SUP'PER COIFFE: what changed
SUP'PER COIFFE
Largest movements
- Tangible fixed assets +€24,568
up €24,568 (+302%), from €8,134 to €32,702
- Cash -€854
down €854 (-17.2%), from €4,962 to €4,108
mainly Investment in fixed assets (net) (-€30,848) and Current portion of long-term debt (-€2,183)
- Other debts +€20,575
up €20,575 (+91.8%), from €22,404 to €42,979
- Profit (loss) carried forward +€3,776
up €3,776 (+4.4%), from -€86,402 to -€82,626
- Current portion of long-term debt -€2,183
down €2,183 (-21.6%), from €10,111 to €7,928
- Debts after one year +€701
up €701 (+2.8%), from €25,311 to €26,012
- Turnover +€5,779
up €5,779 (+12.5%), from €46,082 to €51,861
- Purchases and services +€2,993
up €2,993 (+8.4%), from €35,842 to €38,835
- Gross operating margin +€2,786
up €2,786 (+27.2%), from €10,240 to €13,026
- Financial charges +€846
up €846 (+80.6%), from €1,049 to €1,895
- Depreciation +€832
up €832 (+15.3%), from €5,448 to €6,280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,500 | €41,647 | +€23,147 | +125% |
| Fixed assets | 21/28 | €9,709 | €34,277 | +€24,568 | +253% |
| Tangible fixed assets | 22/27 | €8,134 | €32,702 | +€24,568 | +302% |
| Furniture and vehicles | 24 | €8,134 | €32,702 | +€24,568 | +302% |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €8,791 | €7,370 | -€1,421 | -16.2% |
| Stocks and contracts in progress | 3 | €2,815 | €2,514 | -€301 | -10.7% |
| Stocks | 30/36 | €2,815 | €2,514 | -€301 | -10.7% |
| Amounts receivable within one year | 40/41 | €151 | - | -€151 | |
| Trade receivables | 40 | €151 | - | -€151 | |
| Cash at bank and in hand | 54/58 | €4,962 | €4,108 | -€854 | -17.2% |
| Deferred charges and accrued income | 490/1 | €863 | €748 | -€115 | -13.3% |
| Total equity and liabilities | 10/49 | €18,500 | €41,647 | +€23,147 | +125% |
| Equity | 10/15 | -€43,802 | -€40,026 | +€3,776 | +8.6% |
| Contributions | 10/11 | €42,600 | €42,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,402 | -€82,626 | +€3,776 | +4.4% |
| Amounts payable | 17/49 | €62,302 | €81,673 | +€19,371 | +31.1% |
| Amounts payable after more than one year | 17 | €25,311 | €26,012 | +€701 | +2.8% |
| Financial debts | 170/4 | €25,311 | €26,012 | +€701 | +2.8% |
| Amounts payable within one year | 42/48 | €36,991 | €55,661 | +€18,670 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €10,111 | €7,928 | -€2,183 | -21.6% |
| Trade debts | 44 | €3,525 | €3,664 | +€139 | +3.9% |
| Suppliers | 440/4 | €3,525 | €3,664 | +€139 | +3.9% |
| Taxes, remuneration and social security | 45 | €951 | €1,090 | +€139 | +14.6% |
| Taxes | 450/3 | €951 | €1,090 | +€139 | +14.6% |
| Other amounts payable | 47/48 | €22,404 | €42,979 | +€20,575 | +91.8% |
| Turnover | 70 | €46,082 | €51,861 | +€5,779 | +12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,842 | €38,835 | +€2,993 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,448 | €6,280 | +€832 | +15.3% |
| Other operating charges | 640/8 | €840 | €930 | +€90 | +10.7% |
| Gross operating margin | 9900 | €10,240 | €13,026 | +€2,786 | +27.2% |
| Operating profit (loss) | 9901 | €3,952 | €5,816 | +€1,864 | +47.2% |
| Financial charges | 65/66B | €1,049 | €1,895 | +€846 | +80.6% |
| Recurring financial charges | 65 | €1,049 | €1,895 | +€846 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | €2,903 | €3,921 | +€1,018 | +35.1% |
| Income taxes | 67/77 | €140 | €145 | +€5 | +3.6% |
| Profit (loss) for the period | 9904 | €2,763 | €3,776 | +€1,013 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,763 | €3,776 | +€1,013 | +36.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.