YPSILON 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.
YPSILON COIFFURE
Largest movements
- Intangible fixed assets -€2,639
no longer reported in 2024 (was €2,639)
- Cash +€1,727
up €1,727 (+74.1%), from €2,331 to €4,057
mainly Net result for the year (+€15,634) and Depreciation (+€2,639)
- Profit (loss) carried forward +€15,634
up €15,634 (+37.1%), from -€42,161 to -€26,527
- Trade debts -€9,114
down €9,114 (-73.7%), from €12,359 to €3,246
- Other debts -€6,122
down €6,122 (-60.4%), from €10,141 to €4,020
- Tax, wage and social debts -€1,311
down €1,311 (-21.7%), from €6,030 to €4,719
- Gross operating margin +€10,111
up €10,111 (+119%), from €8,522 to €18,634
- Financial charges -€418
down €418 (-68.8%), from €607 to €189
- Depreciation -€310
down €310 (-10.5%), from €2,949 to €2,639
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.
Derived cash bridge
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 | €4,970 | €4,057 | -€913 | -18.4% |
| Fixed assets | 21/28 | €2,639 | - | -€2,639 | |
| Intangible fixed assets | 21 | €2,639 | - | -€2,639 | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €2,331 | €4,057 | +€1,727 | +74.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,331 | €4,057 | +€1,727 | +74.1% |
| Total equity and liabilities | 10/49 | €4,970 | €4,057 | -€913 | -18.4% |
| Equity | 10/15 | -€23,561 | -€7,927 | +€15,634 | +66.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,161 | -€26,527 | +€15,634 | +37.1% |
| Amounts payable | 17/49 | €28,530 | €11,984 | -€16,546 | -58.0% |
| Amounts payable within one year | 42/48 | €28,530 | €11,984 | -€16,546 | -58.0% |
| Trade debts | 44 | €12,359 | €3,246 | -€9,114 | -73.7% |
| Suppliers | 440/4 | €12,359 | €3,246 | -€9,114 | -73.7% |
| Taxes, remuneration and social security | 45 | €6,030 | €4,719 | -€1,311 | -21.7% |
| Taxes | 450/3 | €6,030 | €4,719 | -€1,311 | -21.7% |
| Other amounts payable | 47/48 | €10,141 | €4,020 | -€6,122 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,949 | €2,639 | -€310 | -10.5% |
| Other operating charges | 640/8 | €224 | €171 | -€53 | -23.6% |
| Gross operating margin | 9900 | €8,522 | €18,634 | +€10,111 | +119% |
| Operating profit (loss) | 9901 | €5,349 | €15,823 | +€10,474 | +196% |
| Financial charges | 65/66B | €607 | €189 | -€418 | -68.8% |
| Recurring financial charges | 65 | €607 | €189 | -€418 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €4,742 | €15,634 | +€10,892 | +230% |
| Profit (loss) for the period | 9904 | €4,742 | €15,634 | +€10,892 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €4,742 | €15,634 | +€10,892 | +230% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.