BEAUTY ONE: 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 ONE
Largest movements
- Receivables within one year +€34,502
up €34,502 (+587%), from €5,878 to €40,380
of which Trade receivables: +€40,380
- Tangible fixed assets +€5,643
up €5,643 (+6.6%), from €85,304 to €90,947
of which Other tangible fixed assets: +€5,706
- Intangible fixed assets +€4,134
new in 2023: €4,134
- Debts after one year +€69,643
up €69,643 (+406%), from €17,165 to €86,808
- Trade debts -€34,709
no longer reported in 2023 (was €34,709)
- Current portion of long-term debt +€6,797
up €6,797 (+36.4%), from €18,657 to €25,454
- Tax, wage and social debts +€5,650
up €5,650 (+76.8%), from €7,355 to €13,005
- Profit (loss) carried forward -€2,254
down €2,254 (-11.4%), from -€19,712 to -€21,966
- Turnover +€25,418
new in 2023: €25,418
- Gross operating margin +€25,095
up €25,095, from -€8,759 to €16,336
- Purchases and services +€9,082
new in 2023: €9,082
- Depreciation +€6,054
up €6,054 (+75.3%), from €8,037 to €14,090
- Other operating charges +€1,228
up €1,228 (+436%), from €282 to €1,510
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 | €94,868 | €138,301 | +€43,433 | +45.8% |
| Fixed assets | 21/28 | €87,836 | €97,613 | +€9,777 | +11.1% |
| Intangible fixed assets | 21 | - | €4,134 | +€4,134 | |
| Tangible fixed assets | 22/27 | €85,304 | €90,947 | +€5,643 | +6.6% |
| Furniture and vehicles | 24 | €265 | €202 | -€63 | -23.8% |
| Other tangible fixed assets | 26 | €85,039 | €90,745 | +€5,706 | +6.7% |
| Financial fixed assets | 28 | €2,531 | €2,531 | = | 0.0% |
| Current assets | 29/58 | €7,033 | €40,688 | +€33,656 | +479% |
| Amounts receivable within one year | 40/41 | €5,878 | €40,380 | +€34,502 | +587% |
| Trade receivables | 40 | - | €40,380 | +€40,380 | |
| Other amounts receivable | 41 | €5,878 | - | -€5,878 | |
| Cash at bank and in hand | 54/58 | €1,155 | €309 | -€846 | -73.3% |
| Total equity and liabilities | 10/49 | €94,868 | €138,301 | +€43,433 | +45.8% |
| Equity | 10/15 | €15,288 | €13,034 | -€2,254 | -14.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,712 | -€21,966 | -€2,254 | -11.4% |
| Amounts payable | 17/49 | €79,580 | €125,267 | +€45,687 | +57.4% |
| Amounts payable after more than one year | 17 | €17,165 | €86,808 | +€69,643 | +406% |
| Financial debts | 170/4 | €17,165 | €86,808 | +€69,643 | +406% |
| Amounts payable within one year | 42/48 | €60,722 | €38,459 | -€22,263 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €18,657 | €25,454 | +€6,797 | +36.4% |
| Trade debts | 44 | €34,709 | - | -€34,709 | |
| Suppliers | 440/4 | €34,709 | - | -€34,709 | |
| Taxes, remuneration and social security | 45 | €7,355 | €13,005 | +€5,650 | +76.8% |
| Taxes | 450/3 | €7,355 | €13,005 | +€5,650 | +76.8% |
| Accrued charges and deferred income | 492/3 | €1,693 | - | -€1,693 | |
| Turnover | 70 | - | €25,418 | +€25,418 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,082 | +€9,082 | |
| Remuneration, social security and pensions | 62 | €197 | - | -€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,037 | €14,090 | +€6,054 | +75.3% |
| Other operating charges | 640/8 | €282 | €1,510 | +€1,228 | +436% |
| Gross operating margin | 9900 | -€8,759 | €16,336 | +€25,095 | |
| Operating profit (loss) | 9901 | -€17,275 | €736 | +€18,011 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,438 | €2,990 | +€553 | +22.7% |
| Recurring financial charges | 65 | €2,438 | €2,990 | +€553 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,712 | -€2,254 | +€17,457 | +88.6% |
| Profit (loss) for the period | 9904 | -€19,712 | -€2,254 | +€17,457 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,712 | -€2,254 | +€17,457 | +88.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.