Beauté Divine: 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.
Beauté Divine
Largest movements
- Tangible fixed assets -€21,243
down €21,243 (-8.6%), from €246,651 to €225,408
of which Plant, machinery and equipment: -€25,544
- Cash +€19,501
up €19,501 (+20.2%), from €96,482 to €115,983
mainly Other debts (+€144,180) and Tax, wage and social debts (+€38,366)
- Receivables within one year +€13,058
new in 2025: €13,058
of which Other amounts receivable: +€12,696
- Deferred charges and accrued income +€8,207
up €8,207 (+345%), from €2,378 to €10,586
- Profit (loss) carried forward -€146,549
down €146,549 (-156%), from -€93,947 to -€240,496
- Other debts +€144,180
up €144,180 (+1,186%), from €12,155 to €156,335
- Debts after one year -€47,722
down €47,722 (-24.8%), from €192,538 to €144,816
- Tax, wage and social debts +€38,366
up €38,366 (+129%), from €29,823 to €68,189
of which Remuneration and social security: +€23,523
- Trade debts +€30,964
up €30,964 (+71.2%), from €43,470 to €74,433
- Staff costs +€107,647
up €107,647 (+145%), from €74,059 to €181,706
- Gross operating margin +€70,809
up €70,809 (+299%), from €23,650 to €94,459
- Depreciation +€27,310
up €27,310 (+1,108%), from €2,465 to €29,775
- Financial charges -€21,476
down €21,476 (-58.4%), from €36,789 to €15,313
of which Non-recurring financial charges: -€31,721
- Write-downs +€10,000
new in 2025: €10,000
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 | €345,511 | €365,035 | +€19,524 | +5.7% |
| Fixed assets | 21/28 | €246,651 | €225,408 | -€21,243 | -8.6% |
| Tangible fixed assets | 22/27 | €246,651 | €225,408 | -€21,243 | -8.6% |
| Plant, machinery and equipment | 23 | €242,208 | €216,664 | -€25,544 | -10.5% |
| Furniture and vehicles | 24 | €4,443 | €8,744 | +€4,301 | +96.8% |
| Current assets | 29/58 | €98,860 | €139,627 | +€40,767 | +41.2% |
| Amounts receivable within one year | 40/41 | - | €13,058 | +€13,058 | |
| Trade receivables | 40 | - | €362 | +€362 | |
| Other amounts receivable | 41 | - | €12,696 | +€12,696 | |
| Cash at bank and in hand | 54/58 | €96,482 | €115,983 | +€19,501 | +20.2% |
| Deferred charges and accrued income | 490/1 | €2,378 | €10,586 | +€8,207 | +345% |
| Total equity and liabilities | 10/49 | €345,511 | €365,035 | +€19,524 | +5.7% |
| Equity | 10/15 | €15,113 | -€132,436 | -€147,549 | |
| Contributions | 10/11 | €107,200 | €106,200 | -€1,000 | -0.9% |
| Capital | 10 | €107,200 | €106,200 | -€1,000 | -0.9% |
| Issued capital | 100 | €107,200 | €106,200 | -€1,000 | -0.9% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,947 | -€240,496 | -€146,549 | -156% |
| Amounts payable | 17/49 | €330,397 | €497,471 | +€167,073 | +50.6% |
| Amounts payable after more than one year | 17 | €192,538 | €144,816 | -€47,722 | -24.8% |
| Financial debts | 170/4 | €192,538 | €144,816 | -€47,722 | -24.8% |
| Amounts payable within one year | 42/48 | €137,859 | €352,655 | +€214,795 | +156% |
| Current portion of amounts payable after more than one year | 42 | €52,412 | €53,698 | +€1,286 | +2.5% |
| Trade debts | 44 | €43,470 | €74,433 | +€30,964 | +71.2% |
| Suppliers | 440/4 | €43,470 | €74,433 | +€30,964 | +71.2% |
| Taxes, remuneration and social security | 45 | €29,823 | €68,189 | +€38,366 | +129% |
| Taxes | 450/3 | €29,823 | €44,666 | +€14,843 | +49.8% |
| Remuneration and social security | 454/9 | - | €23,523 | +€23,523 | |
| Other amounts payable | 47/48 | €12,155 | €156,335 | +€144,180 | +1,186% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | €74,059 | €181,706 | +€107,647 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,465 | €29,775 | +€27,310 | +1,108% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €3,480 | €4,214 | +€734 | +21.1% |
| Gross operating margin | 9900 | €23,650 | €94,459 | +€70,809 | +299% |
| Operating profit (loss) | 9901 | -€56,354 | -€131,236 | -€74,882 | -133% |
| Financial charges | 65/66B | €36,789 | €15,313 | -€21,476 | -58.4% |
| Recurring financial charges | 65 | €5,068 | €15,313 | +€10,245 | +202% |
| Non-recurring financial charges | 66B | €31,721 | - | -€31,721 | |
| Profit (loss) for the period before taxes | 9903 | -€93,143 | -€146,549 | -€53,406 | -57.3% |
| Profit (loss) for the period | 9904 | -€93,143 | -€146,549 | -€53,406 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,143 | -€146,549 | -€53,406 | -57.3% |
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 20 October 2026 via checked.be.