BEAU VIE: 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.
What changed
BEAU VIE
NACE 96.220, Beauty care and other beauty treatments
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,675
2024 · €13,765-€1,089
Equity
€103,873
2024 · €91,198+€12,675
Cash
€10,307
2024 · €5,647+€4,660
Balance sheet total
€563,432
2024 · €577,497-€14,065
Largest movements
Assets
- Tangible fixed assets -€21,305
down €21,305 (-3.9%), from €545,689 to €524,385
of which Land and buildings: -€22,141
Equity and liabilities
- Debts after one year -€28,460
down €28,460 (-8.7%), from €328,549 to €300,089
- Profit (loss) carried forward +€12,675
up €12,675 (+18.3%), from €69,198 to €81,873
- Current portion of long-term debt +€10,231
up €10,231 (+27.4%), from €37,378 to €47,609
- Other debts -€8,608
down €8,608 (-8.5%), from €100,842 to €92,234
Income statement
- Depreciation +€12,420
up €12,420 (+35.0%), from €35,494 to €47,914
- Gross operating margin +€8,772
up €8,772 (+11.3%), from €77,747 to €86,519
- Financial charges -€1,808
down €1,808 (-8.4%), from €21,437 to €19,629
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.
Result 2024
€13,765
Gross operating margin
+€8,772
Depreciation
-€12,420
Other operating charges
+€302
Financial income
-€37
Financial charges
+€1,808
Taxes
+€486
Result 2025
€12,675
raises the resultlowers the result
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.
From operations
+€49,159
Investment
-€26,609
Financing
-€17,890
Cash 2024
€5,647
From operations (derived)
+€49,159
Net result for the year
+€12,675
Depreciation
+€47,914
Stocks and contracts
-€2,603
Receivables within one year
-€611
Deferred charges and accrued income
+€634
Trade debts
-€4,060
Tax, wage and social debts
+€3,818
Other debts
-€8,608
Investment (derived)
-€26,609
Investment in fixed assets (net)
-€26,609
Financing
-€17,890
Debts after one year
-€28,460
Current portion of long-term debt
+€10,231
Short-term financial debts
+€340
Cash 2025
€10,307
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €577,497 | €563,432 | -€14,065 | -2.4% |
| Fixed assets | 21/28 | €545,689 | €524,385 | -€21,305 | -3.9% |
| Tangible fixed assets | 22/27 | €545,689 | €524,385 | -€21,305 | -3.9% |
| Land and buildings | 22 | €492,187 | €470,047 | -€22,141 | -4.5% |
| Plant, machinery and equipment | 23 | €7,313 | €13,542 | +€6,229 | +85.2% |
| Furniture and vehicles | 24 | €46,189 | €40,796 | -€5,393 | -11.7% |
| Current assets | 29/58 | €31,808 | €39,048 | +€7,240 | +22.8% |
| Stocks and contracts in progress | 3 | €24,085 | €26,688 | +€2,603 | +10.8% |
| Stocks | 30/36 | €24,085 | €26,688 | +€2,603 | +10.8% |
| Amounts receivable within one year | 40/41 | €1,040 | €1,651 | +€611 | +58.8% |
| Trade receivables | 40 | €0 | €125 | +€125 | |
| Other amounts receivable | 41 | €1,040 | €1,526 | +€486 | +46.7% |
| Cash at bank and in hand | 54/58 | €5,647 | €10,307 | +€4,660 | +82.5% |
| Deferred charges and accrued income | 490/1 | €1,036 | €402 | -€634 | -61.2% |
| Total equity and liabilities | 10/49 | €577,497 | €563,432 | -€14,065 | -2.4% |
| Equity | 10/15 | €91,198 | €103,873 | +€12,675 | +13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,198 | €81,873 | +€12,675 | +18.3% |
| Amounts payable | 17/49 | €486,299 | €459,560 | -€26,740 | -5.5% |
| Amounts payable after more than one year | 17 | €328,549 | €300,089 | -€28,460 | -8.7% |
| Financial debts | 170/4 | €328,549 | €300,089 | -€28,460 | -8.7% |
| Amounts payable within one year | 42/48 | €157,750 | €159,470 | +€1,720 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €37,378 | €47,609 | +€10,231 | +27.4% |
| Financial debts | 43 | €4,661 | €5,000 | +€340 | +7.3% |
| Credit institutions | 430/8 | €4,661 | €5,000 | +€340 | +7.3% |
| Trade debts | 44 | €14,052 | €9,992 | -€4,060 | -28.9% |
| Suppliers | 440/4 | €14,052 | €9,992 | -€4,060 | -28.9% |
| Taxes, remuneration and social security | 45 | €817 | €4,635 | +€3,818 | +467% |
| Taxes | 450/3 | €817 | €4,635 | +€3,818 | +467% |
| Other amounts payable | 47/48 | €100,842 | €92,234 | -€8,608 | -8.5% |
| Non-recurring operating income | 76A | €4,504 | €685 | -€3,819 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,494 | €47,914 | +€12,420 | +35.0% |
| Other operating charges | 640/8 | €3,132 | €2,830 | -€302 | -9.6% |
| Gross operating margin | 9900 | €77,747 | €86,519 | +€8,772 | +11.3% |
| Operating profit (loss) | 9901 | €39,121 | €35,774 | -€3,346 | -8.6% |
| Financial income | 75/76B | €41 | €4 | -€37 | -91.1% |
| Recurring financial income | 75 | €41 | €4 | -€37 | -91.1% |
| Financial charges | 65/66B | €21,437 | €19,629 | -€1,808 | -8.4% |
| Recurring financial charges | 65 | €21,437 | €19,629 | -€1,808 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €17,725 | €16,149 | -€1,576 | -8.9% |
| Income taxes | 67/77 | €3,960 | €3,474 | -€486 | -12.3% |
| Profit (loss) for the period | 9904 | €13,765 | €12,675 | -€1,089 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,765 | €12,675 | -€1,089 | -7.9% |
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 24 October 2026 via checked.be.