VIMO COIFFURES: what changed
Two fiscal 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.
VIMO COIFFURES
Largest movements
- Tangible fixed assets +€31,557
up €31,557 (+226.6%), from €13,924 to €45,481
of which Furniture and vehicles: +€23,705
- Cash -€5,836
down €5,836 (-52.7%), from €11,085 to €5,248
mainly Investment in fixed assets (net) (-€37,536) and Receivables within one year (-€3,835)
- Receivables within one year +€3,835
up €3,835 (+38.2%), from €10,029 to €13,864
of which Trade receivables: +€3,835
- Stocks and contracts +€1,140
up €1,140 (+11.0%), from €10,326 to €11,466
- Debts after one year +€32,831
up €32,831 (+2303.2%), from €1,425 to €34,257
- Other debts +€4,763
up €4,763 (+1712.8%), from €278 to €5,041
- Profit (loss) carried forward -€3,151
down €3,151 (-29.1%), from €10,839 to €7,688
- Trade debts -€3,057
down €3,057 (-27.6%), from €11,086 to €8,030
- Current portion of long-term debt -€1,600
down €1,600 (-21.0%), from €7,611 to €6,011
- Purchases and services +€10,879
up €10,879 (+11.5%), from €94,918 to €105,796
- Turnover +€10,285
up €10,285 (+9.1%), from €113,517 to €123,802
- Staff costs -€3,892
down €3,892 (-27.0%), from €14,401 to €10,509
- Depreciation +€1,891
up €1,891 (+52.0%), from €3,638 to €5,528
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,682 | €80,585 | +€31,902 | +65.5% |
| Fixed assets | 21/28 | €16,174 | €48,181 | +€32,007 | +197.9% |
| Tangible fixed assets | 22/27 | €13,924 | €45,481 | +€31,557 | +226.6% |
| Furniture and vehicles | 24 | €6,252 | €29,957 | +€23,705 | +379.2% |
| Other tangible fixed assets | 26 | €7,672 | €15,524 | +€7,852 | +102.3% |
| Financial fixed assets | 28 | €2,250 | €2,700 | +€450 | +20.0% |
| Current assets | 29/58 | €32,508 | €32,403 | -€105 | -0.3% |
| Stocks and contracts in progress | 3 | €10,326 | €11,466 | +€1,140 | +11.0% |
| Stocks | 30/36 | €10,326 | €11,466 | +€1,140 | +11.0% |
| Amounts receivable within one year | 40/41 | €10,029 | €13,864 | +€3,835 | +38.2% |
| Trade receivables | 40 | €9,273 | €13,108 | +€3,835 | +41.4% |
| Other amounts receivable | 41 | €756 | €756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,085 | €5,248 | -€5,836 | -52.7% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,825 | +€756 | +70.8% |
| Total equity and liabilities | 10/49 | €48,682 | €80,585 | +€31,902 | +65.5% |
| Equity | 10/15 | €22,328 | €19,177 | -€3,151 | -14.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,390 | €11,390 | = | 0.0% |
| Distributable reserves | 133 | €11,390 | €11,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,839 | €7,688 | -€3,151 | -29.1% |
| Amounts payable | 17/49 | €26,354 | €61,408 | +€35,054 | +133.0% |
| Amounts payable after more than one year | 17 | €1,425 | €34,257 | +€32,831 | +2303.2% |
| Financial debts | 170/4 | €1,425 | €34,257 | +€32,831 | +2303.2% |
| Amounts payable within one year | 42/48 | €24,929 | €26,851 | +€1,923 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €7,611 | €6,011 | -€1,600 | -21.0% |
| Trade debts | 44 | €11,086 | €8,030 | -€3,057 | -27.6% |
| Suppliers | 440/4 | €11,086 | €8,030 | -€3,057 | -27.6% |
| Advances received on contracts in progress | 46 | - | €650 | +€650 | |
| Taxes, remuneration and social security | 45 | €5,953 | €7,120 | +€1,167 | +19.6% |
| Taxes | 450/3 | €4,924 | €5,712 | +€787 | +16.0% |
| Remuneration and social security | 454/9 | €1,028 | €1,408 | +€380 | +36.9% |
| Other amounts payable | 47/48 | €278 | €5,041 | +€4,763 | +1712.8% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Turnover | 70 | €113,517 | €123,802 | +€10,285 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,918 | €105,796 | +€10,879 | +11.5% |
| Remuneration, social security and pensions | 62 | €14,401 | €10,509 | -€3,892 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €5,528 | +€1,891 | +52.0% |
| Other operating charges | 640/8 | €3,264 | €3,836 | +€572 | +17.5% |
| Gross operating margin | 9900 | €18,599 | €18,006 | -€593 | -3.2% |
| Operating profit (loss) | 9901 | -€2,704 | -€1,868 | +€836 | +30.9% |
| Financial income | 75/76B | €4 | €18 | +€14 | +348.9% |
| Recurring financial income | 75 | €4 | €18 | +€14 | +348.9% |
| Financial charges | 65/66B | €699 | €1,301 | +€602 | +86.1% |
| Recurring financial charges | 65 | €699 | €1,301 | +€602 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,399 | -€3,151 | +€248 | +7.3% |
| Profit (loss) for the period | 9904 | -€3,399 | -€3,151 | +€248 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,399 | -€3,151 | +€248 | +7.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.