BEAUTE DURABLE: 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.
BEAUTE DURABLE
Largest movements
- Cash -€5,058
down €5,058 (-59.6%), from €8,492 to €3,434
mainly Other debts (-€5,082) and Net result for the year (-€2,761)
- Receivables within one year -€2,418
down €2,418 (-95.0%), from €2,544 to €127
- Tangible fixed assets -€2,193
down €2,193 (-27.0%), from €8,127 to €5,934
- Deferred charges and accrued income +€249
new in 2025: €249
- Other debts -€5,082
down €5,082 (-28.6%), from €17,790 to €12,708
- Profit (loss) carried forward -€2,761
down €2,761 (-62.7%), from -€4,401 to -€7,162
- Advances received -€2,738
no longer reported in 2025 (was €2,738)
- Tax, wage and social debts +€1,295
up €1,295 (+114.6%), from €1,129 to €2,424
- Depreciation -€1,346
down €1,346 (-38.0%), from €3,539 to €2,193
- Other operating charges -€237
down €237 (-10.3%), from €2,291 to €2,054
- Gross operating margin +€109
up €109 (+7.3%), from €1,487 to €1,596
- Financial charges +€52
up €52 (+88.3%), from €58 to €110
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.
Cash bridge derived
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 | €19,493 | €10,074 | -€9,419 | -48.3% |
| Fixed assets | 21/28 | €8,457 | €6,264 | -€2,193 | -25.9% |
| Tangible fixed assets | 22/27 | €8,127 | €5,934 | -€2,193 | -27.0% |
| Furniture and vehicles | 24 | €8,127 | €5,934 | -€2,193 | -27.0% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €11,036 | €3,810 | -€7,226 | -65.5% |
| Amounts receivable within one year | 40/41 | €2,544 | €127 | -€2,418 | -95.0% |
| Trade receivables | 40 | €2,544 | €127 | -€2,418 | -95.0% |
| Cash at bank and in hand | 54/58 | €8,492 | €3,434 | -€5,058 | -59.6% |
| Deferred charges and accrued income | 490/1 | - | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €19,493 | €10,074 | -€9,419 | -48.3% |
| Equity | 10/15 | -€2,401 | -€5,162 | -€2,761 | -115.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,401 | -€7,162 | -€2,761 | -62.7% |
| Amounts payable | 17/49 | €21,894 | €15,237 | -€6,658 | -30.4% |
| Amounts payable within one year | 42/48 | €21,894 | €15,237 | -€6,658 | -30.4% |
| Trade debts | 44 | €237 | €105 | -€132 | -55.7% |
| Suppliers | 440/4 | €237 | €105 | -€132 | -55.7% |
| Advances received on contracts in progress | 46 | €2,738 | - | -€2,738 | |
| Taxes, remuneration and social security | 45 | €1,129 | €2,424 | +€1,295 | +114.6% |
| Taxes | 450/3 | €1,129 | €2,424 | +€1,295 | +114.6% |
| Other amounts payable | 47/48 | €17,790 | €12,708 | -€5,082 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,539 | €2,193 | -€1,346 | -38.0% |
| Other operating charges | 640/8 | €2,291 | €2,054 | -€237 | -10.3% |
| Gross operating margin | 9900 | €1,487 | €1,596 | +€109 | +7.3% |
| Operating profit (loss) | 9901 | -€4,343 | -€2,651 | +€1,692 | +39.0% |
| Financial charges | 65/66B | €58 | €110 | +€52 | +88.3% |
| Recurring financial charges | 65 | €58 | €110 | +€52 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,401 | -€2,761 | +€1,640 | +37.3% |
| Profit (loss) for the period | 9904 | -€4,401 | -€2,761 | +€1,640 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,401 | -€2,761 | +€1,640 | +37.3% |
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 9 October 2026 via checked.be.