BEAUTY STORE: 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 STORE
Largest movements
- Receivables within one year +€10,598
up €10,598 (+39.4%), from €26,923 to €37,521
of which Trade receivables: +€10,746
- Stocks and contracts -€9,346
down €9,346 (-5.5%), from €168,763 to €159,417
- Trade debts -€24,196
down €24,196 (-22.5%), from €107,386 to €83,190
- Profit (loss) carried forward +€21,676
up €21,676, from -€3,884 to €17,791
- Tax, wage and social debts +€16,512
up €16,512 (+82.9%), from €19,907 to €36,420
of which Taxes: +€16,983
- Other debts -€4,448
down €4,448 (-15.4%), from €28,803 to €24,355
- Short-term financial debts -€3,518
no longer reported in 2024 (was €3,518)
- Gross operating margin +€9,694
up €9,694 (+20.0%), from €48,514 to €58,208
- Taxes +€7,117
up €7,117 (+2,835%), from €251 to €7,369
- Staff costs +€2,340
up €2,340 (+11.7%), from €19,968 to €22,309
- Other operating charges -€2,231
down €2,231 (-50.4%), from €4,430 to €2,198
- Depreciation +€850
up €850 (+110%), from €773 to €1,623
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.
Derived cash bridge
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 | €204,329 | €207,107 | +€2,778 | +1.4% |
| Fixed assets | 21/28 | €6,688 | €6,030 | -€658 | -9.8% |
| Tangible fixed assets | 22/27 | €6,284 | €5,626 | -€658 | -10.5% |
| Furniture and vehicles | 24 | €2,998 | €2,821 | -€177 | -5.9% |
| Other tangible fixed assets | 26 | €3,286 | €2,805 | -€481 | -14.6% |
| Financial fixed assets | 28 | €404 | €404 | = | 0.0% |
| Current assets | 29/58 | €197,642 | €201,077 | +€3,436 | +1.7% |
| Stocks and contracts in progress | 3 | €168,763 | €159,417 | -€9,346 | -5.5% |
| Stocks | 30/36 | €168,763 | €159,417 | -€9,346 | -5.5% |
| Amounts receivable within one year | 40/41 | €26,923 | €37,521 | +€10,598 | +39.4% |
| Trade receivables | 40 | €25,879 | €36,625 | +€10,746 | +41.5% |
| Other amounts receivable | 41 | €1,044 | €896 | -€148 | -14.2% |
| Cash at bank and in hand | 54/58 | €1,941 | €3,991 | +€2,049 | +106% |
| Deferred charges and accrued income | 490/1 | €14 | €149 | +€135 | +951% |
| Total equity and liabilities | 10/49 | €204,329 | €207,107 | +€2,778 | +1.4% |
| Equity | 10/15 | €41,467 | €63,143 | +€21,676 | +52.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €5,351 | €5,351 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,351 | €1,351 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,884 | €17,791 | +€21,676 | |
| Amounts payable | 17/49 | €162,862 | €143,964 | -€18,898 | -11.6% |
| Amounts payable within one year | 42/48 | €162,711 | €143,964 | -€18,746 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €3,097 | - | -€3,097 | |
| Financial debts | 43 | €3,518 | - | -€3,518 | |
| Credit institutions | 430/8 | €3,518 | - | -€3,518 | |
| Trade debts | 44 | €107,386 | €83,190 | -€24,196 | -22.5% |
| Suppliers | 440/4 | €107,386 | €83,190 | -€24,196 | -22.5% |
| Taxes, remuneration and social security | 45 | €19,907 | €36,420 | +€16,512 | +82.9% |
| Taxes | 450/3 | €13,979 | €30,962 | +€16,983 | +121% |
| Remuneration and social security | 454/9 | €5,928 | €5,458 | -€470 | -7.9% |
| Other amounts payable | 47/48 | €28,803 | €24,355 | -€4,448 | -15.4% |
| Accrued charges and deferred income | 492/3 | €152 | - | -€152 | |
| Remuneration, social security and pensions | 62 | €19,968 | €22,309 | +€2,340 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €1,623 | +€850 | +110% |
| Other operating charges | 640/8 | €4,430 | €2,198 | -€2,231 | -50.4% |
| Gross operating margin | 9900 | €48,514 | €58,208 | +€9,694 | +20.0% |
| Operating profit (loss) | 9901 | €23,344 | €32,078 | +€8,735 | +37.4% |
| Financial income | 75/76B | €243 | €229 | -€13 | -5.5% |
| Recurring financial income | 75 | €243 | €229 | -€13 | -5.5% |
| Financial charges | 65/66B | €3,032 | €3,263 | +€232 | +7.6% |
| Recurring financial charges | 65 | €3,032 | €3,263 | +€232 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €20,555 | €29,044 | +€8,489 | +41.3% |
| Income taxes | 67/77 | €251 | €7,369 | +€7,117 | +2,835% |
| Profit (loss) for the period | 9904 | €20,304 | €21,676 | +€1,372 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,304 | €21,676 | +€1,372 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.