STYLING 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.
STYLING COIFFURE
Largest movements
- Cash +€6,394
up €6,394 (+7.4%), from €85,989 to €92,383
mainly Net result for the year (+€4,137) and Depreciation (+€2,834)
- Tangible fixed assets -€2,834
down €2,834 (-14.1%), from €20,127 to €17,293
of which Land and buildings: -€2,834
- Reserves +€4,136
up €4,136 (+5.4%), from €76,951 to €81,088
of which Distributable reserves: +€4,136
- Other debts -€1,913
down €1,913 (-24.3%), from €7,879 to €5,966
- Tax, wage and social debts +€1,505
up €1,505 (+73.4%), from €2,048 to €3,553
of which Taxes: +€1,505
- Gross operating margin +€1,587
up €1,587 (+17.4%), from €9,121 to €10,709
- Taxes +€376
up €376 (+27.2%), from €1,383 to €1,759
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 | €106,799 | €110,366 | +€3,567 | +3.3% |
| Fixed assets | 21/28 | €20,127 | €17,293 | -€2,834 | -14.1% |
| Tangible fixed assets | 22/27 | €20,127 | €17,293 | -€2,834 | -14.1% |
| Land and buildings | 22 | €20,127 | €17,293 | -€2,834 | -14.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €86,672 | €93,073 | +€6,401 | +7.4% |
| Stocks and contracts in progress | 3 | €598 | €603 | +€5 | +0.8% |
| Stocks | 30/36 | €598 | €603 | +€5 | +0.8% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €85,989 | €92,383 | +€6,394 | +7.4% |
| Deferred charges and accrued income | 490/1 | €85 | €88 | +€3 | +3.4% |
| Total equity and liabilities | 10/49 | €106,799 | €110,366 | +€3,567 | +3.3% |
| Equity | 10/15 | €95,671 | €99,808 | +€4,137 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,951 | €81,088 | +€4,136 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,091 | €79,228 | +€4,136 | +5.5% |
| Profit (loss) carried forward | 14 | €120 | €120 | +€0 | +0.2% |
| Amounts payable | 17/49 | €11,128 | €10,559 | -€570 | -5.1% |
| Amounts payable within one year | 42/48 | €10,271 | €10,559 | +€287 | +2.8% |
| Trade debts | 44 | €344 | €1,040 | +€696 | +202% |
| Suppliers | 440/4 | €344 | €1,040 | +€696 | +202% |
| Taxes, remuneration and social security | 45 | €2,048 | €3,553 | +€1,505 | +73.4% |
| Taxes | 450/3 | €2,048 | €3,553 | +€1,505 | +73.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €7,879 | €5,966 | -€1,913 | -24.3% |
| Accrued charges and deferred income | 492/3 | €857 | €0 | -€857 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,834 | €2,834 | = | 0.0% |
| Other operating charges | 640/8 | €1,815 | €1,875 | +€60 | +3.3% |
| Gross operating margin | 9900 | €9,121 | €10,709 | +€1,587 | +17.4% |
| Operating profit (loss) | 9901 | €4,472 | €6,000 | +€1,528 | +34.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -63.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -63.2% |
| Financial charges | 65/66B | €133 | €104 | -€29 | -21.9% |
| Recurring financial charges | 65 | €133 | €104 | -€29 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €4,339 | €5,896 | +€1,557 | +35.9% |
| Income taxes | 67/77 | €1,383 | €1,759 | +€376 | +27.2% |
| Profit (loss) for the period | 9904 | €2,956 | €4,137 | +€1,181 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,956 | €4,137 | +€1,181 | +39.9% |
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 20 October 2026 via checked.be.