SONIA ESPACE 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.
SONIA ESPACE COIFFURE
Largest movements
- Tangible fixed assets -€16,504
down €16,504 (-20.9%), from €79,016 to €62,512
of which Furniture and vehicles: -€12,524
- Cash -€3,092
down €3,092 (-38.3%), from €8,082 to €4,990
mainly Net result for the year (-€9,605) and Current portion of long-term debt (-€4,289)
- Profit (loss) carried forward -€9,605
down €9,605 (-210%), from -€4,569 to -€14,174
- Current portion of long-term debt -€4,289
no longer reported in 2025 (was €4,289)
- Other debts -€4,249
down €4,249 (-57.1%), from €7,439 to €3,190
- Trade debts +€2,481
up €2,481 (+2,001%), from €124 to €2,605
- Tax, wage and social debts -€2,198
down €2,198 (-15.0%), from €14,673 to €12,475
of which Remuneration and social security: -€2,101
- Turnover -€25,158
down €25,158 (-17.2%), from €146,119 to €120,961
- Gross operating margin -€23,681
down €23,681 (-24.4%), from €96,988 to €73,307
- Staff costs -€5,357
down €5,357 (-7.7%), from €69,847 to €64,490
- Purchases and services -€1,477
down €1,477 (-3.0%), from €49,131 to €47,654
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 | €102,407 | €84,547 | -€17,860 | -17.4% |
| Fixed assets | 21/28 | €79,016 | €62,512 | -€16,504 | -20.9% |
| Tangible fixed assets | 22/27 | €79,016 | €62,512 | -€16,504 | -20.9% |
| Plant, machinery and equipment | 23 | €19,441 | €15,461 | -€3,980 | -20.5% |
| Furniture and vehicles | 24 | €59,575 | €47,051 | -€12,524 | -21.0% |
| Current assets | 29/58 | €23,391 | €22,035 | -€1,356 | -5.8% |
| Stocks and contracts in progress | 3 | €500 | €750 | +€250 | +50.0% |
| Stocks | 30/36 | €500 | €750 | +€250 | +50.0% |
| Amounts receivable within one year | 40/41 | €3,067 | €4,079 | +€1,012 | +33.0% |
| Trade receivables | 40 | €588 | €1,600 | +€1,012 | +172% |
| Other amounts receivable | 41 | €2,479 | €2,479 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,082 | €4,990 | -€3,092 | -38.3% |
| Deferred charges and accrued income | 490/1 | €11,742 | €12,216 | +€474 | +4.0% |
| Total equity and liabilities | 10/49 | €102,407 | €84,547 | -€17,860 | -17.4% |
| Equity | 10/15 | €15,882 | €6,277 | -€9,605 | -60.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,569 | -€14,174 | -€9,605 | -210% |
| Amounts payable | 17/49 | €86,525 | €78,270 | -€8,255 | -9.5% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,525 | €18,270 | -€8,255 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €4,289 | - | -€4,289 | |
| Trade debts | 44 | €124 | €2,605 | +€2,481 | +2,001% |
| Suppliers | 440/4 | €124 | €2,605 | +€2,481 | +2,001% |
| Taxes, remuneration and social security | 45 | €14,673 | €12,475 | -€2,198 | -15.0% |
| Taxes | 450/3 | €8,527 | €8,430 | -€97 | -1.1% |
| Remuneration and social security | 454/9 | €6,146 | €4,045 | -€2,101 | -34.2% |
| Other amounts payable | 47/48 | €7,439 | €3,190 | -€4,249 | -57.1% |
| Turnover | 70 | €146,119 | €120,961 | -€25,158 | -17.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,131 | €47,654 | -€1,477 | -3.0% |
| Remuneration, social security and pensions | 62 | €69,847 | €64,490 | -€5,357 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,498 | €16,504 | +€6 | 0.0% |
| Other operating charges | 640/8 | €1,413 | €1,210 | -€203 | -14.4% |
| Gross operating margin | 9900 | €96,988 | €73,307 | -€23,681 | -24.4% |
| Operating profit (loss) | 9901 | €9,230 | -€8,897 | -€18,127 | |
| Financial charges | 65/66B | €438 | €149 | -€289 | -66.0% |
| Recurring financial charges | 65 | €438 | €149 | -€289 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €8,792 | -€9,046 | -€17,838 | |
| Income taxes | 67/77 | €182 | €559 | +€377 | +207% |
| Profit (loss) for the period | 9904 | €8,610 | -€9,605 | -€18,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,610 | -€9,605 | -€18,215 |
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 29 October 2026 via checked.be.