ARGAN BEAUTE: 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.
ARGAN BEAUTE
Largest movements
- Cash -€1,597
down €1,597 (-13.5%), from €11,816 to €10,219
mainly Receivables within one year (-€899) and Net result for the year (-€607)
- Receivables within one year +€899
up €899 (+9.7%), from €9,277 to €10,176
of which Trade receivables: +€750
- Contributions -€18,550
down €18,550 (-100%), from €18,550 to €0
- Reserves +€18,550
up €18,550 (+1,000%), from €1,855 to €20,405
of which Distributable reserves: +€20,405
- Profit (loss) carried forward -€607
down €607 (-2.7%), from -€22,445 to -€23,052
- Other debts +€551
up €551 (+2.1%), from €25,865 to €26,416
- Accrued charges and deferred income -€400
down €400 (-100%), from €400 to €0
- Gross operating margin +€527
up €527 (+55.3%), from -€954 to -€427
- Turnover +€400
up €400 (+114%), from €350 to €750
- Purchases and services -€127
down €127 (-9.8%), from €1,304 to €1,177
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 | €24,467 | €23,770 | -€697 | -2.9% |
| Current assets | 29/58 | €24,467 | €23,770 | -€697 | -2.9% |
| Stocks and contracts in progress | 3 | €3,375 | €3,375 | = | 0.0% |
| Stocks | 30/36 | €3,375 | €3,375 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,277 | €10,176 | +€899 | +9.7% |
| Trade receivables | 40 | €9,100 | €9,850 | +€750 | +8.2% |
| Other amounts receivable | 41 | €177 | €326 | +€149 | +84.6% |
| Cash at bank and in hand | 54/58 | €11,816 | €10,219 | -€1,597 | -13.5% |
| Total equity and liabilities | 10/49 | €24,467 | €23,770 | -€697 | -2.9% |
| Equity | 10/15 | -€2,040 | -€2,647 | -€607 | -29.8% |
| Contributions | 10/11 | €18,550 | €0 | -€18,550 | -100% |
| Reserves | 13 | €1,855 | €20,405 | +€18,550 | +1,000% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | - | €20,405 | +€20,405 | |
| Profit (loss) carried forward | 14 | -€22,445 | -€23,052 | -€607 | -2.7% |
| Amounts payable | 17/49 | €26,507 | €26,416 | -€90 | -0.3% |
| Amounts payable within one year | 42/48 | €26,107 | €26,416 | +€309 | +1.2% |
| Trade debts | 44 | €242 | €0 | -€242 | -100% |
| Suppliers | 440/4 | €242 | €0 | -€242 | -100% |
| Other amounts payable | 47/48 | €25,865 | €26,416 | +€551 | +2.1% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Turnover | 70 | €350 | €750 | +€400 | +114% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,304 | €1,177 | -€127 | -9.8% |
| Gross operating margin | 9900 | -€954 | -€427 | +€527 | +55.3% |
| Operating profit (loss) | 9901 | -€954 | -€427 | +€527 | +55.3% |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,134 | -€607 | +€527 | +46.5% |
| Profit (loss) for the period | 9904 | -€1,134 | -€607 | +€527 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,134 | -€607 | +€527 | +46.5% |
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 15 October 2026 via checked.be.