BEAUTIKA: what changed
What changed
BEAUTIKA
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€14,591
2024 · €27,960-€13,369
Equity
€95,324
2024 · €80,733+€14,591
Cash
€21,580
2024 · €1,068+€20,512
Balance sheet total
€224,366
2024 · €227,149-€2,783
Largest movements
Assets
- Cash +€20,512
up €20,512 (+1,921%), from €1,068 to €21,580
mainly Depreciation (+€16,458) and Net result for the year (+€14,591)
- Receivables within one year -€13,952
down €13,952 (-51.3%), from €27,202 to €13,250
of which Other amounts receivable: -€13,557
- Tangible fixed assets -€8,319
down €8,319 (-4.5%), from €186,094 to €177,775
of which Land and buildings: -€9,378
Equity and liabilities
- Debts after one year -€24,390
down €24,390 (-26.7%), from €91,474 to €67,084
- Reserves +€14,591
up €14,591 (+19.6%), from €74,533 to €89,124
- Trade debts +€7,522
up €7,522 (+161%), from €4,671 to €12,192
Income statement
- Gross operating margin -€8,939
down €8,939 (-7.0%), from €127,754 to €118,815
- Taxes -€8,064
down €8,064 (-62.7%), from €12,857 to €4,794
- Staff costs +€6,432
up €6,432 (+9.5%), from €67,621 to €74,052
- Depreciation +€3,898
up €3,898 (+31.0%), from €12,560 to €16,458
- Other operating charges +€3,525
up €3,525 (+373%), from €944 to €4,469
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
€27,960
Gross operating margin
-€8,939
Staff costs
-€6,432
Depreciation
-€3,898
Other operating charges
-€3,525
Other operating items
+€43
Financial income
-€4
Financial charges
+€1,322
Taxes
+€8,064
Result 2025
€14,591
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
+€51,485
Investment
-€8,139
Financing
-€22,833
Cash 2024
€1,068
From operations (derived)
+€51,485
Net result for the year
+€14,591
Depreciation
+€16,458
Stocks and contracts
+€1,031
Receivables within one year
+€13,952
Deferred charges and accrued income
-€7
Trade debts
+€7,522
Tax, wage and social debts
-€2,062
Investment (derived)
-€8,139
Investment in fixed assets (net)
-€8,139
Financing
-€22,833
Debts after one year
-€24,390
Current portion of long-term debt
+€1,556
Cash 2025
€21,580
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,149 | €224,366 | -€2,783 | -1.2% |
| Fixed assets | 21/28 | €186,219 | €177,900 | -€8,319 | -4.5% |
| Tangible fixed assets | 22/27 | €186,094 | €177,775 | -€8,319 | -4.5% |
| Land and buildings | 22 | €156,540 | €147,162 | -€9,378 | -6.0% |
| Furniture and vehicles | 24 | €29,554 | €23,815 | -€5,739 | -19.4% |
| Other tangible fixed assets | 26 | - | €6,798 | +€6,798 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €40,930 | €46,466 | +€5,536 | +13.5% |
| Stocks and contracts in progress | 3 | €12,447 | €11,416 | -€1,031 | -8.3% |
| Stocks | 30/36 | €12,447 | €11,416 | -€1,031 | -8.3% |
| Amounts receivable within one year | 40/41 | €27,202 | €13,250 | -€13,952 | -51.3% |
| Trade receivables | 40 | €396 | - | -€396 | |
| Other amounts receivable | 41 | €26,806 | €13,250 | -€13,557 | -50.6% |
| Cash at bank and in hand | 54/58 | €1,068 | €21,580 | +€20,512 | +1,921% |
| Deferred charges and accrued income | 490/1 | €213 | €220 | +€7 | +3.4% |
| Total equity and liabilities | 10/49 | €227,149 | €224,366 | -€2,783 | -1.2% |
| Equity | 10/15 | €80,733 | €95,324 | +€14,591 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,533 | €89,124 | +€14,591 | +19.6% |
| Distributable reserves | 133 | €74,533 | €89,124 | +€14,591 | +19.6% |
| Amounts payable | 17/49 | €146,416 | €129,041 | -€17,374 | -11.9% |
| Amounts payable after more than one year | 17 | €91,474 | €67,084 | -€24,390 | -26.7% |
| Financial debts | 170/4 | €91,474 | €67,084 | -€24,390 | -26.7% |
| Amounts payable within one year | 42/48 | €54,611 | €61,627 | +€7,015 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €26,760 | €28,316 | +€1,556 | +5.8% |
| Trade debts | 44 | €4,671 | €12,192 | +€7,522 | +161% |
| Suppliers | 440/4 | €4,671 | €12,192 | +€7,522 | +161% |
| Taxes, remuneration and social security | 45 | €23,181 | €21,118 | -€2,062 | -8.9% |
| Taxes | 450/3 | €17,575 | €14,088 | -€3,487 | -19.8% |
| Remuneration and social security | 454/9 | €5,605 | €7,030 | +€1,425 | +25.4% |
| Accrued charges and deferred income | 492/3 | €330 | €330 | = | 0.0% |
| Non-recurring operating income | 76A | €2,250 | €507 | -€1,743 | -77.5% |
| Remuneration, social security and pensions | 62 | €67,621 | €74,052 | +€6,432 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,560 | €16,458 | +€3,898 | +31.0% |
| Other operating charges | 640/8 | €944 | €4,469 | +€3,525 | +373% |
| Non-recurring operating charges | 66A | €43 | €0 | -€43 | -99.8% |
| Gross operating margin | 9900 | €127,754 | €118,815 | -€8,939 | -7.0% |
| Operating profit (loss) | 9901 | €46,586 | €23,835 | -€22,750 | -48.8% |
| Financial income | 75/76B | €5 | €1 | -€4 | -80.4% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -80.4% |
| Financial charges | 65/66B | €5,774 | €4,452 | -€1,322 | -22.9% |
| Recurring financial charges | 65 | €5,774 | €4,199 | -€1,575 | -27.3% |
| Non-recurring financial charges | 66B | - | €253 | +€253 | |
| Profit (loss) for the period before taxes | 9903 | €40,817 | €19,385 | -€21,433 | -52.5% |
| Income taxes | 67/77 | €12,857 | €4,794 | -€8,064 | -62.7% |
| Profit (loss) for the period | 9904 | €27,960 | €14,591 | -€13,369 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,960 | €14,591 | -€13,369 | -47.8% |
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 3 November 2026 via checked.be.