Orelis 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.
Orelis Coiffure
Largest movements
- Cash +€2,578
up €2,578 (+37.9%), from €6,802 to €9,380
mainly Trade debts (+€5,810) and Tax, wage and social debts (+€3,836)
- Deferred charges and accrued income +€1,872
up €1,872 (+1,573%), from €119 to €1,991
- Tangible fixed assets -€1,467
down €1,467 (-13.8%), from €10,608 to €9,141
of which Other tangible fixed assets: -€915
- Receivables within one year -€346
down €346 (-91.1%), from €380 to €34
of which Other amounts receivable: -€300
- Trade debts +€5,810
up €5,810 (+147%), from €3,952 to €9,762
- Tax, wage and social debts +€3,836
up €3,836 (+100%), from €3,830 to €7,666
of which Taxes: +€2,836
- Debts after one year -€3,152
no longer reported in 2025 (was €3,152)
- Profit (loss) carried forward -€2,966
down €2,966 (-273%), from -€1,085 to -€4,051
- Current portion of long-term debt -€890
down €890 (-22.0%), from €4,042 to €3,152
- Financial charges +€706
up €706 (+46.3%), from €1,526 to €2,233
- Other operating charges -€402
down €402 (-33.3%), from €1,206 to €804
- Depreciation +€344
up €344 (+10.9%), from €3,149 to €3,493
- Taxes +€84
up €84 (+36.6%), from €230 to €314
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 | €17,909 | €20,547 | +€2,638 | +14.7% |
| Fixed assets | 21/28 | €10,608 | €9,141 | -€1,467 | -13.8% |
| Tangible fixed assets | 22/27 | €10,608 | €9,141 | -€1,467 | -13.8% |
| Furniture and vehicles | 24 | €5,982 | €5,430 | -€552 | -9.2% |
| Other tangible fixed assets | 26 | €4,626 | €3,711 | -€915 | -19.8% |
| Current assets | 29/58 | €7,301 | €11,406 | +€4,104 | +56.2% |
| Amounts receivable within one year | 40/41 | €380 | €34 | -€346 | -91.1% |
| Trade receivables | 40 | €80 | €34 | -€46 | -57.5% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €6,802 | €9,380 | +€2,578 | +37.9% |
| Deferred charges and accrued income | 490/1 | €119 | €1,991 | +€1,872 | +1,573% |
| Total equity and liabilities | 10/49 | €17,909 | €20,547 | +€2,638 | +14.7% |
| Equity | 10/15 | €2,915 | -€51 | -€2,966 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,085 | -€4,051 | -€2,966 | -273% |
| Amounts payable | 17/49 | €14,994 | €20,598 | +€5,603 | +37.4% |
| Amounts payable after more than one year | 17 | €3,152 | - | -€3,152 | |
| Financial debts | 170/4 | €3,152 | - | -€3,152 | |
| Amounts payable within one year | 42/48 | €11,842 | €20,598 | +€8,756 | +73.9% |
| Current portion of amounts payable after more than one year | 42 | €4,042 | €3,152 | -€890 | -22.0% |
| Trade debts | 44 | €3,952 | €9,762 | +€5,810 | +147% |
| Suppliers | 440/4 | €3,952 | €9,762 | +€5,810 | +147% |
| Taxes, remuneration and social security | 45 | €3,830 | €7,666 | +€3,836 | +100% |
| Taxes | 450/3 | €3,830 | €6,666 | +€2,836 | +74.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €17 | €17 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €3,493 | +€344 | +10.9% |
| Other operating charges | 640/8 | €1,206 | €804 | -€402 | -33.3% |
| Gross operating margin | 9900 | €3,874 | €3,873 | -€1 | 0.0% |
| Operating profit (loss) | 9901 | -€481 | -€424 | +€57 | +11.8% |
| Financial income | 75/76B | €18 | €5 | -€13 | -71.0% |
| Recurring financial income | 75 | €18 | €5 | -€13 | -71.0% |
| Financial charges | 65/66B | €1,526 | €2,233 | +€706 | +46.3% |
| Recurring financial charges | 65 | €1,526 | €2,233 | +€706 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,989 | -€2,652 | -€663 | -33.3% |
| Income taxes | 67/77 | €230 | €314 | +€84 | +36.6% |
| Profit (loss) for the period | 9904 | -€2,219 | -€2,966 | -€747 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,219 | -€2,966 | -€747 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.