S&S 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.
S&S Coiffure
Largest movements
- Tangible fixed assets -€11,706
down €11,706 (-93.2%), from €12,556 to €850
- Receivables within one year +€11,146
up €11,146 (+165%), from €6,742 to €17,888
of which Trade receivables: +€9,700
- Cash -€6,921
down €6,921 (-31.8%), from €21,754 to €14,833
mainly Receivables within one year (-€11,146) and Debts after one year (-€7,672)
- Deferred charges and accrued income +€682
new in 2025: €682
- Debts after one year -€7,672
no longer reported in 2025 (was €7,672)
- Tax, wage and social debts +€5,116
up €5,116 (+91.8%), from €5,576 to €10,691
of which Remuneration and social security: +€3,600
- Current portion of long-term debt -€3,606
no longer reported in 2025 (was €3,606)
- Trade debts -€2,301
down €2,301 (-75.3%), from €3,057 to €756
- Profit (loss) carried forward +€1,665
up €1,665 (+7.7%), from €21,531 to €23,196
- Turnover -€212,221
no longer reported in 2025 (was €212,221)
- Purchases and services -€178,114
no longer reported in 2025 (was €178,114)
- Gross operating margin -€22,955
down €22,955 (-67.3%), from €34,107 to €11,152
- Taxes -€5,027
down €5,027 (-62.5%), from €8,041 to €3,014
- Financial charges +€2,223
up €2,223 (+144%), from €1,544 to €3,767
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 | €43,441 | €36,643 | -€6,798 | -15.6% |
| Fixed assets | 21/28 | €12,556 | €850 | -€11,706 | -93.2% |
| Tangible fixed assets | 22/27 | €12,556 | €850 | -€11,706 | -93.2% |
| Furniture and vehicles | 24 | €12,556 | €850 | -€11,706 | -93.2% |
| Current assets | 29/58 | €30,885 | €35,793 | +€4,907 | +15.9% |
| Stocks and contracts in progress | 3 | €2,390 | €2,390 | = | 0.0% |
| Stocks | 30/36 | €2,390 | €2,390 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,742 | €17,888 | +€11,146 | +165% |
| Trade receivables | 40 | - | €9,700 | +€9,700 | |
| Other amounts receivable | 41 | €6,742 | €8,188 | +€1,446 | +21.4% |
| Cash at bank and in hand | 54/58 | €21,754 | €14,833 | -€6,921 | -31.8% |
| Deferred charges and accrued income | 490/1 | - | €682 | +€682 | |
| Total equity and liabilities | 10/49 | €43,441 | €36,643 | -€6,798 | -15.6% |
| Equity | 10/15 | €23,531 | €25,196 | +€1,665 | +7.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,531 | €23,196 | +€1,665 | +7.7% |
| Amounts payable | 17/49 | €19,911 | €11,447 | -€8,464 | -42.5% |
| Amounts payable after more than one year | 17 | €7,672 | - | -€7,672 | |
| Financial debts | 170/4 | €7,672 | - | -€7,672 | |
| Amounts payable within one year | 42/48 | €12,239 | €11,447 | -€792 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €3,606 | - | -€3,606 | |
| Trade debts | 44 | €3,057 | €756 | -€2,301 | -75.3% |
| Suppliers | 440/4 | €3,057 | €756 | -€2,301 | -75.3% |
| Taxes, remuneration and social security | 45 | €5,576 | €10,691 | +€5,116 | +91.8% |
| Taxes | 450/3 | €5,576 | €7,091 | +€1,516 | +27.2% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Turnover | 70 | €212,221 | - | -€212,221 | |
| Goods, raw materials, services and sundry goods | 60/61 | €178,114 | - | -€178,114 | |
| Remuneration, social security and pensions | 62 | - | €569 | +€569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €837 | -€933 | -52.7% |
| Other operating charges | 640/8 | €1,222 | €1,300 | +€78 | +6.4% |
| Gross operating margin | 9900 | €34,107 | €11,152 | -€22,955 | -67.3% |
| Operating profit (loss) | 9901 | €31,115 | €8,447 | -€22,669 | -72.9% |
| Financial charges | 65/66B | €1,544 | €3,767 | +€2,223 | +144% |
| Recurring financial charges | 65 | €1,544 | €3,767 | +€2,223 | +144% |
| Profit (loss) for the period before taxes | 9903 | €29,572 | €4,679 | -€24,892 | -84.2% |
| Income taxes | 67/77 | €8,041 | €3,014 | -€5,027 | -62.5% |
| Profit (loss) for the period | 9904 | €21,531 | €1,665 | -€19,865 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,531 | €1,665 | -€19,865 | -92.3% |
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 18 October 2026 via checked.be.