BEAUTY PARTNER: what changed
BEAUTY PARTNER
Largest movements
- Tangible fixed assets -€26,960
down €26,960 (-30.9%), from €87,141 to €60,182
of which Plant, machinery and equipment: -€18,261
- Deferred charges and accrued income -€7,014
down €7,014 (-89.8%), from €7,813 to €800
- Receivables within one year +€6,247
up €6,247 (+498%), from €1,256 to €7,503
of which Other amounts receivable: +€4,247
- Cash -€2,106
down €2,106 (-7.7%), from €27,420 to €25,314
mainly Debts after one year (-€18,345) and Net result for the year (-€10,595)
- Stocks and contracts -€1,999
down €1,999 (-38.4%), from €5,199 to €3,201
- Debts after one year -€18,345
down €18,345 (-96.3%), from €19,051 to €706
- Profit (loss) carried forward -€10,595
down €10,595 (-21.1%), from €50,128 to €39,533
- Other debts -€6,094
no longer reported in 2024 (was €6,094)
- Tax, wage and social debts +€2,031
up €2,031 (+13.1%), from €15,552 to €17,583
of which Remuneration and social security: +€2,938
- Other operating charges +€19,448
up €19,448 (+1,676%), from €1,160 to €20,608
- Staff costs -€13,115
down €13,115 (-13.3%), from €98,779 to €85,665
- Taxes +€2,756
up €2,756 (+193%), from €1,429 to €4,185
- Depreciation +€1,430
up €1,430 (+5.6%), from €25,529 to €26,960
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,680 | €102,849 | -€31,831 | -23.6% |
| Fixed assets | 21/28 | €92,991 | €66,032 | -€26,960 | -29.0% |
| Tangible fixed assets | 22/27 | €87,141 | €60,182 | -€26,960 | -30.9% |
| Plant, machinery and equipment | 23 | €70,791 | €52,529 | -€18,261 | -25.8% |
| Furniture and vehicles | 24 | €16,351 | €7,653 | -€8,698 | -53.2% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €41,689 | €36,817 | -€4,872 | -11.7% |
| Stocks and contracts in progress | 3 | €5,199 | €3,201 | -€1,999 | -38.4% |
| Stocks | 30/36 | €5,199 | €3,201 | -€1,999 | -38.4% |
| Amounts receivable within one year | 40/41 | €1,256 | €7,503 | +€6,247 | +498% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €1,256 | €5,503 | +€4,247 | +338% |
| Cash at bank and in hand | 54/58 | €27,420 | €25,314 | -€2,106 | -7.7% |
| Deferred charges and accrued income | 490/1 | €7,813 | €800 | -€7,014 | -89.8% |
| Total equity and liabilities | 10/49 | €134,680 | €102,849 | -€31,831 | -23.6% |
| Equity | 10/15 | €70,588 | €59,993 | -€10,595 | -15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,128 | €39,533 | -€10,595 | -21.1% |
| Amounts payable | 17/49 | €64,092 | €42,856 | -€21,236 | -33.1% |
| Amounts payable after more than one year | 17 | €19,051 | €706 | -€18,345 | -96.3% |
| Financial debts | 170/4 | €19,051 | €706 | -€18,345 | -96.3% |
| Amounts payable within one year | 42/48 | €45,041 | €42,150 | -€2,891 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €18,231 | €18,998 | +€767 | +4.2% |
| Financial debts | 43 | €652 | - | -€652 | |
| Other loans | 439 | €652 | - | -€652 | |
| Trade debts | 44 | €4,512 | €5,569 | +€1,057 | +23.4% |
| Suppliers | 440/4 | €4,512 | €5,569 | +€1,057 | +23.4% |
| Taxes, remuneration and social security | 45 | €15,552 | €17,583 | +€2,031 | +13.1% |
| Taxes | 450/3 | €6,291 | €5,383 | -€908 | -14.4% |
| Remuneration and social security | 454/9 | €9,261 | €12,200 | +€2,938 | +31.7% |
| Other amounts payable | 47/48 | €6,094 | - | -€6,094 | |
| Remuneration, social security and pensions | 62 | €98,779 | €85,665 | -€13,115 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,529 | €26,960 | +€1,430 | +5.6% |
| Other operating charges | 640/8 | €1,160 | €20,608 | +€19,448 | +1,676% |
| Gross operating margin | 9900 | €131,330 | €130,103 | -€1,227 | -0.9% |
| Operating profit (loss) | 9901 | €5,862 | -€3,129 | -€8,991 | |
| Financial income | 75/76B | €145 | €419 | +€274 | +189% |
| Recurring financial income | 75 | €145 | €419 | +€274 | +189% |
| Financial charges | 65/66B | €3,624 | €3,700 | +€76 | +2.1% |
| Recurring financial charges | 65 | €3,624 | €3,700 | +€76 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,383 | -€6,410 | -€8,793 | |
| Income taxes | 67/77 | €1,429 | €4,185 | +€2,756 | +193% |
| Profit (loss) for the period | 9904 | €953 | -€10,595 | -€11,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €953 | -€10,595 | -€11,548 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.