Philippart 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.
Philippart Coiffure
Largest movements
- Cash +€7,166
up €7,166 (+11.5%), from €62,119 to €69,285
mainly Net result for the year (+€6,319) and Tax, wage and social debts (+€5,349)
- Financial fixed assets -€4,418
down €4,418 (-98.3%), from €4,495 to €77
- Receivables within one year +€2,758
up €2,758 (+1,452%), from €190 to €2,948
- Tax, wage and social debts +€5,349
up €5,349 (+65.6%), from €8,148 to €13,497
of which Remuneration and social security: +€4,638
- Trade debts -€5,073
down €5,073 (-72.0%), from €7,045 to €1,972
- Profit (loss) carried forward +€4,319
up €4,319, from -€3,648 to €671
- Reserves +€2,000
up €2,000 (+5.0%), from €39,764 to €41,764
of which Distributable reserves: +€2,000
- Staff costs -€4,903
down €4,903 (-4.3%), from €113,379 to €108,476
- Other operating charges -€1,887
down €1,887 (-90.7%), from €2,080 to €193
- Gross operating margin +€1,485
up €1,485 (+1.3%), from €115,034 to €116,519
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 | €77,123 | €83,664 | +€6,541 | +8.5% |
| Fixed assets | 21/28 | €8,502 | €4,808 | -€3,694 | -43.4% |
| Tangible fixed assets | 22/27 | €4,007 | €4,731 | +€724 | +18.1% |
| Plant, machinery and equipment | 23 | €1,603 | €2,875 | +€1,272 | +79.4% |
| Other tangible fixed assets | 26 | €2,404 | €1,856 | -€548 | -22.8% |
| Financial fixed assets | 28 | €4,495 | €77 | -€4,418 | -98.3% |
| Current assets | 29/58 | €68,621 | €78,856 | +€10,235 | +14.9% |
| Stocks and contracts in progress | 3 | €6,182 | €6,623 | +€441 | +7.1% |
| Stocks | 30/36 | €6,182 | €6,623 | +€441 | +7.1% |
| Amounts receivable within one year | 40/41 | €190 | €2,948 | +€2,758 | +1,452% |
| Other amounts receivable | 41 | €190 | €2,948 | +€2,758 | +1,452% |
| Cash at bank and in hand | 54/58 | €62,119 | €69,285 | +€7,166 | +11.5% |
| Deferred charges and accrued income | 490/1 | €130 | - | -€130 | |
| Total equity and liabilities | 10/49 | €77,123 | €83,664 | +€6,541 | +8.5% |
| Equity | 10/15 | €56,567 | €62,886 | +€6,319 | +11.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €39,764 | €41,764 | +€2,000 | +5.0% |
| Non-distributable reserves | 130/1 | €39,764 | €39,764 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,764 | €39,764 | = | 0.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€3,648 | €671 | +€4,319 | |
| Amounts payable | 17/49 | €20,556 | €20,778 | +€222 | +1.1% |
| Amounts payable within one year | 42/48 | €20,502 | €20,778 | +€276 | +1.3% |
| Trade debts | 44 | €7,045 | €1,972 | -€5,073 | -72.0% |
| Suppliers | 440/4 | €7,045 | €1,972 | -€5,073 | -72.0% |
| Taxes, remuneration and social security | 45 | €8,148 | €13,497 | +€5,349 | +65.6% |
| Taxes | 450/3 | €2,536 | €3,247 | +€711 | +28.0% |
| Remuneration and social security | 454/9 | €5,612 | €10,250 | +€4,638 | +82.6% |
| Other amounts payable | 47/48 | €5,309 | €5,309 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Remuneration, social security and pensions | 62 | €113,379 | €108,476 | -€4,903 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €1,476 | +€93 | +6.7% |
| Other operating charges | 640/8 | €2,080 | €193 | -€1,887 | -90.7% |
| Gross operating margin | 9900 | €115,034 | €116,519 | +€1,485 | +1.3% |
| Operating profit (loss) | 9901 | -€1,808 | €6,374 | +€8,182 | |
| Financial income | 75/76B | €119 | €120 | +€1 | +0.8% |
| Recurring financial income | 75 | €119 | €120 | +€1 | +0.8% |
| Financial charges | 65/66B | €172 | €175 | +€3 | +1.7% |
| Recurring financial charges | 65 | €172 | €175 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,861 | €6,319 | +€8,180 | |
| Profit (loss) for the period | 9904 | -€1,861 | €6,319 | +€8,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,861 | €6,319 | +€8,180 |
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 24 October 2026 via checked.be.