BEAUTE - SELECTION: 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 - SELECTION
Largest movements
- Tangible fixed assets -€14,480
down €14,480 (-21.0%), from €68,801 to €54,321
of which Other tangible fixed assets: -€8,138
- Deferred charges and accrued income -€1,318
down €1,318 (-14.6%), from €9,053 to €7,735
- Profit (loss) carried forward -€20,997
down €20,997 (-77.1%), from -€27,231 to -€48,228
- Tax, wage and social debts +€6,035
up €6,035 (+48.8%), from €12,363 to €18,398
of which Taxes: +€3,051
- Trade debts -€5,404
down €5,404 (-48.7%), from €11,100 to €5,696
- Short-term financial debts +€2,917
up €2,917 (+158.7%), from €1,838 to €4,755
- Debts after one year +€1,485
up €1,485 (+3.4%), from €43,295 to €44,780
- Purchases and services +€20,506
up €20,506 (+17.4%), from €117,615 to €138,121
- Gross operating margin -€18,938
down €18,938 (-88.9%), from €21,293 to €2,355
- Other operating charges +€6,107
up €6,107 (+2621.0%), from €233 to €6,340
- Depreciation -€1,610
down €1,610 (-10.0%), from €16,090 to €14,480
- Turnover +€1,568
up €1,568 (+1.1%), from €138,908 to €140,476
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,647 | €104,928 | -€16,719 | -13.7% |
| Fixed assets | 21/28 | €69,864 | €55,384 | -€14,480 | -20.7% |
| Tangible fixed assets | 22/27 | €68,801 | €54,321 | -€14,480 | -21.0% |
| Land and buildings | 22 | €10,679 | €9,110 | -€1,569 | -14.7% |
| Plant, machinery and equipment | 23 | €7,225 | €3,176 | -€4,049 | -56.0% |
| Furniture and vehicles | 24 | €1,495 | €771 | -€724 | -48.4% |
| Other tangible fixed assets | 26 | €49,402 | €41,264 | -€8,138 | -16.5% |
| Financial fixed assets | 28 | €1,063 | €1,063 | = | 0.0% |
| Current assets | 29/58 | €51,783 | €49,544 | -€2,239 | -4.3% |
| Stocks and contracts in progress | 3 | €1,517 | €1,517 | = | 0.0% |
| Stocks | 30/36 | €1,517 | €1,517 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,213 | €40,292 | -€921 | -2.2% |
| Trade receivables | 40 | €35,955 | €35,034 | -€921 | -2.6% |
| Other amounts receivable | 41 | €5,258 | €5,258 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €9,053 | €7,735 | -€1,318 | -14.6% |
| Total equity and liabilities | 10/49 | €121,647 | €104,928 | -€16,719 | -13.7% |
| Equity | 10/15 | €16,150 | -€4,847 | -€20,997 | |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,231 | -€48,228 | -€20,997 | -77.1% |
| Amounts payable | 17/49 | €105,497 | €109,775 | +€4,278 | +4.1% |
| Amounts payable after more than one year | 17 | €43,295 | €44,780 | +€1,485 | +3.4% |
| Financial debts | 170/4 | €43,295 | €44,780 | +€1,485 | +3.4% |
| Amounts payable within one year | 42/48 | €62,202 | €64,995 | +€2,793 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,989 | €5,306 | +€317 | +6.4% |
| Financial debts | 43 | €1,838 | €4,755 | +€2,917 | +158.7% |
| Credit institutions | 430/8 | €1,838 | €4,755 | +€2,917 | +158.7% |
| Trade debts | 44 | €11,100 | €5,696 | -€5,404 | -48.7% |
| Suppliers | 440/4 | €11,100 | €5,696 | -€5,404 | -48.7% |
| Advances received on contracts in progress | 46 | €31,912 | €30,798 | -€1,114 | -3.5% |
| Taxes, remuneration and social security | 45 | €12,363 | €18,398 | +€6,035 | +48.8% |
| Taxes | 450/3 | €12,363 | €15,414 | +€3,051 | +24.7% |
| Remuneration and social security | 454/9 | - | €2,984 | +€2,984 | |
| Other amounts payable | 47/48 | - | €42 | +€42 | |
| Turnover | 70 | €138,908 | €140,476 | +€1,568 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,615 | €138,121 | +€20,506 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,090 | €14,480 | -€1,610 | -10.0% |
| Other operating charges | 640/8 | €233 | €6,340 | +€6,107 | +2621.0% |
| Non-recurring operating charges | 66A | €120 | €84 | -€36 | -30.0% |
| Gross operating margin | 9900 | €21,293 | €2,355 | -€18,938 | -88.9% |
| Operating profit (loss) | 9901 | €4,850 | -€18,549 | -€23,399 | |
| Financial charges | 65/66B | €2,120 | €2,448 | +€328 | +15.5% |
| Recurring financial charges | 65 | €2,120 | €2,448 | +€328 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €2,730 | -€20,997 | -€23,727 | |
| Income taxes | 67/77 | €1,250 | - | -€1,250 | |
| Profit (loss) for the period | 9904 | €1,480 | -€20,997 | -€22,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,480 | -€20,997 | -€22,477 |
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 5 October 2026 via checked.be.