Votre 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.
Votre coiffure
Largest movements
- Tangible fixed assets +€11,570
up €11,570 (+93.0%), from €12,448 to €24,018
of which Plant, machinery and equipment: +€11,044
- Cash +€3,923
up €3,923 (+49.5%), from €7,927 to €11,849
mainly Net result for the year (+€10,889) and Other debts (+€7,753)
- Receivables within one year -€1,953
down €1,953 (-55.8%), from €3,503 to €1,550
- Financial fixed assets +€1,349
new in 2025: €1,349
- Profit (loss) carried forward +€10,889
up €10,889 (+3,481%), from €313 to €11,202
- Other debts +€7,753
up €7,753 (+1,228%), from €631 to €8,384
- Trade debts -€3,266
down €3,266 (-84.7%), from €3,854 to €588
- Gross operating margin +€7,990
up €7,990 (+11.1%), from €72,187 to €80,177
- Staff costs -€3,877
down €3,877 (-5.9%), from €66,049 to €62,171
- Taxes +€2,432
up €2,432 (+187%), from €1,303 to €3,734
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 | €42,122 | €57,165 | +€15,043 | +35.7% |
| Fixed assets | 21/28 | €12,448 | €25,368 | +€12,920 | +104% |
| Tangible fixed assets | 22/27 | €12,448 | €24,018 | +€11,570 | +93.0% |
| Plant, machinery and equipment | 23 | €12,448 | €23,492 | +€11,044 | +88.7% |
| Furniture and vehicles | 24 | - | €526 | +€526 | |
| Financial fixed assets | 28 | - | €1,349 | +€1,349 | |
| Current assets | 29/58 | €29,674 | €31,797 | +€2,124 | +7.2% |
| Stocks and contracts in progress | 3 | €17,698 | €17,977 | +€279 | +1.6% |
| Stocks | 30/36 | €17,698 | €17,977 | +€279 | +1.6% |
| Amounts receivable within one year | 40/41 | €3,503 | €1,550 | -€1,953 | -55.8% |
| Other amounts receivable | 41 | €3,503 | €1,550 | -€1,953 | -55.8% |
| Cash at bank and in hand | 54/58 | €7,927 | €11,849 | +€3,923 | +49.5% |
| Deferred charges and accrued income | 490/1 | €546 | €420 | -€125 | -23.0% |
| Total equity and liabilities | 10/49 | €42,122 | €57,165 | +€15,043 | +35.7% |
| Equity | 10/15 | €23,464 | €34,353 | +€10,889 | +46.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €3,151 | €3,151 | = | 0.0% |
| Distributable reserves | 133 | €3,151 | €3,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €313 | €11,202 | +€10,889 | +3,481% |
| Amounts payable | 17/49 | €18,658 | €22,812 | +€4,154 | +22.3% |
| Amounts payable within one year | 42/48 | €18,658 | €22,812 | +€4,154 | +22.3% |
| Financial debts | 43 | €4,630 | €4,380 | -€250 | -5.4% |
| Credit institutions | 430/8 | €4,630 | €4,380 | -€250 | -5.4% |
| Trade debts | 44 | €3,854 | €588 | -€3,266 | -84.7% |
| Suppliers | 440/4 | €3,854 | €588 | -€3,266 | -84.7% |
| Taxes, remuneration and social security | 45 | €9,542 | €9,459 | -€83 | -0.9% |
| Taxes | 450/3 | €3,355 | €3,220 | -€135 | -4.0% |
| Remuneration and social security | 454/9 | €6,187 | €6,239 | +€53 | +0.9% |
| Other amounts payable | 47/48 | €631 | €8,384 | +€7,753 | +1,228% |
| Non-recurring operating income | 76A | €65 | €543 | +€478 | +736% |
| Remuneration, social security and pensions | 62 | €66,049 | €62,171 | -€3,877 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,211 | €2,485 | +€274 | +12.4% |
| Other operating charges | 640/8 | - | €289 | +€289 | |
| Non-recurring operating charges | 66A | €215 | - | -€215 | |
| Gross operating margin | 9900 | €72,187 | €80,177 | +€7,990 | +11.1% |
| Operating profit (loss) | 9901 | €3,712 | €15,232 | +€11,520 | +310% |
| Financial income | 75/76B | €72 | €7 | -€65 | -90.4% |
| Recurring financial income | 75 | €72 | €7 | -€65 | -90.4% |
| Financial charges | 65/66B | €1,266 | €616 | -€651 | -51.4% |
| Recurring financial charges | 65 | €1,266 | €616 | -€651 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €2,517 | €14,623 | +€12,106 | +481% |
| Income taxes | 67/77 | €1,303 | €3,734 | +€2,432 | +187% |
| Profit (loss) for the period | 9904 | €1,214 | €10,889 | +€9,675 | +797% |
| Profit (loss) for the period to be appropriated | 9905 | €1,214 | €10,889 | +€9,675 | +797% |
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 1 November 2026 via checked.be.