BEAUTE ET VIE: what changed
What changed
BEAUTE ET VIE
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
-€335,630
2024 · -€51,479-€284,151
Equity
-€235,727
2024 · €231,689-€467,416
Cash
€397,742
2024 · €814+€396,928
Balance sheet total
€572,603
2024 · €1.2m-€609,675
Largest movements
Assets
- Tangible fixed assets -€1.1m
down €1.1m (-99.4%), from €1.2m to €7,017
of which Land and buildings: -€1.1m
- Cash +€396,928
up €396,928 (+48,770%), from €814 to €397,742
mainly Investment in fixed assets (net) (+€1.1m) and Current portion of long-term debt (+€221,840)
- Receivables within one year +€101,273
up €101,273 (+1,463%), from €6,922 to €108,195
of which Other amounts receivable: +€89,716
- Financial fixed assets +€39,000
new in 2025: €39,000
Equity and liabilities
- Debts after one year -€349,264
down €349,264 (-44.4%), from €787,264 to €438,000
of which Financial debts: -€267,264
- Profit (loss) carried forward -€335,630
down €335,630 (-386%), from -€87,056 to -€422,687
- Current portion of long-term debt +€221,840
up €221,840 (+488%), from €45,425 to €267,264
- Investment grants -€131,786
down €131,786 (-100%), from €131,786 to €0
- Trade debts +€34,229
up €34,229 (+170%), from €20,163 to €54,392
Income statement
- Financial income +€122,873
up €122,873 (+1,374%), from €8,940 to €131,813
- Gross operating margin -€66,103
down €66,103 (-34.9%), from €189,417 to €123,313
- Depreciation -€58,974
down €58,974 (-97.1%), from €60,708 to €1,734
- Staff costs -€44,645
down €44,645 (-28.8%), from €155,119 to €110,473
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
-€51,479
Gross operating margin
-€66,103
Staff costs
+€44,645
Depreciation
+€58,974
Other operating charges
-€723
Other operating items
-€442,572
Financial income
+€122,873
Financial charges
-€1,246
Result 2025
-€335,630
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
-€418,059
Investment
+€1.1m
Financing
-€292,909
Cash 2024
€814
From operations (derived)
-€418,059
Net result for the year
-€335,630
Depreciation
+€1,734
Smaller working-capital items
-€360
Receivables within one year
-€101,273
Trade debts
+€34,229
Tax, wage and social debts
-€16,759
Investment (derived)
+€1.1m
Investment in fixed assets (net)
+€1.1m
Financing
-€292,909
Debts after one year
-€349,264
Current portion of long-term debt
+€221,840
Short-term financial debts
-€33,698
Contributions, distributions and other
-€131,786
Cash 2025
€397,742
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,182,278 | €572,603 | -€609,675 | -51.6% |
| Fixed assets | 21/28 | €1,155,648 | €46,017 | -€1.1m | -96.0% |
| Tangible fixed assets | 22/27 | €1,155,648 | €7,017 | -€1.1m | -99.4% |
| Land and buildings | 22 | €1,138,449 | €0 | -€1.1m | -100% |
| Plant, machinery and equipment | 23 | €5,837 | €4,165 | -€1,672 | -28.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €11,361 | €2,852 | -€8,509 | -74.9% |
| Financial fixed assets | 28 | - | €39,000 | +€39,000 | |
| Current assets | 29/58 | €26,631 | €526,586 | +€499,956 | +1,877% |
| Stocks and contracts in progress | 3 | €17,937 | €17,920 | -€17 | -0.1% |
| Stocks | 30/36 | €17,937 | €17,920 | -€17 | -0.1% |
| Amounts receivable within one year | 40/41 | €6,922 | €108,195 | +€101,273 | +1,463% |
| Trade receivables | 40 | €6,922 | €18,479 | +€11,557 | +167% |
| Other amounts receivable | 41 | - | €89,716 | +€89,716 | |
| Cash at bank and in hand | 54/58 | €814 | €397,742 | +€396,928 | +48,770% |
| Deferred charges and accrued income | 490/1 | €958 | €2,729 | +€1,771 | +185% |
| Total equity and liabilities | 10/49 | €1,182,278 | €572,603 | -€609,675 | -51.6% |
| Equity | 10/15 | €231,689 | -€235,727 | -€467,416 | |
| Contributions | 10/11 | €164,600 | €164,600 | = | 0.0% |
| Reserves | 13 | €22,360 | €22,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,460 | €16,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,460 | €16,460 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,900 | €5,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,056 | -€422,687 | -€335,630 | -386% |
| Investment grants | 15 | €131,786 | €0 | -€131,786 | -100% |
| Amounts payable | 17/49 | €950,589 | €808,330 | -€142,259 | -15.0% |
| Amounts payable after more than one year | 17 | €787,264 | €438,000 | -€349,264 | -44.4% |
| Financial debts | 170/4 | €267,264 | €0 | -€267,264 | -100% |
| Other amounts payable | 178/9 | €520,000 | €438,000 | -€82,000 | -15.8% |
| Amounts payable within one year | 42/48 | €161,975 | €368,060 | +€206,085 | +127% |
| Current portion of amounts payable after more than one year | 42 | €45,425 | €267,264 | +€221,840 | +488% |
| Financial debts | 43 | €57,375 | €23,677 | -€33,698 | -58.7% |
| Credit institutions | 430/8 | €57,375 | €23,677 | -€33,698 | -58.7% |
| Trade debts | 44 | €20,163 | €54,392 | +€34,229 | +170% |
| Suppliers | 440/4 | €20,163 | €54,392 | +€34,229 | +170% |
| Taxes, remuneration and social security | 45 | €38,147 | €21,388 | -€16,759 | -43.9% |
| Taxes | 450/3 | €11,837 | €8,337 | -€3,501 | -29.6% |
| Remuneration and social security | 454/9 | €26,309 | €13,051 | -€13,258 | -50.4% |
| Other amounts payable | 47/48 | €865 | €1,340 | +€475 | +54.9% |
| Accrued charges and deferred income | 492/3 | €1,350 | €2,270 | +€920 | +68.1% |
| Remuneration, social security and pensions | 62 | €155,119 | €110,473 | -€44,645 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,708 | €1,734 | -€58,974 | -97.1% |
| Other operating charges | 640/8 | €11,555 | €12,278 | +€723 | +6.3% |
| Non-recurring operating charges | 66A | €1,864 | €444,436 | +€442,572 | +23,745% |
| Gross operating margin | 9900 | €189,417 | €123,313 | -€66,103 | -34.9% |
| Operating profit (loss) | 9901 | -€39,829 | -€445,608 | -€405,779 | -1,019% |
| Financial income | 75/76B | €8,940 | €131,813 | +€122,873 | +1,374% |
| Recurring financial income | 75 | €8,940 | €131,813 | +€122,873 | +1,374% |
| Financial charges | 65/66B | €20,590 | €21,835 | +€1,246 | +6.1% |
| Recurring financial charges | 65 | €20,590 | €21,835 | +€1,246 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,479 | -€335,630 | -€284,151 | -552% |
| Profit (loss) for the period | 9904 | -€51,479 | -€335,630 | -€284,151 | -552% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,479 | -€335,630 | -€284,151 | -552% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.