ORIENT 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.
ORIENT COIFFURE
Largest movements
- Cash +€212
up €212 (+9.9%), from €2,137 to €2,349
mainly Net result for the year (+€485) and Trade debts (+€108)
- Stocks and contracts +€196
up €196 (+26.1%), from €751 to €947
- Profit (loss) carried forward +€485
up €485 (+1.6%), from -€29,654 to -€29,169
- Tax, wage and social debts -€151
down €151 (-4.0%), from €3,792 to €3,641
- Trade debts +€108
up €108 (+26.3%), from €411 to €519
- Other debts -€34
down €34 (-0.2%), from €22,139 to €22,105
- Gross operating margin +€1,870
up €1,870, from -€989 to €881
- Other operating charges -€1,192
down €1,192 (-73.8%), from €1,615 to €423
- Taxes -€692
no longer reported in 2025 (was €692)
- Financial income +€61
new in 2025: €61
of which Financial income: +€61
- Financial charges -€16
down €16 (-32.0%), from €50 to €34
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 | €2,888 | €3,296 | +€408 | +14.1% |
| Current assets | 29/58 | €2,888 | €3,296 | +€408 | +14.1% |
| Stocks and contracts in progress | 3 | €751 | €947 | +€196 | +26.1% |
| Stocks | 30/36 | €751 | €947 | +€196 | +26.1% |
| Cash at bank and in hand | 54/58 | €2,137 | €2,349 | +€212 | +9.9% |
| Total equity and liabilities | 10/49 | €2,888 | €3,296 | +€408 | +14.1% |
| Equity | 10/15 | -€23,454 | -€22,969 | +€485 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,654 | -€29,169 | +€485 | +1.6% |
| Amounts payable | 17/49 | €26,342 | €26,265 | -€77 | -0.3% |
| Amounts payable within one year | 42/48 | €26,342 | €26,265 | -€77 | -0.3% |
| Trade debts | 44 | €411 | €519 | +€108 | +26.3% |
| Suppliers | 440/4 | €411 | €519 | +€108 | +26.3% |
| Taxes, remuneration and social security | 45 | €3,792 | €3,641 | -€151 | -4.0% |
| Taxes | 450/3 | €3,792 | €3,641 | -€151 | -4.0% |
| Other amounts payable | 47/48 | €22,139 | €22,105 | -€34 | -0.2% |
| Other operating charges | 640/8 | €1,615 | €423 | -€1,192 | -73.8% |
| Gross operating margin | 9900 | -€989 | €881 | +€1,870 | |
| Operating profit (loss) | 9901 | -€2,604 | €458 | +€3,062 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Non-recurring financial income | 76B | - | €61 | +€61 | |
| Financial charges | 65/66B | €50 | €34 | -€16 | -32.0% |
| Recurring financial charges | 65 | €50 | €34 | -€16 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,654 | €485 | +€3,139 | |
| Income taxes | 67/77 | €692 | - | -€692 | |
| Profit (loss) for the period | 9904 | -€3,346 | €485 | +€3,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,346 | €485 | +€3,831 |
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 20 October 2026 via checked.be.