Bar à Beauté: what changed
What changed
Bar à Beauté
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€72,450
2024 · €56,375+€16,075
Equity
€1.0m
2024 · €963,133+€72,450
Cash
€79,752
2024 · €130,607-€50,855
Balance sheet total
€3.7m
2024 · €3.1m+€627,415
Largest movements
Assets
- Tangible fixed assets +€706,558
up €706,558 (+36.0%), from €2.0m to €2.7m
of which Land and buildings: +€753,606
- Stocks and contracts -€92,584
down €92,584 (-11.2%), from €828,985 to €736,402
- Receivables within one year +€68,035
up €68,035 (+37.6%), from €180,742 to €248,776
of which Trade receivables: +€168,106
- Cash -€50,855
down €50,855 (-38.9%), from €130,607 to €79,752
mainly Investment in fixed assets (net) (-€886,600) and Receivables within one year (-€68,035)
Equity and liabilities
- Debts after one year +€414,934
up €414,934 (+22.2%), from €1.9m to €2.3m
- Trade debts +€133,457
up €133,457 (+586%), from €22,785 to €156,242
- Reserves +€72,450
up €72,450 (+7.8%), from €932,362 to €1.0m
of which Distributable reserves: +€72,450
- Current portion of long-term debt -€45,934
down €45,934 (-24.6%), from €186,904 to €140,970
Income statement
- Other operating charges -€76,786
down €76,786 (-96.7%), from €79,426 to €2,640
- Financial charges +€49,328
up €49,328 (+114%), from €43,455 to €92,782
- Depreciation +€32,776
up €32,776 (+21.8%), from €150,491 to €183,267
- Staff costs -€16,466
down €16,466 (-7.3%), from €227,037 to €210,571
- Gross operating margin +€7,535
up €7,535 (+1.3%), from €565,117 to €572,652
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,375
Gross operating margin
+€7,535
Staff costs
+€16,466
Depreciation
-€32,776
Other operating charges
+€76,786
Financial income
+€397
Financial charges
-€49,328
Taxes
-€3,005
Result 2025
€72,450
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€466,746
Investment
-€886,600
Financing
+€368,999
Cash 2024
€130,607
From operations (derived)
+€466,746
Net result for the year
+€72,450
Depreciation
+€183,267
Stocks and contracts
+€92,584
Receivables within one year
-€68,035
Smaller working-capital items
+€1,961
Trade debts
+€133,457
Tax, wage and social debts
+€15,406
Advances received
+€9,906
Other debts
+€25,750
Investment (derived)
-€886,600
Investment in fixed assets (net)
-€886,600
Financing
+€368,999
Debts after one year
+€414,934
Current portion of long-term debt
-€45,934
Cash 2025
€79,752
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,112,692 | €3,740,107 | +€627,415 | +20.2% |
| Fixed assets | 21/28 | €1,970,082 | €2,673,415 | +€703,333 | +35.7% |
| Intangible fixed assets | 21 | €9,299 | €6,074 | -€3,225 | -34.7% |
| Tangible fixed assets | 22/27 | €1,960,783 | €2,667,341 | +€706,558 | +36.0% |
| Land and buildings | 22 | €1,611,668 | €2,365,274 | +€753,606 | +46.8% |
| Plant, machinery and equipment | 23 | €321,839 | €261,846 | -€59,993 | -18.6% |
| Furniture and vehicles | 24 | €3,646 | €16,591 | +€12,945 | +355% |
| Assets under construction and advance payments | 27 | €23,630 | €23,630 | = | 0.0% |
| Current assets | 29/58 | €1,142,610 | €1,066,693 | -€75,917 | -6.6% |
| Stocks and contracts in progress | 3 | €828,985 | €736,402 | -€92,584 | -11.2% |
| Stocks | 30/36 | €828,985 | €736,402 | -€92,584 | -11.2% |
| Amounts receivable within one year | 40/41 | €180,742 | €248,776 | +€68,035 | +37.6% |
| Trade receivables | 40 | €14,833 | €182,938 | +€168,106 | +1,133% |
| Other amounts receivable | 41 | €165,909 | €65,838 | -€100,071 | -60.3% |
| Cash at bank and in hand | 54/58 | €130,607 | €79,752 | -€50,855 | -38.9% |
| Deferred charges and accrued income | 490/1 | €2,277 | €1,763 | -€514 | -22.6% |
| Total equity and liabilities | 10/49 | €3,112,692 | €3,740,107 | +€627,415 | +20.2% |
| Equity | 10/15 | €963,133 | €1,035,583 | +€72,450 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €932,362 | €1,004,812 | +€72,450 | +7.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €930,502 | €1,002,952 | +€72,450 | +7.8% |
| Profit (loss) carried forward | 14 | €12,171 | €12,171 | = | 0.0% |
| Amounts payable | 17/49 | €2,149,559 | €2,704,525 | +€554,966 | +25.8% |
| Amounts payable after more than one year | 17 | €1,870,883 | €2,285,817 | +€414,934 | +22.2% |
| Financial debts | 170/4 | €1,870,883 | €2,285,817 | +€414,934 | +22.2% |
| Amounts payable within one year | 42/48 | €274,290 | €412,875 | +€138,585 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €186,904 | €140,970 | -€45,934 | -24.6% |
| Trade debts | 44 | €22,785 | €156,242 | +€133,457 | +586% |
| Suppliers | 440/4 | €22,785 | €156,242 | +€133,457 | +586% |
| Advances received on contracts in progress | 46 | €22,320 | €32,226 | +€9,906 | +44.4% |
| Taxes, remuneration and social security | 45 | €42,281 | €57,687 | +€15,406 | +36.4% |
| Taxes | 450/3 | €10,876 | €21,318 | +€10,442 | +96.0% |
| Remuneration and social security | 454/9 | €31,405 | €36,369 | +€4,964 | +15.8% |
| Other amounts payable | 47/48 | - | €25,750 | +€25,750 | |
| Accrued charges and deferred income | 492/3 | €4,386 | €5,833 | +€1,447 | +33.0% |
| Non-recurring operating income | 76A | €14,903 | - | -€14,903 | |
| Remuneration, social security and pensions | 62 | €227,037 | €210,571 | -€16,466 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,491 | €183,267 | +€32,776 | +21.8% |
| Other operating charges | 640/8 | €79,426 | €2,640 | -€76,786 | -96.7% |
| Gross operating margin | 9900 | €565,117 | €572,652 | +€7,535 | +1.3% |
| Operating profit (loss) | 9901 | €108,163 | €176,175 | +€68,011 | +62.9% |
| Financial income | 75/76B | €68 | €465 | +€397 | +586% |
| Recurring financial income | 75 | €68 | €465 | +€397 | +586% |
| Financial charges | 65/66B | €43,455 | €92,782 | +€49,328 | +114% |
| Recurring financial charges | 65 | €43,455 | €92,782 | +€49,328 | +114% |
| Profit (loss) for the period before taxes | 9903 | €64,776 | €83,857 | +€19,081 | +29.5% |
| Income taxes | 67/77 | €8,402 | €11,407 | +€3,005 | +35.8% |
| Profit (loss) for the period | 9904 | €56,375 | €72,450 | +€16,075 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,375 | €72,450 | +€16,075 | +28.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.