SP BRÉSIL COIFF: 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.
SP BRÉSIL COIFF
Largest movements
- Cash +€1,094
up €1,094 (+116%), from €939 to €2,033
mainly Other debts (+€5,573) and Depreciation (+€1,442)
- Tangible fixed assets -€899
down €899 (-9.5%), from €9,481 to €8,582
- Intangible fixed assets -€543
down €543 (-25.0%), from €2,170 to €1,628
- Other debts +€5,573
up €5,573 (+199%), from €2,807 to €8,380
- Trade debts -€3,814
down €3,814 (-92.0%), from €4,143 to €330
- Profit (loss) carried forward -€3,568
down €3,568 (-41.3%), from -€8,632 to -€12,200
- Tax, wage and social debts +€1,418
up €1,418 (+60.1%), from €2,360 to €3,779
of which Taxes: +€920
- Gross operating margin -€17,335
down €17,335 (-85.3%), from €20,325 to €2,990
- Other operating charges -€740
down €740 (-32.5%), from €2,277 to €1,537
- Financial charges -€340
down €340 (-72.5%), from €469 to €129
- Staff costs -€227
down €227 (-7.2%), from €3,163 to €2,936
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 | €19,279 | €18,888 | -€390 | -2.0% |
| Fixed assets | 21/28 | €12,057 | €10,616 | -€1,442 | -12.0% |
| Intangible fixed assets | 21 | €2,170 | €1,628 | -€543 | -25.0% |
| Tangible fixed assets | 22/27 | €9,481 | €8,582 | -€899 | -9.5% |
| Plant, machinery and equipment | 23 | €9,481 | €8,582 | -€899 | -9.5% |
| Financial fixed assets | 28 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €7,221 | €8,273 | +€1,051 | +14.6% |
| Stocks and contracts in progress | 3 | €6,282 | €6,240 | -€43 | -0.7% |
| Stocks | 30/36 | €6,282 | €6,240 | -€43 | -0.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €939 | €2,033 | +€1,094 | +116% |
| Total equity and liabilities | 10/49 | €19,279 | €18,888 | -€390 | -2.0% |
| Equity | 10/15 | €9,968 | €6,400 | -€3,568 | -35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,632 | -€12,200 | -€3,568 | -41.3% |
| Amounts payable | 17/49 | €9,311 | €12,488 | +€3,177 | +34.1% |
| Amounts payable within one year | 42/48 | €9,311 | €12,488 | +€3,177 | +34.1% |
| Trade debts | 44 | €4,143 | €330 | -€3,814 | -92.0% |
| Suppliers | 440/4 | €4,143 | €330 | -€3,814 | -92.0% |
| Taxes, remuneration and social security | 45 | €2,360 | €3,779 | +€1,418 | +60.1% |
| Taxes | 450/3 | €2,097 | €3,016 | +€920 | +43.9% |
| Remuneration and social security | 454/9 | €264 | €762 | +€499 | +189% |
| Other amounts payable | 47/48 | €2,807 | €8,380 | +€5,573 | +199% |
| Non-recurring operating income | 76A | €1,834 | - | -€1,834 | |
| Remuneration, social security and pensions | 62 | €3,163 | €2,936 | -€227 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,442 | €1,442 | = | 0.0% |
| Other operating charges | 640/8 | €2,277 | €1,537 | -€740 | -32.5% |
| Non-recurring operating charges | 66A | €941 | €514 | -€427 | -45.4% |
| Gross operating margin | 9900 | €20,325 | €2,990 | -€17,335 | -85.3% |
| Operating profit (loss) | 9901 | €12,503 | -€3,439 | -€15,942 | |
| Financial charges | 65/66B | €469 | €129 | -€340 | -72.5% |
| Recurring financial charges | 65 | €469 | €129 | -€340 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €12,034 | -€3,568 | -€15,602 | |
| Profit (loss) for the period | 9904 | €12,034 | -€3,568 | -€15,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,034 | -€3,568 | -€15,602 |
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 31 October 2026 via checked.be.