THONET 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.
THONET COIFFURE
Largest movements
- Financial fixed assets -€4,716
down €4,716 (-38.1%), from €12,370 to €7,654
- Cash -€2,152
down €2,152 (-19.2%), from €11,232 to €9,080
mainly Net result for the year (-€3,262) and Trade debts (-€3,119)
- Tangible fixed assets -€2,126
down €2,126 (-18.0%), from €11,805 to €9,679
of which Furniture and vehicles: -€1,442
- Stocks and contracts +€1,398
up €1,398 (+10.7%), from €13,019 to €14,417
- Current investments +€880
up €880 (+7.2%), from €12,141 to €13,021
- Profit (loss) carried forward -€3,262
down €3,262 (-71.6%), from €4,558 to €1,296
- Trade debts -€3,119
down €3,119 (-32.3%), from €9,661 to €6,541
- Debts after one year -€2,091
down €2,091 (-85.5%), from €2,444 to €353
- Tax, wage and social debts +€1,255
up €1,255 (+9.6%), from €13,007 to €14,262
of which Taxes: +€1,056
- Gross operating margin +€13,722
up €13,722 (+18.5%), from €74,086 to €87,808
- Staff costs +€1,616
up €1,616 (+2.0%), from €81,278 to €82,894
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 | €65,171 | €57,791 | -€7,380 | -11.3% |
| Fixed assets | 21/28 | €24,174 | €17,333 | -€6,842 | -28.3% |
| Tangible fixed assets | 22/27 | €11,805 | €9,679 | -€2,126 | -18.0% |
| Plant, machinery and equipment | 23 | €3,815 | €4,240 | +€424 | +11.1% |
| Furniture and vehicles | 24 | €4,995 | €3,553 | -€1,442 | -28.9% |
| Other tangible fixed assets | 26 | €2,994 | €1,886 | -€1,108 | -37.0% |
| Financial fixed assets | 28 | €12,370 | €7,654 | -€4,716 | -38.1% |
| Current assets | 29/58 | €40,997 | €40,459 | -€538 | -1.3% |
| Stocks and contracts in progress | 3 | €13,019 | €14,417 | +€1,398 | +10.7% |
| Stocks | 30/36 | €13,019 | €14,417 | +€1,398 | +10.7% |
| Amounts receivable within one year | 40/41 | €2,866 | €3,020 | +€154 | +5.4% |
| Trade receivables | 40 | €336 | €531 | +€195 | +58.2% |
| Other amounts receivable | 41 | €2,530 | €2,489 | -€41 | -1.6% |
| Current investments | 50/53 | €12,141 | €13,021 | +€880 | +7.2% |
| Cash at bank and in hand | 54/58 | €11,232 | €9,080 | -€2,152 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,739 | €921 | -€818 | -47.0% |
| Total equity and liabilities | 10/49 | €65,171 | €57,791 | -€7,380 | -11.3% |
| Equity | 10/15 | €36,909 | €33,647 | -€3,262 | -8.8% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €12,851 | €12,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,851 | €2,851 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,851 | €2,851 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,558 | €1,296 | -€3,262 | -71.6% |
| Amounts payable | 17/49 | €28,263 | €24,144 | -€4,118 | -14.6% |
| Amounts payable after more than one year | 17 | €2,444 | €353 | -€2,091 | -85.5% |
| Financial debts | 170/4 | €2,444 | €353 | -€2,091 | -85.5% |
| Amounts payable within one year | 42/48 | €25,818 | €23,767 | -€2,051 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €2,040 | €2,091 | +€51 | +2.5% |
| Trade debts | 44 | €9,661 | €6,541 | -€3,119 | -32.3% |
| Suppliers | 440/4 | €9,661 | €6,541 | -€3,119 | -32.3% |
| Taxes, remuneration and social security | 45 | €13,007 | €14,262 | +€1,255 | +9.6% |
| Taxes | 450/3 | €6,480 | €7,536 | +€1,056 | +16.3% |
| Remuneration and social security | 454/9 | €6,527 | €6,726 | +€198 | +3.0% |
| Other amounts payable | 47/48 | €1,110 | €873 | -€238 | -21.4% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | €81,278 | €82,894 | +€1,616 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,529 | €5,314 | -€214 | -3.9% |
| Other operating charges | 640/8 | €1,253 | €1,964 | +€711 | +56.8% |
| Non-recurring operating charges | 66A | €651 | €239 | -€412 | -63.3% |
| Gross operating margin | 9900 | €74,086 | €87,808 | +€13,722 | +18.5% |
| Operating profit (loss) | 9901 | -€14,624 | -€2,604 | +€12,021 | +82.2% |
| Financial income | 75/76B | €14 | €206 | +€192 | +1,379% |
| Recurring financial income | 75 | €14 | €206 | +€192 | +1,379% |
| Financial charges | 65/66B | €520 | €791 | +€271 | +52.1% |
| Recurring financial charges | 65 | €520 | €791 | +€271 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,130 | -€3,188 | +€11,943 | +78.9% |
| Income taxes | 67/77 | €74 | €74 | +€0 | +0.5% |
| Profit (loss) for the period | 9904 | -€15,204 | -€3,262 | +€11,942 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,204 | -€3,262 | +€11,942 | +78.5% |
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 18 October 2026 via checked.be.