B Beauty: 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.
B Beauty
Largest movements
- Cash +€100,713
up €100,713 (+72.5%), from €138,879 to €239,592
mainly Net result for the year (+€174,543) and Other debts (+€30,174)
- Tangible fixed assets +€63,468
up €63,468 (+938%), from €6,768 to €70,237
of which Furniture and vehicles: +€51,788
- Deferred charges and accrued income -€9,908
down €9,908 (-81.0%), from €12,226 to €2,318
- Receivables within one year +€4,860
up €4,860 (+5.6%), from €86,097 to €90,957
of which Other amounts receivable: +€7,943
- Profit (loss) carried forward +€139,249
up €139,249 (+68.7%), from €202,697 to €341,946
- Other debts +€30,174
up €30,174 (+8,437%), from €358 to €30,531
- Tax, wage and social debts -€21,091
down €21,091 (-61.4%), from €34,352 to €13,261
of which Taxes: -€21,469
- Trade debts +€10,558
up €10,558 (+513%), from €2,060 to €12,618
- Gross operating margin +€12,871
up €12,871 (+4.2%), from €306,005 to €318,875
- Other operating charges +€8,796
up €8,796 (+924%), from €952 to €9,747
- Financial charges -€7,377
down €7,377 (-86.8%), from €8,500 to €1,123
- Depreciation +€3,345
up €3,345 (+49.3%), from €6,780 to €10,125
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 | €244,467 | €403,358 | +€158,892 | +65.0% |
| Formation expenses | 20 | €321 | €80 | -€241 | -75.1% |
| Fixed assets | 21/28 | €6,943 | €70,412 | +€63,468 | +914% |
| Tangible fixed assets | 22/27 | €6,768 | €70,237 | +€63,468 | +938% |
| Land and buildings | 22 | - | €1,836 | +€1,836 | |
| Plant, machinery and equipment | 23 | €2,453 | €12,298 | +€9,845 | +401% |
| Furniture and vehicles | 24 | €4,315 | €56,103 | +€51,788 | +1,200% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €237,202 | €332,866 | +€95,664 | +40.3% |
| Amounts receivable within one year | 40/41 | €86,097 | €90,957 | +€4,860 | +5.6% |
| Trade receivables | 40 | €84,866 | €81,783 | -€3,083 | -3.6% |
| Other amounts receivable | 41 | €1,232 | €9,174 | +€7,943 | +645% |
| Cash at bank and in hand | 54/58 | €138,879 | €239,592 | +€100,713 | +72.5% |
| Deferred charges and accrued income | 490/1 | €12,226 | €2,318 | -€9,908 | -81.0% |
| Total equity and liabilities | 10/49 | €244,467 | €403,358 | +€158,892 | +65.0% |
| Equity | 10/15 | €207,697 | €346,946 | +€139,249 | +67.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,697 | €341,946 | +€139,249 | +68.7% |
| Amounts payable | 17/49 | €36,770 | €56,413 | +€19,643 | +53.4% |
| Amounts payable within one year | 42/48 | €36,770 | €56,411 | +€19,641 | +53.4% |
| Trade debts | 44 | €2,060 | €12,618 | +€10,558 | +513% |
| Suppliers | 440/4 | €2,060 | €12,618 | +€10,558 | +513% |
| Taxes, remuneration and social security | 45 | €34,352 | €13,261 | -€21,091 | -61.4% |
| Taxes | 450/3 | €26,444 | €4,975 | -€21,469 | -81.2% |
| Remuneration and social security | 454/9 | €7,909 | €8,286 | +€378 | +4.8% |
| Other amounts payable | 47/48 | €358 | €30,531 | +€30,174 | +8,437% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Remuneration, social security and pensions | 62 | €66,727 | €69,730 | +€3,003 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,780 | €10,125 | +€3,345 | +49.3% |
| Other operating charges | 640/8 | €952 | €9,747 | +€8,796 | +924% |
| Gross operating margin | 9900 | €306,005 | €318,875 | +€12,871 | +4.2% |
| Operating profit (loss) | 9901 | €231,547 | €229,273 | -€2,274 | -1.0% |
| Financial income | 75/76B | €30 | €80 | +€49 | +165% |
| Recurring financial income | 75 | €30 | €80 | +€49 | +165% |
| Financial charges | 65/66B | €8,500 | €1,123 | -€7,377 | -86.8% |
| Recurring financial charges | 65 | €8,500 | €1,123 | -€7,377 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €223,077 | €228,230 | +€5,153 | +2.3% |
| Income taxes | 67/77 | €53,744 | €53,687 | -€56 | -0.1% |
| Profit (loss) for the period | 9904 | €169,334 | €174,543 | +€5,209 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €169,334 | €174,543 | +€5,209 | +3.1% |
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 26 October 2026 via checked.be.