BEAUTY: 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.
BEAUTY
Largest movements
- Receivables within one year -€4,063
down €4,063 (-5.2%), from €77,524 to €73,461
- Cash -€1,818
down €1,818 (-33.4%), from €5,445 to €3,627
mainly Contributions, distributions and other (-€6,000) and Tax, wage and social debts (-€1,996)
- Stocks and contracts +€1,481
up €1,481 (+12.0%), from €12,297 to €13,778
- Tax, wage and social debts -€1,996
down €1,996 (-38.3%), from €5,205 to €3,209
of which Taxes: -€1,713
- Purchases and services +€10,657
up €10,657 (+8.7%), from €122,171 to €132,828
- Turnover +€9,216
up €9,216 (+6.5%), from €141,253 to €150,469
- Financial income +€2,398
up €2,398 (+70.5%), from €3,403 to €5,801
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 | €98,036 | €95,377 | -€2,659 | -2.7% |
| Fixed assets | 21/28 | €2,319 | €3,092 | +€773 | +33.3% |
| Tangible fixed assets | 22/27 | €2,319 | €3,092 | +€773 | +33.3% |
| Plant, machinery and equipment | 23 | - | €1,368 | +€1,368 | |
| Furniture and vehicles | 24 | €2,319 | €1,724 | -€595 | -25.7% |
| Current assets | 29/58 | €95,717 | €92,285 | -€3,432 | -3.6% |
| Stocks and contracts in progress | 3 | €12,297 | €13,778 | +€1,481 | +12.0% |
| Stocks | 30/36 | €12,297 | €13,778 | +€1,481 | +12.0% |
| Amounts receivable within one year | 40/41 | €77,524 | €73,461 | -€4,063 | -5.2% |
| Other amounts receivable | 41 | €77,524 | €73,461 | -€4,063 | -5.2% |
| Cash at bank and in hand | 54/58 | €5,445 | €3,627 | -€1,818 | -33.4% |
| Deferred charges and accrued income | 490/1 | €451 | €1,419 | +€968 | +215% |
| Total equity and liabilities | 10/49 | €98,036 | €95,377 | -€2,659 | -2.7% |
| Equity | 10/15 | €90,134 | €90,512 | +€378 | +0.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €16,999 | €16,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,999 | €16,999 | = | 0.0% |
| Financial assistance | 1313 | €16,999 | €16,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,075 | €65,453 | +€378 | +0.6% |
| Amounts payable | 17/49 | €7,902 | €4,865 | -€3,037 | -38.4% |
| Amounts payable within one year | 42/48 | €6,602 | €3,710 | -€2,892 | -43.8% |
| Trade debts | 44 | €1,397 | €501 | -€896 | -64.1% |
| Suppliers | 440/4 | €1,397 | €501 | -€896 | -64.1% |
| Taxes, remuneration and social security | 45 | €5,205 | €3,209 | -€1,996 | -38.3% |
| Taxes | 450/3 | €3,556 | €1,843 | -€1,713 | -48.2% |
| Remuneration and social security | 454/9 | €1,649 | €1,366 | -€283 | -17.2% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,155 | -€145 | -11.2% |
| Turnover | 70 | €141,253 | €150,469 | +€9,216 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €122,171 | €132,828 | +€10,657 | +8.7% |
| Remuneration, social security and pensions | 62 | €11,760 | €13,039 | +€1,279 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €123 | -€472 | -79.3% |
| Other operating charges | 640/8 | €805 | €976 | +€171 | +21.2% |
| Gross operating margin | 9900 | €19,082 | €17,641 | -€1,441 | -7.6% |
| Operating profit (loss) | 9901 | €5,922 | €3,503 | -€2,419 | -40.8% |
| Financial income | 75/76B | €3,403 | €5,801 | +€2,398 | +70.5% |
| Recurring financial income | 75 | €3,403 | €1,796 | -€1,607 | -47.2% |
| Non-recurring financial income | 76B | €3,403 | €4,005 | +€602 | +17.7% |
| Financial charges | 65/66B | €267 | €123 | -€144 | -53.9% |
| Recurring financial charges | 65 | €259 | €123 | -€136 | -52.5% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €9,058 | €9,181 | +€123 | +1.4% |
| Income taxes | 67/77 | €3,263 | €2,803 | -€460 | -14.1% |
| Profit (loss) for the period | 9904 | €5,795 | €6,378 | +€583 | +10.1% |
| Transfer from tax-exempt reserves | 789 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,795 | €12,378 | +€6,583 | +114% |
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 20 October 2026 via checked.be.