BEAUTY ATELJEE: 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 ATELJEE
Largest movements
- Receivables within one year +€2,209
up €2,209 (+56.8%), from €3,890 to €6,099
- Tangible fixed assets -€2,152
down €2,152 (-93.7%), from €2,298 to €146
of which Other tangible fixed assets: -€1,299
- Stocks and contracts +€1,749
up €1,749 (+42.3%), from €4,131 to €5,880
- Cash -€1,672
down €1,672 (-47.3%), from €3,535 to €1,864
- Profit (loss) carried forward +€5,080
up €5,080 (+36.6%), from -€13,897 to -€8,817
- Tax, wage and social debts -€3,230
down €3,230 (-41.8%), from €7,723 to €4,493
of which Remuneration and social security: -€3,391
- Trade debts -€1,611
down €1,611 (-78.6%), from €2,049 to €438
- Depreciation -€2,004
down €2,004 (-88.5%), from €2,265 to €261
- Taxes +€1,000
up €1,000 (+200%), from €500 to €1,500
- Gross operating margin -€747
down €747 (-13.5%), from €5,515 to €4,769
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,879 | €14,014 | +€135 | +1.0% |
| Fixed assets | 21/28 | €2,323 | €171 | -€2,152 | -92.7% |
| Tangible fixed assets | 22/27 | €2,298 | €146 | -€2,152 | -93.7% |
| Plant, machinery and equipment | 23 | €337 | €146 | -€192 | -56.8% |
| Furniture and vehicles | 24 | €662 | €0 | -€662 | -100% |
| Other tangible fixed assets | 26 | €1,299 | - | -€1,299 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €11,556 | €13,843 | +€2,287 | +19.8% |
| Stocks and contracts in progress | 3 | €4,131 | €5,880 | +€1,749 | +42.3% |
| Stocks | 30/36 | €4,131 | €5,880 | +€1,749 | +42.3% |
| Amounts receivable within one year | 40/41 | €3,890 | €6,099 | +€2,209 | +56.8% |
| Other amounts receivable | 41 | €3,890 | €6,099 | +€2,209 | +56.8% |
| Cash at bank and in hand | 54/58 | €3,535 | €1,864 | -€1,672 | -47.3% |
| Total equity and liabilities | 10/49 | €13,879 | €14,014 | +€135 | +1.0% |
| Equity | 10/15 | €3,503 | €8,583 | +€5,080 | +145% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,200 | €11,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,897 | -€8,817 | +€5,080 | +36.6% |
| Amounts payable | 17/49 | €10,376 | €5,431 | -€4,945 | -47.7% |
| Amounts payable within one year | 42/48 | €10,376 | €5,431 | -€4,945 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €500 | €500 | = | 0.0% |
| Trade debts | 44 | €2,049 | €438 | -€1,611 | -78.6% |
| Suppliers | 440/4 | €2,049 | €438 | -€1,611 | -78.6% |
| Taxes, remuneration and social security | 45 | €7,723 | €4,493 | -€3,230 | -41.8% |
| Taxes | 450/3 | €3,833 | €3,993 | +€160 | +4.2% |
| Remuneration and social security | 454/9 | €3,891 | €500 | -€3,391 | -87.1% |
| Other amounts payable | 47/48 | €103 | - | -€103 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €261 | -€2,004 | -88.5% |
| Other operating charges | 640/8 | €657 | €697 | +€40 | +6.1% |
| Gross operating margin | 9900 | €5,515 | €4,769 | -€747 | -13.5% |
| Operating profit (loss) | 9901 | €2,593 | €3,810 | +€1,218 | +47.0% |
| Financial income | 75/76B | €39 | €0 | -€39 | -100.0% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -100.0% |
| Financial charges | 65/66B | €333 | €379 | +€47 | +14.0% |
| Recurring financial charges | 65 | €333 | €379 | +€47 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €2,298 | €3,431 | +€1,132 | +49.3% |
| Income taxes | 67/77 | €500 | €1,500 | +€1,000 | +200% |
| Profit (loss) for the period | 9904 | €1,798 | €1,931 | +€132 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,798 | €1,931 | +€132 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.