PARIS COIFFEUR: 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.
PARIS COIFFEUR
Largest movements
- Cash -€5,080
no longer reported in 2025 (was €5,080)
mainly Tax, wage and social debts (-€2,440) and Other debts (-€2,388)
- Receivables within one year -€3,477
down €3,477 (-80.4%), from €4,325 to €848
of which Trade receivables: -€3,514
- Financial fixed assets -€363
no longer reported in 2025 (was €363)
- Tax, wage and social debts -€2,440
no longer reported in 2025 (was €2,440)
- Other debts -€2,388
down €2,388 (-5.7%), from €42,095 to €39,706
- Trade debts -€1,878
down €1,878 (-26.3%), from €7,152 to €5,273
- Profit (loss) carried forward -€1,770
down €1,770 (-3.6%), from -€48,569 to -€50,339
- Accrued charges and deferred income -€450
no longer reported in 2025 (was €450)
- Gross operating margin +€4,312
up €4,312 (+93.8%), from -€4,599 to -€287
- Other operating charges +€76
up €76 (+7.3%), from €1,039 to €1,114
- Financial charges +€48
up €48 (+14.8%), from €321 to €369
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 | €9,768 | €848 | -€8,920 | -91.3% |
| Fixed assets | 21/28 | €363 | - | -€363 | |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €9,405 | €848 | -€8,557 | -91.0% |
| Amounts receivable within one year | 40/41 | €4,325 | €848 | -€3,477 | -80.4% |
| Trade receivables | 40 | €4,325 | €812 | -€3,514 | -81.2% |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €5,080 | - | -€5,080 | |
| Total equity and liabilities | 10/49 | €9,768 | €848 | -€8,920 | -91.3% |
| Equity | 10/15 | -€42,369 | -€44,139 | -€1,770 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,569 | -€50,339 | -€1,770 | -3.6% |
| Amounts payable | 17/49 | €52,137 | €44,987 | -€7,150 | -13.7% |
| Amounts payable within one year | 42/48 | €51,687 | €44,987 | -€6,700 | -13.0% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €7,152 | €5,273 | -€1,878 | -26.3% |
| Suppliers | 440/4 | €7,152 | €5,273 | -€1,878 | -26.3% |
| Taxes, remuneration and social security | 45 | €2,440 | - | -€2,440 | |
| Taxes | 450/3 | €2,440 | - | -€2,440 | |
| Other amounts payable | 47/48 | €42,095 | €39,706 | -€2,388 | -5.7% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Other operating charges | 640/8 | €1,039 | €1,114 | +€76 | +7.3% |
| Gross operating margin | 9900 | -€4,599 | -€287 | +€4,312 | +93.8% |
| Operating profit (loss) | 9901 | -€5,638 | -€1,402 | +€4,236 | +75.1% |
| Financial charges | 65/66B | €321 | €369 | +€48 | +14.8% |
| Recurring financial charges | 65 | €321 | €369 | +€48 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,959 | -€1,770 | +€4,189 | +70.3% |
| Profit (loss) for the period | 9904 | -€5,959 | -€1,770 | +€4,189 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,959 | -€1,770 | +€4,189 | +70.3% |
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 26 October 2026 via checked.be.