V&M 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.
V&M COIFFURE
Largest movements
- Tangible fixed assets -€6,446
down €6,446 (-26.7%), from €24,173 to €17,727
- Receivables within one year +€4,382
up €4,382 (+23.9%), from €18,320 to €22,702
of which Other amounts receivable: +€5,371
- Cash +€1,533
up €1,533 (+1,642%), from €93 to €1,626
mainly Depreciation (+€6,446) and Tax, wage and social debts (+€2,125)
- Deferred charges and accrued income +€485
new in 2025: €485
- Trade debts -€3,941
down €3,941 (-28.4%), from €13,868 to €9,927
- Tax, wage and social debts +€2,125
up €2,125 (+21.8%), from €9,733 to €11,858
- Profit (loss) carried forward +€1,425
up €1,425 (+8.7%), from -€16,467 to -€15,042
- Gross operating margin -€19,360
down €19,360 (-61.7%), from €31,380 to €12,019
- Taxes -€5,691
down €5,691 (-93.0%), from €6,122 to €430
- Other operating charges +€1,466
up €1,466 (+52.3%), from €2,803 to €4,269
- Financial charges -€453
down €453 (-69.3%), from €654 to €200
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 | €48,491 | €48,249 | -€242 | -0.5% |
| Fixed assets | 21/28 | €29,573 | €23,127 | -€6,446 | -21.8% |
| Tangible fixed assets | 22/27 | €24,173 | €17,727 | -€6,446 | -26.7% |
| Other tangible fixed assets | 26 | €24,173 | €17,727 | -€6,446 | -26.7% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €18,918 | €25,123 | +€6,204 | +32.8% |
| Stocks and contracts in progress | 3 | €505 | €310 | -€195 | -38.6% |
| Stocks | 30/36 | €505 | €310 | -€195 | -38.6% |
| Amounts receivable within one year | 40/41 | €18,320 | €22,702 | +€4,382 | +23.9% |
| Trade receivables | 40 | €7,142 | €6,153 | -€989 | -13.9% |
| Other amounts receivable | 41 | €11,178 | €16,549 | +€5,371 | +48.1% |
| Cash at bank and in hand | 54/58 | €93 | €1,626 | +€1,533 | +1,642% |
| Deferred charges and accrued income | 490/1 | - | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €48,491 | €48,249 | -€242 | -0.5% |
| Equity | 10/15 | -€3,567 | -€2,142 | +€1,425 | +39.9% |
| Contributions | 10/11 | €12,900 | €12,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,467 | -€15,042 | +€1,425 | +8.7% |
| Amounts payable | 17/49 | €52,058 | €50,391 | -€1,666 | -3.2% |
| Amounts payable within one year | 42/48 | €52,058 | €50,242 | -€1,816 | -3.5% |
| Trade debts | 44 | €13,868 | €9,927 | -€3,941 | -28.4% |
| Suppliers | 440/4 | €13,868 | €9,927 | -€3,941 | -28.4% |
| Taxes, remuneration and social security | 45 | €9,733 | €11,858 | +€2,125 | +21.8% |
| Taxes | 450/3 | €9,733 | €11,858 | +€2,125 | +21.8% |
| Other amounts payable | 47/48 | €28,457 | €28,457 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,446 | €6,446 | = | 0.0% |
| Other operating charges | 640/8 | €2,803 | €4,269 | +€1,466 | +52.3% |
| Non-recurring operating charges | 66A | €1,334 | - | -€1,334 | |
| Gross operating margin | 9900 | €31,380 | €12,019 | -€19,360 | -61.7% |
| Operating profit (loss) | 9901 | €20,796 | €1,304 | -€19,492 | -93.7% |
| Financial income | 75/76B | €489 | €751 | +€262 | +53.7% |
| Recurring financial income | 75 | €489 | €751 | +€262 | +53.7% |
| Financial charges | 65/66B | €654 | €200 | -€453 | -69.3% |
| Recurring financial charges | 65 | €654 | €200 | -€453 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €20,631 | €1,855 | -€18,776 | -91.0% |
| Income taxes | 67/77 | €6,122 | €430 | -€5,691 | -93.0% |
| Profit (loss) for the period | 9904 | €14,510 | €1,425 | -€13,085 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,510 | €1,425 | -€13,085 | -90.2% |
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 23 October 2026 via checked.be.