PROFIL 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.
PROFIL COIFFURE
Largest movements
- Tangible fixed assets -€4,219
down €4,219 (-21.2%), from €19,907 to €15,688
of which Plant, machinery and equipment: -€3,510
- Cash +€1,690
up €1,690 (+43.7%), from €3,867 to €5,557
mainly Depreciation (+€4,459) and Net result for the year (+€1,811)
- Deferred charges and accrued income -€667
down €667 (-77.4%), from €861 to €194
- Current portion of long-term debt -€5,230
no longer reported in 2025 (was €5,230)
- Profit (loss) carried forward +€1,811
up €1,811 (+9.3%), from -€19,508 to -€17,697
- Tax, wage and social debts +€983
up €983 (+4.7%), from €21,024 to €22,008
of which Remuneration and social security: +€1,660
- Gross operating margin -€11,908
down €11,908 (-9.8%), from €121,289 to €109,381
- Staff costs -€1,786
down €1,786 (-1.7%), from €103,121 to €101,335
- Financial charges +€1,529
up €1,529 (+139%), from €1,100 to €2,629
- Depreciation -€1,225
down €1,225 (-21.6%), from €5,684 to €4,459
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 | €46,365 | €43,950 | -€2,416 | -5.2% |
| Fixed assets | 21/28 | €19,957 | €15,738 | -€4,219 | -21.1% |
| Tangible fixed assets | 22/27 | €19,907 | €15,688 | -€4,219 | -21.2% |
| Plant, machinery and equipment | 23 | €18,457 | €14,946 | -€3,510 | -19.0% |
| Furniture and vehicles | 24 | €1,451 | €742 | -€709 | -48.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,409 | €28,212 | +€1,803 | +6.8% |
| Stocks and contracts in progress | 3 | €1,651 | €2,013 | +€362 | +22.0% |
| Stocks | 30/36 | €1,651 | €2,013 | +€362 | +22.0% |
| Amounts receivable within one year | 40/41 | €20,030 | €20,448 | +€418 | +2.1% |
| Trade receivables | 40 | €654 | - | -€654 | |
| Other amounts receivable | 41 | €19,376 | €20,448 | +€1,072 | +5.5% |
| Cash at bank and in hand | 54/58 | €3,867 | €5,557 | +€1,690 | +43.7% |
| Deferred charges and accrued income | 490/1 | €861 | €194 | -€667 | -77.4% |
| Total equity and liabilities | 10/49 | €46,365 | €43,950 | -€2,416 | -5.2% |
| Equity | 10/15 | €14,492 | €16,303 | +€1,811 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,508 | -€17,697 | +€1,811 | +9.3% |
| Amounts payable | 17/49 | €31,874 | €27,647 | -€4,227 | -13.3% |
| Amounts payable within one year | 42/48 | €31,874 | €27,647 | -€4,227 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | - | -€5,230 | |
| Trade debts | 44 | €5,619 | €5,639 | +€20 | +0.4% |
| Suppliers | 440/4 | €5,619 | €5,639 | +€20 | +0.4% |
| Taxes, remuneration and social security | 45 | €21,024 | €22,008 | +€983 | +4.7% |
| Taxes | 450/3 | €8,733 | €8,056 | -€677 | -7.8% |
| Remuneration and social security | 454/9 | €12,291 | €13,951 | +€1,660 | +13.5% |
| Remuneration, social security and pensions | 62 | €103,121 | €101,335 | -€1,786 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,684 | €4,459 | -€1,225 | -21.6% |
| Other operating charges | 640/8 | €553 | €220 | -€333 | -60.3% |
| Gross operating margin | 9900 | €121,289 | €109,381 | -€11,908 | -9.8% |
| Operating profit (loss) | 9901 | €11,932 | €3,368 | -€8,564 | -71.8% |
| Financial income | 75/76B | €1,469 | €1,072 | -€397 | -27.0% |
| Recurring financial income | 75 | €1,469 | €1,072 | -€397 | -27.0% |
| Financial charges | 65/66B | €1,100 | €2,629 | +€1,529 | +139% |
| Recurring financial charges | 65 | €1,100 | €2,629 | +€1,529 | +139% |
| Profit (loss) for the period before taxes | 9903 | €12,301 | €1,811 | -€10,489 | -85.3% |
| Profit (loss) for the period | 9904 | €12,301 | €1,811 | -€10,489 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,301 | €1,811 | -€10,489 | -85.3% |
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 16 October 2026 via checked.be.