SPECIAL 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.
SPECIAL COIFFURE
Largest movements
- Cash -€990
down €990 (-57.5%), from €1,723 to €733
mainly Other debts (-€2,564) and Tax, wage and social debts (-€1,299)
- Receivables within one year +€533
new in 2025: €533
- Profit (loss) carried forward +€3,060
up €3,060, from -€2,951 to €109
- Other debts -€2,564
down €2,564 (-75.6%), from €3,391 to €827
- Tax, wage and social debts -€1,299
no longer reported in 2025 (was €1,299)
- Trade debts +€371
up €371 (+42.4%), from €874 to €1,245
- Staff costs -€4,543
no longer reported in 2025 (was €4,543)
- Gross operating margin -€2,071
down €2,071 (-27.4%), from €7,561 to €5,489
- Other operating charges +€396
up €396 (+21.6%), from €1,830 to €2,226
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 | €2,714 | €2,282 | -€432 | -15.9% |
| Current assets | 29/58 | €2,714 | €2,282 | -€432 | -15.9% |
| Stocks and contracts in progress | 3 | €991 | €1,016 | +€25 | +2.6% |
| Stocks | 30/36 | €991 | €1,016 | +€25 | +2.6% |
| Amounts receivable within one year | 40/41 | - | €533 | +€533 | |
| Other amounts receivable | 41 | - | €533 | +€533 | |
| Cash at bank and in hand | 54/58 | €1,723 | €733 | -€990 | -57.5% |
| Total equity and liabilities | 10/49 | €2,714 | €2,282 | -€432 | -15.9% |
| Equity | 10/15 | -€2,851 | €209 | +€3,060 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,951 | €109 | +€3,060 | |
| Amounts payable | 17/49 | €5,565 | €2,073 | -€3,492 | -62.8% |
| Amounts payable within one year | 42/48 | €5,565 | €2,073 | -€3,492 | -62.8% |
| Trade debts | 44 | €874 | €1,245 | +€371 | +42.4% |
| Suppliers | 440/4 | €874 | €1,245 | +€371 | +42.4% |
| Taxes, remuneration and social security | 45 | €1,299 | - | -€1,299 | |
| Taxes | 450/3 | €1,299 | - | -€1,299 | |
| Other amounts payable | 47/48 | €3,391 | €827 | -€2,564 | -75.6% |
| Remuneration, social security and pensions | 62 | €4,543 | - | -€4,543 | |
| Other operating charges | 640/8 | €1,830 | €2,226 | +€396 | +21.6% |
| Gross operating margin | 9900 | €7,561 | €5,489 | -€2,071 | -27.4% |
| Operating profit (loss) | 9901 | €1,187 | €3,263 | +€2,076 | +175% |
| Financial charges | 65/66B | €205 | €203 | -€2 | -0.9% |
| Recurring financial charges | 65 | €205 | €203 | -€2 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €983 | €3,060 | +€2,078 | +211% |
| Profit (loss) for the period | 9904 | €983 | €3,060 | +€2,078 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €983 | €3,060 | +€2,078 | +211% |
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 27 October 2026 via checked.be.