Société Diffusion 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.
Société Diffusion Coiffure
Largest movements
- Cash +€2,398
new in 2025: €2,398
mainly Net result for the year (+€35,092) and Tax, wage and social debts (+€25,855)
- Accrued charges and deferred income -€58,549
no longer reported in 2025 (was €58,549)
- Profit (loss) carried forward +€35,092
up €35,092 (+17.7%), from -€198,366 to -€163,274
- Tax, wage and social debts +€25,855
up €25,855 (+46.3%), from €55,804 to €81,659
of which Taxes: +€33,027
- Turnover -€241,462
no longer reported in 2025 (was €241,462)
- Purchases and services -€97,621
no longer reported in 2025 (was €97,621)
- Gross operating margin +€24,930
up €24,930 (+17.3%), from €143,840 to €168,770
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 | €5,972 | €8,370 | +€2,398 | +40.2% |
| Fixed assets | 21/28 | €5,972 | €5,972 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,972 | €5,972 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,188 | €2,188 | = | 0.0% |
| Furniture and vehicles | 24 | €3,784 | €3,784 | = | 0.0% |
| Current assets | 29/58 | - | €2,398 | +€2,398 | |
| Cash at bank and in hand | 54/58 | - | €2,398 | +€2,398 | |
| Total equity and liabilities | 10/49 | €5,972 | €8,370 | +€2,398 | +40.2% |
| Equity | 10/15 | -€108,381 | -€73,289 | +€35,092 | +32.4% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €8,180 | €8,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,180 | €8,180 | = | 0.0% |
| Legal reserve | 130 | €8,180 | €8,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,366 | -€163,274 | +€35,092 | +17.7% |
| Amounts payable | 17/49 | €114,353 | €81,659 | -€32,694 | -28.6% |
| Amounts payable within one year | 42/48 | €55,804 | €81,659 | +€25,855 | +46.3% |
| Taxes, remuneration and social security | 45 | €55,804 | €81,659 | +€25,855 | +46.3% |
| Taxes | 450/3 | €33,432 | €66,459 | +€33,027 | +98.8% |
| Remuneration and social security | 454/9 | €22,372 | €15,200 | -€7,172 | -32.1% |
| Accrued charges and deferred income | 492/3 | €58,549 | - | -€58,549 | |
| Turnover | 70 | €241,462 | - | -€241,462 | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,621 | - | -€97,621 | |
| Remuneration, social security and pensions | 62 | €131,942 | €133,200 | +€1,258 | +1.0% |
| Other operating charges | 640/8 | €1,451 | - | -€1,451 | |
| Non-recurring operating charges | 66A | €2,000 | - | -€2,000 | |
| Gross operating margin | 9900 | €143,840 | €168,770 | +€24,930 | +17.3% |
| Operating profit (loss) | 9901 | €8,448 | €35,570 | +€27,122 | +321% |
| Financial charges | 65/66B | - | €478 | +€478 | |
| Recurring financial charges | 65 | - | €478 | +€478 | |
| Profit (loss) for the period before taxes | 9903 | €8,448 | €35,092 | +€26,644 | +315% |
| Profit (loss) for the period | 9904 | €8,448 | €35,092 | +€26,644 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €8,448 | €35,092 | +€26,644 | +315% |
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.