JENCY COIFF: 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.
JENCY COIFF
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€5,571
down €5,571 (-113%), from -€4,929 to -€10,500
- Other debts +€3,221
up €3,221 (+82.3%), from €3,916 to €7,137
- Contributions +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€1,363
new in 2025: €1,363
- Trade debts -€1,013
no longer reported in 2025 (was €1,013)
- Purchases and services -€3,800
no longer reported in 2025 (was €3,800)
- Gross operating margin -€1,763
down €1,763 (-46.4%), from -€3,800 to -€5,563
- Depreciation -€1,128
no longer reported in 2025 (was €1,128)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | - | = | |
| Equity | 10/15 | -€4,929 | -€8,500 | -€3,571 | -72.4% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€4,929 | -€10,500 | -€5,571 | -113% |
| Amounts payable | 17/49 | €4,929 | €8,500 | +€3,571 | +72.4% |
| Amounts payable within one year | 42/48 | €4,929 | €8,500 | +€3,571 | +72.4% |
| Trade debts | 44 | €1,013 | - | -€1,013 | |
| Suppliers | 440/4 | €1,013 | - | -€1,013 | |
| Taxes, remuneration and social security | 45 | - | €1,363 | +€1,363 | |
| Taxes | 450/3 | - | €1,363 | +€1,363 | |
| Other amounts payable | 47/48 | €3,916 | €7,137 | +€3,221 | +82.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,800 | - | -€3,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | - | -€1,128 | |
| Gross operating margin | 9900 | -€3,800 | -€5,563 | -€1,763 | -46.4% |
| Operating profit (loss) | 9901 | -€4,929 | -€5,563 | -€635 | -12.9% |
| Financial charges | 65/66B | - | €8 | +€8 | |
| Recurring financial charges | 65 | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | -€4,929 | -€5,571 | -€642 | -13.0% |
| Profit (loss) for the period | 9904 | -€4,929 | -€5,571 | -€642 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,929 | -€5,571 | -€642 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.