BEAUTIFUL ACADEMY: 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.
BEAUTIFUL ACADEMY
Largest movements
- Cash -€8,134
down €8,134 (-43.1%), from €18,878 to €10,744
mainly Advances received (-€6,940) and Other debts (-€4,765)
- Receivables within one year -€4,503
down €4,503 (-55.0%), from €8,188 to €3,685
- Stocks and contracts -€450
down €450 (-36.0%), from €1,250 to €800
- Tangible fixed assets -€443
down €443 (-50.1%), from €884 to €441
- Advances received -€6,940
no longer reported in 2025 (was €6,940)
- Other debts -€4,765
down €4,765 (-88.1%), from €5,410 to €645
- Profit (loss) carried forward -€1,194
down €1,194 (-20.3%), from €5,868 to €4,674
- Tax, wage and social debts -€727
down €727 (-15.2%), from €4,773 to €4,045
- Other operating charges +€1,492
up €1,492 (+385%), from €387 to €1,879
- Gross operating margin -€1,290
down €1,290 (-47.8%), from €2,700 to €1,410
- Taxes -€752
down €752 (-94.1%), from €800 to €48
- Financial income -€126
down €126 (-19.2%), from €657 to €531
of which Financial income: -€126
- Depreciation +€77
up €77 (+21.2%), from €366 to €443
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.
Derived cash bridge
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 | €29,200 | €15,670 | -€13,529 | -46.3% |
| Fixed assets | 21/28 | €884 | €441 | -€443 | -50.1% |
| Tangible fixed assets | 22/27 | €884 | €441 | -€443 | -50.1% |
| Plant, machinery and equipment | 23 | €884 | €441 | -€443 | -50.1% |
| Current assets | 29/58 | €28,316 | €15,230 | -€13,086 | -46.2% |
| Stocks and contracts in progress | 3 | €1,250 | €800 | -€450 | -36.0% |
| Stocks | 30/36 | €1,250 | €800 | -€450 | -36.0% |
| Amounts receivable within one year | 40/41 | €8,188 | €3,685 | -€4,503 | -55.0% |
| Trade receivables | 40 | €8,188 | €3,685 | -€4,503 | -55.0% |
| Cash at bank and in hand | 54/58 | €18,878 | €10,744 | -€8,134 | -43.1% |
| Total equity and liabilities | 10/49 | €29,200 | €15,670 | -€13,529 | -46.3% |
| Equity | 10/15 | €7,868 | €6,674 | -€1,194 | -15.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,868 | €4,674 | -€1,194 | -20.3% |
| Amounts payable | 17/49 | €21,331 | €8,996 | -€12,335 | -57.8% |
| Amounts payable within one year | 42/48 | €21,331 | €8,996 | -€12,335 | -57.8% |
| Trade debts | 44 | €4,208 | €4,305 | +€97 | +2.3% |
| Suppliers | 440/4 | €4,208 | €4,305 | +€97 | +2.3% |
| Advances received on contracts in progress | 46 | €6,940 | - | -€6,940 | |
| Taxes, remuneration and social security | 45 | €4,773 | €4,045 | -€727 | -15.2% |
| Taxes | 450/3 | €4,773 | €4,045 | -€727 | -15.2% |
| Other amounts payable | 47/48 | €5,410 | €645 | -€4,765 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €443 | +€77 | +21.2% |
| Other operating charges | 640/8 | €387 | €1,879 | +€1,492 | +385% |
| Gross operating margin | 9900 | €2,700 | €1,410 | -€1,290 | -47.8% |
| Operating profit (loss) | 9901 | €1,947 | -€913 | -€2,859 | |
| Financial income | 75/76B | €657 | €531 | -€126 | -19.2% |
| Recurring financial income | 75 | €657 | €531 | -€126 | -19.2% |
| Non-recurring financial income | 76B | €657 | €531 | -€126 | -19.2% |
| Financial charges | 65/66B | €732 | €765 | +€33 | +4.4% |
| Recurring financial charges | 65 | €732 | €765 | +€33 | +4.4% |
| Non-recurring financial charges | 66B | €732 | €765 | +€33 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €1,872 | -€1,146 | -€3,018 | |
| Income taxes | 67/77 | €800 | €48 | -€752 | -94.1% |
| Profit (loss) for the period | 9904 | €1,072 | -€1,194 | -€2,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,072 | -€1,194 | -€2,266 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.