BEAUTE ET PASSION: what changed
What changed
BEAUTE ET PASSION
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
-€9,186
2024 · -€10,100+€914
Equity
-€70,923
2024 · -€61,737-€9,186
Cash
€1,609
2024 · €462+€1,147
Balance sheet total
€66,261
2024 · €76,543-€10,282
Largest movements
Assets
- Tangible fixed assets -€8,019
down €8,019 (-19.0%), from €42,111 to €34,092
of which Plant, machinery and equipment: -€7,781
- Stocks and contracts -€2,388
down €2,388 (-7.3%), from €32,743 to €30,356
- Cash +€1,147
up €1,147 (+248%), from €462 to €1,609
mainly Depreciation (+€8,600) and Other debts (+€4,792)
Equity and liabilities
- Profit (loss) carried forward -€9,186
down €9,186 (-10.5%), from -€87,797 to -€96,983
- Current portion of long-term debt -€5,216
down €5,216 (-60.6%), from €8,613 to €3,397
- Other debts +€4,792
up €4,792 (+8.2%), from €58,191 to €62,983
- Debts after one year -€3,397
down €3,397 (-8.9%), from €38,370 to €34,973
- Trade debts +€2,569
up €2,569 (+13.9%), from €18,496 to €21,064
Income statement
- Depreciation -€5,136
down €5,136 (-37.4%), from €13,737 to €8,600
- Gross operating margin -€2,688
down €2,688 (-7.9%), from €34,191 to €31,503
- Financial charges +€389
up €389 (+11.1%), from €3,506 to €3,894
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
-€10,100
Gross operating margin
-€2,688
Staff costs
-€105
Depreciation
+€5,136
Other operating charges
+€49
Other operating items
-€1,360
Financial income
+€288
Financial charges
-€389
Taxes
-€19
Result 2025
-€9,186
raises the resultlowers the resultnot broken down further in the accounts
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
+€10,990
Investment
-€582
Financing
-€9,261
Cash 2024
€462
From operations (derived)
+€10,990
Net result for the year
-€9,186
Depreciation
+€8,600
Stocks and contracts
+€2,388
Receivables within one year
+€503
Deferred charges and accrued income
+€521
Trade debts
+€2,569
Tax, wage and social debts
+€804
Other debts
+€4,792
Investment (derived)
-€582
Investment in fixed assets (net)
-€582
Financing
-€9,261
Debts after one year
-€3,397
Current portion of long-term debt
-€5,216
Short-term financial debts
-€648
Cash 2025
€1,609
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,543 | €66,261 | -€10,282 | -13.4% |
| Fixed assets | 21/28 | €42,111 | €34,092 | -€8,019 | -19.0% |
| Tangible fixed assets | 22/27 | €42,111 | €34,092 | -€8,019 | -19.0% |
| Plant, machinery and equipment | 23 | €39,828 | €32,046 | -€7,781 | -19.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,283 | €2,046 | -€237 | -10.4% |
| Current assets | 29/58 | €34,432 | €32,169 | -€2,264 | -6.6% |
| Stocks and contracts in progress | 3 | €32,743 | €30,356 | -€2,388 | -7.3% |
| Stocks | 30/36 | €32,743 | €30,356 | -€2,388 | -7.3% |
| Amounts receivable within one year | 40/41 | €503 | - | -€503 | |
| Trade receivables | 40 | €503 | - | -€503 | |
| Cash at bank and in hand | 54/58 | €462 | €1,609 | +€1,147 | +248% |
| Deferred charges and accrued income | 490/1 | €725 | €204 | -€521 | -71.9% |
| Total equity and liabilities | 10/49 | €76,543 | €66,261 | -€10,282 | -13.4% |
| Equity | 10/15 | -€61,737 | -€70,923 | -€9,186 | -14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,797 | -€96,983 | -€9,186 | -10.5% |
| Amounts payable | 17/49 | €138,280 | €137,184 | -€1,096 | -0.8% |
| Amounts payable after more than one year | 17 | €38,370 | €34,973 | -€3,397 | -8.9% |
| Financial debts | 170/4 | €38,370 | €34,973 | -€3,397 | -8.9% |
| Amounts payable within one year | 42/48 | €99,910 | €102,211 | +€2,301 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €8,613 | €3,397 | -€5,216 | -60.6% |
| Financial debts | 43 | €9,878 | €9,230 | -€648 | -6.6% |
| Credit institutions | 430/8 | €9,878 | €9,230 | -€648 | -6.6% |
| Trade debts | 44 | €18,496 | €21,064 | +€2,569 | +13.9% |
| Suppliers | 440/4 | €18,496 | €21,064 | +€2,569 | +13.9% |
| Taxes, remuneration and social security | 45 | €4,732 | €5,536 | +€804 | +17.0% |
| Taxes | 450/3 | €4,559 | €1,880 | -€2,679 | -58.8% |
| Remuneration and social security | 454/9 | €173 | €3,656 | +€3,482 | +2,008% |
| Other amounts payable | 47/48 | €58,191 | €62,983 | +€4,792 | +8.2% |
| Non-recurring operating income | 76A | - | €246 | +€246 | |
| Remuneration, social security and pensions | 62 | €25,467 | €25,572 | +€105 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,737 | €8,600 | -€5,136 | -37.4% |
| Other operating charges | 640/8 | €1,325 | €1,276 | -€49 | -3.7% |
| Non-recurring operating charges | 66A | - | €1,360 | +€1,360 | |
| Gross operating margin | 9900 | €34,191 | €31,503 | -€2,688 | -7.9% |
| Operating profit (loss) | 9901 | -€6,338 | -€5,305 | +€1,033 | +16.3% |
| Financial income | 75/76B | - | €288 | +€288 | |
| Recurring financial income | 75 | - | €288 | +€288 | |
| Financial charges | 65/66B | €3,506 | €3,894 | +€389 | +11.1% |
| Recurring financial charges | 65 | €3,506 | €3,894 | +€389 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,844 | -€8,911 | +€932 | +9.5% |
| Income taxes | 67/77 | €256 | €275 | +€19 | +7.3% |
| Profit (loss) for the period | 9904 | -€10,100 | -€9,186 | +€914 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,100 | -€9,186 | +€914 | +9.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.