POUR VOUS COIFFER: 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.
POUR VOUS COIFFER
Largest movements
- Deferred charges and accrued income +€10,335
up €10,335 (+505%), from €2,047 to €12,383
- Receivables within one year -€9,036
down €9,036 (-100%), from €9,036 to €0
of which Other amounts receivable: -€9,036
- Tangible fixed assets -€8,535
down €8,535 (-5.2%), from €163,215 to €154,679
of which Land and buildings: -€6,754
- Debts after one year -€22,206
down €22,206 (-41.3%), from €53,814 to €31,608
of which Other amounts payable: -€20,287
- Other debts +€19,007
up €19,007 (+17.6%), from €107,916 to €126,923
- Trade debts +€10,443
up €10,443 (+471%), from €2,215 to €12,658
- Profit (loss) carried forward -€7,712
down €7,712 (-12.2%), from -€63,355 to -€71,066
- Tax, wage and social debts -€5,323
down €5,323 (-37.3%), from €14,278 to €8,955
of which Taxes: -€5,564
- Turnover -€20,352
down €20,352 (-22.5%), from €90,644 to €70,292
- Staff costs -€18,157
down €18,157, from €17,170 to -€987
- Other operating charges +€13,063
up €13,063 (+1,064%), from €1,228 to €14,291
- Gross operating margin -€11,784
down €11,784 (-37.5%), from €31,423 to €19,640
- Purchases and services -€9,760
down €9,760 (-14.1%), from €69,015 to €59,255
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 | €188,561 | €180,370 | -€8,192 | -4.3% |
| Fixed assets | 21/28 | €163,215 | €154,679 | -€8,535 | -5.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €163,215 | €154,679 | -€8,535 | -5.2% |
| Land and buildings | 22 | €157,331 | €150,577 | -€6,754 | -4.3% |
| Plant, machinery and equipment | 23 | €1,459 | €926 | -€533 | -36.5% |
| Furniture and vehicles | 24 | €4,424 | €3,176 | -€1,249 | -28.2% |
| Current assets | 29/58 | €25,347 | €25,690 | +€344 | +1.4% |
| Stocks and contracts in progress | 3 | €13,694 | €12,058 | -€1,636 | -11.9% |
| Stocks | 30/36 | €13,694 | €12,058 | -€1,636 | -11.9% |
| Amounts receivable within one year | 40/41 | €9,036 | €0 | -€9,036 | -100% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €9,036 | €0 | -€9,036 | -100% |
| Cash at bank and in hand | 54/58 | €570 | €1,250 | +€680 | +119% |
| Deferred charges and accrued income | 490/1 | €2,047 | €12,383 | +€10,335 | +505% |
| Total equity and liabilities | 10/49 | €188,561 | €180,370 | -€8,192 | -4.3% |
| Equity | 10/15 | -€55,295 | -€63,006 | -€7,712 | -13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,355 | -€71,066 | -€7,712 | -12.2% |
| Provisions and deferred taxes | 16 | €25,279 | €25,279 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,279 | €25,279 | = | 0.0% |
| Environmental obligations | 163 | €25,279 | €25,279 | = | 0.0% |
| Amounts payable | 17/49 | €218,577 | €218,097 | -€480 | -0.2% |
| Amounts payable after more than one year | 17 | €53,814 | €31,608 | -€22,206 | -41.3% |
| Financial debts | 170/4 | €3,297 | €1,379 | -€1,918 | -58.2% |
| Other amounts payable | 178/9 | €50,516 | €30,229 | -€20,287 | -40.2% |
| Amounts payable within one year | 42/48 | €164,763 | €186,489 | +€21,726 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €27,913 | €23,107 | -€4,806 | -17.2% |
| Financial debts | 43 | €12,441 | €14,846 | +€2,405 | +19.3% |
| Credit institutions | 430/8 | €12,441 | €14,846 | +€2,405 | +19.3% |
| Trade debts | 44 | €2,215 | €12,658 | +€10,443 | +471% |
| Suppliers | 440/4 | €2,215 | €12,658 | +€10,443 | +471% |
| Taxes, remuneration and social security | 45 | €14,278 | €8,955 | -€5,323 | -37.3% |
| Taxes | 450/3 | €13,033 | €7,469 | -€5,564 | -42.7% |
| Remuneration and social security | 454/9 | €1,245 | €1,487 | +€241 | +19.4% |
| Other amounts payable | 47/48 | €107,916 | €126,923 | +€19,007 | +17.6% |
| Turnover | 70 | €90,644 | €70,292 | -€20,352 | -22.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,015 | €59,255 | -€9,760 | -14.1% |
| Remuneration, social security and pensions | 62 | €17,170 | -€987 | -€18,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,856 | €8,535 | +€679 | +8.6% |
| Other operating charges | 640/8 | €1,228 | €14,291 | +€13,063 | +1,064% |
| Gross operating margin | 9900 | €31,423 | €19,640 | -€11,784 | -37.5% |
| Operating profit (loss) | 9901 | €5,170 | -€2,199 | -€7,368 | |
| Financial income | 75/76B | €606 | €24 | -€582 | -96.0% |
| Recurring financial income | 75 | €606 | €24 | -€582 | -96.0% |
| Financial charges | 65/66B | €5,179 | €5,157 | -€22 | -0.4% |
| Recurring financial charges | 65 | €5,179 | €5,157 | -€22 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €597 | -€7,332 | -€7,929 | |
| Income taxes | 67/77 | €758 | €380 | -€378 | -49.9% |
| Profit (loss) for the period | 9904 | -€161 | -€7,712 | -€7,551 | -4,688% |
| Profit (loss) for the period to be appropriated | 9905 | -€161 | -€7,712 | -€7,551 | -4,688% |
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.