BEAUTE PAULETTE: 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 PAULETTE
Largest movements
- Tangible fixed assets +€12,400
up €12,400 (+73.5%), from €16,864 to €29,264
of which Plant, machinery and equipment: +€14,539
- Stocks and contracts +€12,101
new in 2024: €12,101
- Receivables within one year -€10,521
down €10,521 (-88.9%), from €11,838 to €1,317
- Cash -€8,767
down €8,767 (-34.3%), from €25,575 to €16,809
mainly Investment in fixed assets (net) (-€20,697) and Debts after one year (-€12,326)
- Current portion of long-term debt +€12,445
new in 2024: €12,445
- Debts after one year -€12,326
down €12,326 (-12.9%), from €95,437 to €83,110
of which Other amounts payable: -€12,912
- Tax, wage and social debts +€6,989
up €6,989 (+1,171%), from €597 to €7,586
- Profit (loss) carried forward -€4,209
down €4,209 (-8.5%), from -€49,725 to -€53,934
- Advances received +€2,310
up €2,310 (+1,400%), from €165 to €2,475
- Turnover +€72,223
new in 2024: €72,223
- Purchases and services +€64,753
new in 2024: €64,753
- Gross operating margin +€49,349
up €49,349, from -€41,879 to €7,470
- Depreciation +€4,084
up €4,084 (+96.9%), from €4,213 to €8,297
- Other operating charges -€3,055
down €3,055 (-94.4%), from €3,238 to €183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,203 | €62,504 | +€5,301 | +9.3% |
| Fixed assets | 21/28 | €19,789 | €32,189 | +€12,400 | +62.7% |
| Tangible fixed assets | 22/27 | €16,864 | €29,264 | +€12,400 | +73.5% |
| Plant, machinery and equipment | 23 | €7,398 | €21,936 | +€14,539 | +197% |
| Other tangible fixed assets | 26 | €9,467 | €7,328 | -€2,139 | -22.6% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €37,413 | €30,315 | -€7,099 | -19.0% |
| Stocks and contracts in progress | 3 | - | €12,101 | +€12,101 | |
| Stocks | 30/36 | - | €12,101 | +€12,101 | |
| Amounts receivable within one year | 40/41 | €11,838 | €1,317 | -€10,521 | -88.9% |
| Trade receivables | 40 | €11,838 | €1,317 | -€10,521 | -88.9% |
| Cash at bank and in hand | 54/58 | €25,575 | €16,809 | -€8,767 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €57,203 | €62,504 | +€5,301 | +9.3% |
| Equity | 10/15 | -€39,725 | -€43,934 | -€4,209 | -10.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,725 | -€53,934 | -€4,209 | -8.5% |
| Amounts payable | 17/49 | €96,928 | €106,438 | +€9,510 | +9.8% |
| Amounts payable after more than one year | 17 | €95,437 | €83,110 | -€12,326 | -12.9% |
| Financial debts | 170/4 | €40,107 | €40,693 | +€586 | +1.5% |
| Other amounts payable | 178/9 | €55,329 | €42,418 | -€12,912 | -23.3% |
| Amounts payable within one year | 42/48 | €1,491 | €23,327 | +€21,836 | +1,464% |
| Current portion of amounts payable after more than one year | 42 | - | €12,445 | +€12,445 | |
| Trade debts | 44 | €729 | €822 | +€92 | +12.7% |
| Suppliers | 440/4 | €729 | €822 | +€92 | +12.7% |
| Advances received on contracts in progress | 46 | €165 | €2,475 | +€2,310 | +1,400% |
| Taxes, remuneration and social security | 45 | €597 | €7,586 | +€6,989 | +1,171% |
| Taxes | 450/3 | €597 | €7,586 | +€6,989 | +1,171% |
| Turnover | 70 | - | €72,223 | +€72,223 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €64,753 | +€64,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,213 | €8,297 | +€4,084 | +96.9% |
| Other operating charges | 640/8 | €3,238 | €183 | -€3,055 | -94.4% |
| Non-recurring operating charges | 66A | - | €153 | +€153 | |
| Gross operating margin | 9900 | -€41,879 | €7,470 | +€49,349 | |
| Operating profit (loss) | 9901 | -€49,330 | -€1,163 | +€48,167 | +97.6% |
| Financial charges | 65/66B | €395 | €3,046 | +€2,651 | +671% |
| Recurring financial charges | 65 | €395 | €3,046 | +€2,651 | +671% |
| Profit (loss) for the period before taxes | 9903 | -€49,725 | -€4,209 | +€45,516 | +91.5% |
| Profit (loss) for the period | 9904 | -€49,725 | -€4,209 | +€45,516 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,725 | -€4,209 | +€45,516 | +91.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.