Beauty Business: 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.
Beauty Business
Largest movements
- Receivables within one year +€61,176
up €61,176 (+660.9%), from €9,256 to €70,432
- Cash -€52,410
down €52,410 (-72.4%), from €72,424 to €20,015
mainly Receivables within one year (-€61,176) and Net result for the year (-€50,216)
- Reserves -€50,216
down €50,216 (-36.9%), from €136,041 to €85,826
of which Distributable reserves: -€50,216
- Trade debts +€28,188
up €28,188 (+233.6%), from €12,065 to €40,253
- Short-term financial debts +€25,000
new in 2024: €25,000
- Tax, wage and social debts +€3,322
up €3,322 (+18.0%), from €18,450 to €21,772
of which Remuneration and social security: +€5,004
- Other debts +€2,559
up €2,559 (+10.6%), from €24,149 to €26,708
- Gross operating margin -€48,177
down €48,177, from €35,741 to -€12,437
- Staff costs +€21,439
up €21,439 (+159.6%), from €13,434 to €34,873
- Taxes -€6,624
down €6,624 (-100.0%), from €6,624 to €0
- Financial income -€491
down €491 (-100.0%), from €491 to €0
- Depreciation -€408
down €408 (-100.0%), from €408 to €0
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,305 | €218,159 | +€8,853 | +4.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €209,305 | €218,159 | +€8,853 | +4.2% |
| Stocks and contracts in progress | 3 | €127,529 | €127,446 | -€83 | -0.1% |
| Stocks | 30/36 | €127,529 | €127,446 | -€83 | -0.1% |
| Amounts receivable within one year | 40/41 | €9,256 | €70,432 | +€61,176 | +660.9% |
| Trade receivables | 40 | €9,256 | €70,432 | +€61,176 | +660.9% |
| Cash at bank and in hand | 54/58 | €72,424 | €20,015 | -€52,410 | -72.4% |
| Deferred charges and accrued income | 490/1 | €96 | €266 | +€170 | +177.6% |
| Total equity and liabilities | 10/49 | €209,305 | €218,159 | +€8,853 | +4.2% |
| Equity | 10/15 | €154,641 | €104,426 | -€50,216 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,041 | €85,826 | -€50,216 | -36.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €136,041 | €85,826 | -€50,216 | -36.9% |
| Amounts payable | 17/49 | €54,664 | €113,733 | +€59,069 | +108.1% |
| Amounts payable within one year | 42/48 | €54,664 | €113,733 | +€59,069 | +108.1% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €12,065 | €40,253 | +€28,188 | +233.6% |
| Suppliers | 440/4 | €12,065 | €40,253 | +€28,188 | +233.6% |
| Taxes, remuneration and social security | 45 | €18,450 | €21,772 | +€3,322 | +18.0% |
| Taxes | 450/3 | €14,893 | €13,211 | -€1,682 | -11.3% |
| Remuneration and social security | 454/9 | €3,557 | €8,561 | +€5,004 | +140.7% |
| Other amounts payable | 47/48 | €24,149 | €26,708 | +€2,559 | +10.6% |
| Remuneration, social security and pensions | 62 | €13,434 | €34,873 | +€21,439 | +159.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €0 | -€408 | -100.0% |
| Other operating charges | 640/8 | €740 | €912 | +€172 | +23.2% |
| Gross operating margin | 9900 | €35,741 | -€12,437 | -€48,177 | |
| Operating profit (loss) | 9901 | €21,158 | -€48,222 | -€69,380 | |
| Financial income | 75/76B | €491 | €0 | -€491 | -100.0% |
| Recurring financial income | 75 | €491 | €0 | -€491 | -100.0% |
| Financial charges | 65/66B | €2,080 | €1,994 | -€86 | -4.1% |
| Recurring financial charges | 65 | €2,080 | €1,994 | -€86 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €19,569 | -€50,216 | -€69,785 | |
| Income taxes | 67/77 | €6,624 | €0 | -€6,624 | -100.0% |
| Profit (loss) for the period | 9904 | €12,945 | -€50,216 | -€63,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,945 | -€50,216 | -€63,160 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.