BEAUTE ETERNELLE: what changed
Two fiscal 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 ETERNELLE
Largest movements
- Cash -€18,773
down €18,773 (-9.1%), from €205,723 to €186,950
mainly Net result for the year (-€16,075) and Debts after one year (-€7,452)
- Tangible fixed assets -€11,933
down €11,933 (-21.8%), from €54,834 to €42,901
of which Furniture and vehicles: -€12,809
- Receivables within one year +€3,807
up €3,807 (+4.6%), from €83,120 to €86,927
of which Other amounts receivable: +€3,364
- Profit (loss) carried forward -€16,075
down €16,075, from €2,836 to -€13,239
- Debts after one year -€7,452
down €7,452 (-28.7%), from €25,991 to €18,538
- Staff costs +€9,426
up €9,426 (+1.9%), from €506,005 to €515,431
- Gross operating margin -€6,602
down €6,602 (-1.1%), from €594,799 to €588,197
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 | €353,037 | €326,120 | -€26,917 | -7.6% |
| Fixed assets | 21/28 | €55,109 | €43,176 | -€11,933 | -21.7% |
| Tangible fixed assets | 22/27 | €54,834 | €42,901 | -€11,933 | -21.8% |
| Plant, machinery and equipment | 23 | €394 | €1,271 | +€876 | +222.4% |
| Furniture and vehicles | 24 | €54,440 | €41,631 | -€12,809 | -23.5% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €297,928 | €282,944 | -€14,984 | -5.0% |
| Stocks and contracts in progress | 3 | €5,735 | €5,728 | -€7 | -0.1% |
| Stocks | 30/36 | €5,735 | €5,728 | -€7 | -0.1% |
| Amounts receivable within one year | 40/41 | €83,120 | €86,927 | +€3,807 | +4.6% |
| Trade receivables | 40 | €70,125 | €70,568 | +€444 | +0.6% |
| Other amounts receivable | 41 | €12,995 | €16,359 | +€3,364 | +25.9% |
| Cash at bank and in hand | 54/58 | €205,723 | €186,950 | -€18,773 | -9.1% |
| Deferred charges and accrued income | 490/1 | €3,350 | €3,340 | -€11 | -0.3% |
| Total equity and liabilities | 10/49 | €353,037 | €326,120 | -€26,917 | -7.6% |
| Equity | 10/15 | €130,330 | €114,255 | -€16,075 | -12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,294 | €121,294 | = | 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% |
| Distributable reserves | 133 | €119,434 | €119,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,836 | -€13,239 | -€16,075 | |
| Amounts payable | 17/49 | €222,708 | €211,866 | -€10,842 | -4.9% |
| Amounts payable after more than one year | 17 | €25,991 | €18,538 | -€7,452 | -28.7% |
| Financial debts | 170/4 | €25,991 | €18,538 | -€7,452 | -28.7% |
| Amounts payable within one year | 42/48 | €196,717 | €193,327 | -€3,390 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €18,107 | €19,364 | +€1,258 | +6.9% |
| Trade debts | 44 | €99,065 | €97,236 | -€1,829 | -1.8% |
| Suppliers | 440/4 | €99,065 | €97,236 | -€1,829 | -1.8% |
| Taxes, remuneration and social security | 45 | €79,546 | €76,727 | -€2,818 | -3.5% |
| Taxes | 450/3 | €8,386 | €2,325 | -€6,061 | -72.3% |
| Remuneration and social security | 454/9 | €71,160 | €74,403 | +€3,243 | +4.6% |
| Non-recurring operating income | 76A | €21,000 | - | -€21,000 | |
| Remuneration, social security and pensions | 62 | €506,005 | €515,431 | +€9,426 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,706 | €12,933 | +€3,227 | +33.3% |
| Other operating charges | 640/8 | €66,487 | €67,057 | +€571 | +0.9% |
| Gross operating margin | 9900 | €594,799 | €588,197 | -€6,602 | -1.1% |
| Operating profit (loss) | 9901 | €12,601 | -€7,225 | -€19,826 | |
| Financial income | 75/76B | €1,348 | €3,088 | +€1,740 | +129.2% |
| Recurring financial income | 75 | €1,348 | €1,237 | -€111 | -8.2% |
| Non-recurring financial income | 76B | - | €1,851 | +€1,851 | |
| Financial charges | 65/66B | €10,960 | €11,748 | +€788 | +7.2% |
| Recurring financial charges | 65 | €10,960 | €11,748 | +€788 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €2,988 | -€15,885 | -€18,873 | |
| Income taxes | 67/77 | €152 | €190 | +€37 | +24.5% |
| Profit (loss) for the period | 9904 | €2,836 | -€16,075 | -€18,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,836 | -€16,075 | -€18,911 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.