PRESTIGE 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.
PRESTIGE COIFFURE
Largest movements
- Cash -€7,316
down €7,316 (-20.6%), from €35,486 to €28,170
mainly Net result for the year (-€4,896) and Debts after one year (-€4,790)
- Tangible fixed assets -€5,437
down €5,437 (-22.5%), from €24,179 to €18,741
of which Other tangible fixed assets: -€3,867
- Stocks and contracts +€2,348
up €2,348 (+26.3%), from €8,937 to €11,285
- Deferred charges and accrued income -€1,802
down €1,802 (-42.2%), from €4,265 to €2,463
- Receivables within one year +€1,406
up €1,406 (+26.3%), from €5,347 to €6,753
of which Other amounts receivable: +€869
- Profit (loss) carried forward -€4,896
down €4,896, from €0 to -€4,896
- Debts after one year -€4,790
down €4,790 (-14.7%), from €32,590 to €27,799
- Other debts -€1,527
down €1,527 (-94.6%), from €1,615 to €88
- Tax, wage and social debts +€853
up €853 (+6.8%), from €12,582 to €13,435
of which Taxes: +€4,107
- Staff costs +€25,165
up €25,165 (+51.9%), from €48,444 to €73,609
- Gross operating margin +€18,721
up €18,721 (+30.1%), from €62,246 to €80,967
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.
Cash bridge derived
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 | €78,214 | €67,413 | -€10,801 | -13.8% |
| Fixed assets | 21/28 | €24,179 | €18,741 | -€5,437 | -22.5% |
| Tangible fixed assets | 22/27 | €24,179 | €18,741 | -€5,437 | -22.5% |
| Furniture and vehicles | 24 | €10,087 | €8,517 | -€1,570 | -15.6% |
| Other tangible fixed assets | 26 | €14,092 | €10,224 | -€3,867 | -27.4% |
| Current assets | 29/58 | €54,035 | €48,671 | -€5,364 | -9.9% |
| Stocks and contracts in progress | 3 | €8,937 | €11,285 | +€2,348 | +26.3% |
| Stocks | 30/36 | €8,937 | €11,285 | +€2,348 | +26.3% |
| Amounts receivable within one year | 40/41 | €5,347 | €6,753 | +€1,406 | +26.3% |
| Trade receivables | 40 | €4,865 | €5,403 | +€537 | +11.0% |
| Other amounts receivable | 41 | €482 | €1,351 | +€869 | +180.3% |
| Cash at bank and in hand | 54/58 | €35,486 | €28,170 | -€7,316 | -20.6% |
| Deferred charges and accrued income | 490/1 | €4,265 | €2,463 | -€1,802 | -42.2% |
| Total equity and liabilities | 10/49 | €78,214 | €67,413 | -€10,801 | -13.8% |
| Equity | 10/15 | €22,115 | €17,219 | -€4,896 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,515 | €3,515 | = | 0.0% |
| Distributable reserves | 133 | €3,515 | €3,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,896 | -€4,896 | |
| Amounts payable | 17/49 | €56,098 | €50,194 | -€5,905 | -10.5% |
| Amounts payable after more than one year | 17 | €32,590 | €27,799 | -€4,790 | -14.7% |
| Financial debts | 170/4 | €32,590 | €27,799 | -€4,790 | -14.7% |
| Amounts payable within one year | 42/48 | €23,509 | €22,394 | -€1,115 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €3,991 | €4,190 | +€200 | +5.0% |
| Trade debts | 44 | €5,322 | €4,682 | -€640 | -12.0% |
| Suppliers | 440/4 | €5,322 | €4,682 | -€640 | -12.0% |
| Taxes, remuneration and social security | 45 | €12,582 | €13,435 | +€853 | +6.8% |
| Taxes | 450/3 | €3,420 | €7,527 | +€4,107 | +120.1% |
| Remuneration and social security | 454/9 | €9,162 | €5,908 | -€3,255 | -35.5% |
| Other amounts payable | 47/48 | €1,615 | €88 | -€1,527 | -94.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €48,444 | €73,609 | +€25,165 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,571 | €7,834 | +€263 | +3.5% |
| Other operating charges | 640/8 | €1,965 | €1,170 | -€796 | -40.5% |
| Gross operating margin | 9900 | €62,246 | €80,967 | +€18,721 | +30.1% |
| Operating profit (loss) | 9901 | €4,267 | -€1,646 | -€5,912 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €3,682 | €3,129 | -€553 | -15.0% |
| Recurring financial charges | 65 | €3,682 | €3,129 | -€553 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €585 | -€4,765 | -€5,350 | |
| Income taxes | 67/77 | €518 | €131 | -€387 | -74.7% |
| Profit (loss) for the period | 9904 | €67 | -€4,896 | -€4,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €67 | -€4,896 | -€4,963 |
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 12 October 2026 via checked.be.