BEAUTY -FLY: 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 -FLY
Largest movements
- Receivables within one year +€14,061
up €14,061 (+81.2%), from €17,312 to €31,373
of which Trade receivables: +€13,837
- Deferred charges and accrued income +€5,716
up €5,716 (+483%), from €1,183 to €6,899
- Tangible fixed assets -€4,530
down €4,530 (-22.5%), from €20,137 to €15,607
of which Furniture and vehicles: -€5,889
- Cash +€1,855
up €1,855 (+4.3%), from €43,441 to €45,296
mainly Net result for the year (+€12,548) and Tax, wage and social debts (+€6,273)
- Profit (loss) carried forward +€12,548
up €12,548 (+21.8%), from €57,681 to €70,228
- Tax, wage and social debts +€6,273
up €6,273 (+137%), from €4,569 to €10,842
- Trade debts -€1,719
down €1,719 (-23.4%), from €7,339 to €5,620
- Purchases and services +€83,008
new in 2023: €83,008
- Turnover +€22,490
up €22,490 (+26.0%), from €86,583 to €109,073
- Gross operating margin +€18,982
up €18,982 (+268%), from €7,082 to €26,065
- Taxes +€4,059
up €4,059 (+274%), from €1,483 to €5,542
- Staff costs -€1,686
down €1,686 (-62.4%), from €2,700 to €1,014
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,074 | €102,175 | +€17,101 | +20.1% |
| Fixed assets | 21/28 | €23,137 | €18,607 | -€4,530 | -19.6% |
| Tangible fixed assets | 22/27 | €20,137 | €15,607 | -€4,530 | -22.5% |
| Plant, machinery and equipment | 23 | - | €1,359 | +€1,359 | |
| Furniture and vehicles | 24 | €20,137 | €14,248 | -€5,889 | -29.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €61,937 | €83,568 | +€21,631 | +34.9% |
| Amounts receivable within one year | 40/41 | €17,312 | €31,373 | +€14,061 | +81.2% |
| Trade receivables | 40 | €16,768 | €30,605 | +€13,837 | +82.5% |
| Other amounts receivable | 41 | €544 | €767 | +€224 | +41.1% |
| Cash at bank and in hand | 54/58 | €43,441 | €45,296 | +€1,855 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,183 | €6,899 | +€5,716 | +483% |
| Total equity and liabilities | 10/49 | €85,074 | €102,175 | +€17,101 | +20.1% |
| Equity | 10/15 | €71,941 | €84,488 | +€12,548 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €12,400 | +€12,400 | |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €57,681 | €70,228 | +€12,548 | +21.8% |
| Amounts payable | 17/49 | €13,133 | €17,687 | +€4,554 | +34.7% |
| Amounts payable within one year | 42/48 | €11,908 | €16,462 | +€4,554 | +38.2% |
| Trade debts | 44 | €7,339 | €5,620 | -€1,719 | -23.4% |
| Suppliers | 440/4 | €7,339 | €5,620 | -€1,719 | -23.4% |
| Taxes, remuneration and social security | 45 | €4,569 | €10,842 | +€6,273 | +137% |
| Taxes | 450/3 | €4,569 | €10,842 | +€6,273 | +137% |
| Accrued charges and deferred income | 492/3 | €1,225 | €1,225 | = | 0.0% |
| Turnover | 70 | €86,583 | €109,073 | +€22,490 | +26.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €83,008 | +€83,008 | |
| Remuneration, social security and pensions | 62 | €2,700 | €1,014 | -€1,686 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,905 | €6,166 | +€261 | +4.4% |
| Other operating charges | 640/8 | €2,078 | €568 | -€1,511 | -72.7% |
| Gross operating margin | 9900 | €7,082 | €26,065 | +€18,982 | +268% |
| Operating profit (loss) | 9901 | -€3,601 | €18,317 | +€21,918 | |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €516 | €268 | -€248 | -48.1% |
| Recurring financial charges | 65 | €516 | €268 | -€248 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,117 | €18,090 | +€22,207 | |
| Income taxes | 67/77 | €1,483 | €5,542 | +€4,059 | +274% |
| Profit (loss) for the period | 9904 | -€5,600 | €12,548 | +€18,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,600 | €12,548 | +€18,147 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.