7,116 | |
| Financial income | 75/76B | €4 | €637 | +€632 | +15,314% |
| Recurring financial income | 75 | €4 | €637 | +€632 | +15,314% |
| Financial charges | 65/66B | €1,693 | €1,575 | -€118 | -7.0% |
| Recurring financial charges | 65 | €1,693 | €1,575 | -€118 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,223 | €1,644 | +€7,867 | |
| Income taxes | 67/77 | €161 | €172 | +€10 | +6.5% |
| Profit (loss) for the period | 9904 | -€6,384 | €1,472 | +€7,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,384 | €1,472 | +€7,856 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.