VISION COIFFURE: 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.
VISION COIFFURE
Largest movements
- Receivables within one year +€5,044
up €5,044 (+107.8%), from €4,680 to €9,724
- Cash +€1,000
up €1,000 (+354.0%), from €282 to €1,282
mainly Trade debts (+€3,941) and Tax, wage and social debts (+€2,476)
- Tangible fixed assets -€500
down €500 (-80.2%), from €623 to €123
- Formation expenses -€395
down €395 (-86.1%), from €459 to €64
- Trade debts +€3,941
up €3,941 (+1667.4%), from €236 to €4,178
- Tax, wage and social debts +€2,476
up €2,476 (+67.9%), from €3,646 to €6,123
of which Remuneration and social security: +€2,429
- Advances received -€1,575
no longer reported in 2025 (was €1,575)
- Profit (loss) carried forward +€290
up €290 (+32.3%), from -€897 to -€607
- Staff costs +€9,269
up €9,269 (+59.8%), from €15,499 to €24,767
- Gross operating margin +€8,225
up €8,225 (+44.4%), from €18,515 to €26,740
- Other operating charges -€1,013
down €1,013 (-65.4%), from €1,549 to €536
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.
Cash bridge derived
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 | €6,061 | €11,194 | +€5,133 | +84.7% |
| Formation expenses | 20 | €459 | €64 | -€395 | -86.1% |
| Fixed assets | 21/28 | €623 | €123 | -€500 | -80.2% |
| Tangible fixed assets | 22/27 | €623 | €123 | -€500 | -80.2% |
| Plant, machinery and equipment | 23 | €623 | €123 | -€500 | -80.2% |
| Current assets | 29/58 | €4,978 | €11,006 | +€6,028 | +121.1% |
| Amounts receivable within one year | 40/41 | €4,680 | €9,724 | +€5,044 | +107.8% |
| Other amounts receivable | 41 | €4,680 | €9,724 | +€5,044 | +107.8% |
| Cash at bank and in hand | 54/58 | €282 | €1,282 | +€1,000 | +354.0% |
| Deferred charges and accrued income | 490/1 | €16 | - | -€16 | |
| Total equity and liabilities | 10/49 | €6,061 | €11,194 | +€5,133 | +84.7% |
| Equity | 10/15 | €603 | €893 | +€290 | +48.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€897 | -€607 | +€290 | +32.3% |
| Amounts payable | 17/49 | €5,458 | €10,300 | +€4,843 | +88.7% |
| Amounts payable within one year | 42/48 | €5,458 | €10,300 | +€4,843 | +88.7% |
| Trade debts | 44 | €236 | €4,178 | +€3,941 | +1667.4% |
| Suppliers | 440/4 | €236 | €4,178 | +€3,941 | +1667.4% |
| Advances received on contracts in progress | 46 | €1,575 | - | -€1,575 | |
| Taxes, remuneration and social security | 45 | €3,646 | €6,123 | +€2,476 | +67.9% |
| Taxes | 450/3 | €2,704 | €2,751 | +€47 | +1.7% |
| Remuneration and social security | 454/9 | €942 | €3,371 | +€2,429 | +257.9% |
| Remuneration, social security and pensions | 62 | €15,499 | €24,767 | +€9,269 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €895 | = | 0.0% |
| Other operating charges | 640/8 | €1,549 | €536 | -€1,013 | -65.4% |
| Gross operating margin | 9900 | €18,515 | €26,740 | +€8,225 | +44.4% |
| Operating profit (loss) | 9901 | €573 | €542 | -€31 | -5.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €283 | €252 | -€31 | -11.1% |
| Recurring financial charges | 65 | €283 | €252 | -€31 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €290 | €290 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | €290 | €290 | +€0 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €290 | €290 | +€0 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.