RC 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.
RC COIFFURE
Largest movements
- Cash +€17,302
up €17,302 (+330%), from €5,250 to €22,552
mainly Other debts (+€15,816) and Net result for the year (+€14,425)
- Tangible fixed assets -€5,561
down €5,561 (-4.0%), from €140,515 to €134,953
of which Land and buildings: -€3,921
- Other debts +€15,816
up €15,816 (+48.1%), from €32,914 to €48,730
- Reserves -€8,220
no longer reported in 2025 (was €8,220)
- Tax, wage and social debts +€6,266
up €6,266 (+520%), from €1,206 to €7,472
of which Taxes: +€5,757
- Debts after one year -€6,067
down €6,067 (-6.6%), from €91,913 to €85,846
- Trade debts +€1,716
up €1,716 (+901%), from €190 to €1,906
- Gross operating margin +€14,860
up €14,860 (+68.2%), from €21,784 to €36,644
- Taxes +€4,913
up €4,913 (+604%), from €813 to €5,727
- Depreciation +€1,831
up €1,831 (+26.1%), from €7,024 to €8,854
- Staff costs +€1,531
new in 2025: €1,531
- Other operating charges +€875
up €875 (+299%), from €292 to €1,167
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 | €152,814 | €162,626 | +€9,811 | +6.4% |
| Formation expenses | 20 | €3,156 | €2,416 | -€740 | -23.5% |
| Fixed assets | 21/28 | €140,515 | €134,953 | -€5,561 | -4.0% |
| Tangible fixed assets | 22/27 | €140,515 | €134,953 | -€5,561 | -4.0% |
| Land and buildings | 22 | €121,276 | €117,355 | -€3,921 | -3.2% |
| Plant, machinery and equipment | 23 | €16,920 | €15,584 | -€1,336 | -7.9% |
| Furniture and vehicles | 24 | €2,319 | €2,014 | -€305 | -13.1% |
| Current assets | 29/58 | €9,143 | €25,256 | +€16,113 | +176% |
| Stocks and contracts in progress | 3 | €2,291 | €2,326 | +€35 | +1.5% |
| Stocks | 30/36 | €2,291 | €2,326 | +€35 | +1.5% |
| Amounts receivable within one year | 40/41 | €1,442 | - | -€1,442 | |
| Other amounts receivable | 41 | €1,442 | - | -€1,442 | |
| Cash at bank and in hand | 54/58 | €5,250 | €22,552 | +€17,302 | +330% |
| Deferred charges and accrued income | 490/1 | €160 | €377 | +€217 | +136% |
| Total equity and liabilities | 10/49 | €152,814 | €162,626 | +€9,811 | +6.4% |
| Equity | 10/15 | €20,220 | €12,000 | -€8,220 | -40.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €8,220 | - | -€8,220 | |
| Distributable reserves | 133 | €8,220 | - | -€8,220 | |
| Amounts payable | 17/49 | €132,595 | €150,626 | +€18,031 | +13.6% |
| Amounts payable after more than one year | 17 | €91,913 | €85,846 | -€6,067 | -6.6% |
| Financial debts | 170/4 | €91,913 | €85,846 | -€6,067 | -6.6% |
| Amounts payable within one year | 42/48 | €40,077 | €64,175 | +€24,098 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €5,767 | €6,067 | +€300 | +5.2% |
| Trade debts | 44 | €190 | €1,906 | +€1,716 | +901% |
| Suppliers | 440/4 | €190 | €1,906 | +€1,716 | +901% |
| Taxes, remuneration and social security | 45 | €1,206 | €7,472 | +€6,266 | +520% |
| Taxes | 450/3 | €1,206 | €6,963 | +€5,757 | +477% |
| Remuneration and social security | 454/9 | - | €509 | +€509 | |
| Other amounts payable | 47/48 | €32,914 | €48,730 | +€15,816 | +48.1% |
| Accrued charges and deferred income | 492/3 | €605 | €605 | -€0 | -0.1% |
| Remuneration, social security and pensions | 62 | - | €1,531 | +€1,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,024 | €8,854 | +€1,831 | +26.1% |
| Other operating charges | 640/8 | €292 | €1,167 | +€875 | +299% |
| Gross operating margin | 9900 | €21,784 | €36,644 | +€14,860 | +68.2% |
| Operating profit (loss) | 9901 | €14,468 | €25,091 | +€10,623 | +73.4% |
| Financial income | 75/76B | €19 | €14 | -€4 | -23.5% |
| Recurring financial income | 75 | €19 | €14 | -€4 | -23.5% |
| Financial charges | 65/66B | €5,454 | €4,953 | -€501 | -9.2% |
| Recurring financial charges | 65 | €5,454 | €4,953 | -€501 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €9,033 | €20,152 | +€11,119 | +123% |
| Income taxes | 67/77 | €813 | €5,727 | +€4,913 | +604% |
| Profit (loss) for the period | 9904 | €8,220 | €14,425 | +€6,206 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | €14,425 | +€6,206 | +75.5% |
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 18 October 2026 via checked.be.