SMJS - 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.
SMJS - Coiffure
Largest movements
- Tangible fixed assets -€3,409
down €3,409 (-22.4%), from €15,192 to €11,782
of which Other tangible fixed assets: -€2,011
- Cash +€2,011
up €2,011 (+63.2%), from €3,184 to €5,196
mainly Tax, wage and social debts (+€7,927) and Depreciation (+€5,431)
- Deferred charges and accrued income -€1,694
down €1,694 (-77.7%), from €2,180 to €486
- Intangible fixed assets -€1,285
no longer reported in 2025 (was €1,285)
- Financial fixed assets +€1,043
up €1,043 (+23.7%), from €4,408 to €5,451
- Current portion of long-term debt -€8,150
no longer reported in 2025 (was €8,150)
- Tax, wage and social debts +€7,927
up €7,927 (+69.7%), from €11,372 to €19,300
of which Taxes: +€9,377
- Profit (loss) carried forward -€3,766
down €3,766 (-22.7%), from -€16,556 to -€20,322
- Debts after one year +€2,544
up €2,544 (+11211.5%), from €23 to €2,567
- Other debts -€480
no longer reported in 2025 (was €480)
- Gross operating margin +€21,592
up €21,592 (+50.5%), from €42,780 to €64,372
- Staff costs +€14,045
up €14,045 (+34.0%), from €41,364 to €55,409
- Depreciation -€1,198
down €1,198 (-18.1%), from €6,629 to €5,431
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 | €40,933 | €39,076 | -€1,858 | -4.5% |
| Fixed assets | 21/28 | €20,885 | €17,234 | -€3,651 | -17.5% |
| Intangible fixed assets | 21 | €1,285 | - | -€1,285 | |
| Tangible fixed assets | 22/27 | €15,192 | €11,782 | -€3,409 | -22.4% |
| Plant, machinery and equipment | 23 | €1,898 | €48 | -€1,850 | -97.5% |
| Furniture and vehicles | 24 | €278 | €730 | +€451 | +162.1% |
| Other tangible fixed assets | 26 | €13,016 | €11,004 | -€2,011 | -15.5% |
| Financial fixed assets | 28 | €4,408 | €5,451 | +€1,043 | +23.7% |
| Current assets | 29/58 | €20,048 | €21,842 | +€1,794 | +8.9% |
| Stocks and contracts in progress | 3 | €14,466 | €14,923 | +€457 | +3.2% |
| Stocks | 30/36 | €14,466 | €14,923 | +€457 | +3.2% |
| Amounts receivable within one year | 40/41 | €218 | €1,237 | +€1,019 | +467.3% |
| Trade receivables | 40 | €218 | €1,237 | +€1,019 | +467.3% |
| Cash at bank and in hand | 54/58 | €3,184 | €5,196 | +€2,011 | +63.2% |
| Deferred charges and accrued income | 490/1 | €2,180 | €486 | -€1,694 | -77.7% |
| Total equity and liabilities | 10/49 | €40,933 | €39,076 | -€1,858 | -4.5% |
| Equity | 10/15 | -€6,056 | -€9,822 | -€3,766 | -62.2% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,556 | -€20,322 | -€3,766 | -22.7% |
| Amounts payable | 17/49 | €46,989 | €48,898 | +€1,909 | +4.1% |
| Amounts payable after more than one year | 17 | €23 | €2,567 | +€2,544 | +11211.5% |
| Other amounts payable | 178/9 | €23 | €2,567 | +€2,544 | +11211.5% |
| Amounts payable within one year | 42/48 | €46,967 | €46,331 | -€635 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,150 | - | -€8,150 | |
| Trade debts | 44 | €26,964 | €27,032 | +€68 | +0.3% |
| Suppliers | 440/4 | €26,964 | €27,032 | +€68 | +0.3% |
| Taxes, remuneration and social security | 45 | €11,372 | €19,300 | +€7,927 | +69.7% |
| Taxes | 450/3 | €4,285 | €13,662 | +€9,377 | +218.9% |
| Remuneration and social security | 454/9 | €7,087 | €5,638 | -€1,450 | -20.5% |
| Other amounts payable | 47/48 | €480 | - | -€480 | |
| Remuneration, social security and pensions | 62 | €41,364 | €55,409 | +€14,045 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €5,431 | -€1,198 | -18.1% |
| Other operating charges | 640/8 | €1,595 | €1,522 | -€73 | -4.6% |
| Non-recurring operating charges | 66A | - | €2,978 | +€2,978 | |
| Gross operating margin | 9900 | €42,780 | €64,372 | +€21,592 | +50.5% |
| Operating profit (loss) | 9901 | -€6,808 | -€969 | +€5,839 | +85.8% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,192 | €2,797 | +€606 | +27.6% |
| Recurring financial charges | 65 | €2,192 | €2,797 | +€606 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,996 | -€3,766 | +€5,230 | +58.1% |
| Profit (loss) for the period | 9904 | -€8,996 | -€3,766 | +€5,230 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,996 | -€3,766 | +€5,230 | +58.1% |
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.