BEAUTY TIME: 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 TIME
Largest movements
- Cash -€27,642
down €27,642 (-94.9%), from €29,130 to €1,488
mainly Net result for the year (-€23,584) and Receivables within one year (-€19,676)
- Receivables within one year +€19,676
up €19,676 (+41.5%), from €47,413 to €67,089
of which Trade receivables: +€14,344
- Stocks and contracts -€6,234
no longer reported in 2025 (was €6,234)
- Deferred charges and accrued income -€3,314
down €3,314 (-20.0%), from €16,568 to €13,254
- Tangible fixed assets -€1,728
down €1,728 (-15.9%), from €10,866 to €9,138
- Profit (loss) carried forward -€23,584
down €23,584 (-243%), from -€9,703 to -€33,286
- Advances received +€7,902
up €7,902 (+50.0%), from €15,814 to €23,716
- Tax, wage and social debts -€6,608
down €6,608 (-12.3%), from €53,929 to €47,321
of which Taxes: -€7,630
- Other debts +€4,957
new in 2025: €4,957
- Trade debts -€1,909
down €1,909 (-6.0%), from €31,570 to €29,662
- Gross operating margin -€56,626
down €56,626 (-40.5%), from €139,778 to €83,151
- Staff costs -€31,766
down €31,766 (-23.5%), from €135,068 to €103,302
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,211 | €90,970 | -€19,241 | -17.5% |
| Fixed assets | 21/28 | €10,866 | €9,138 | -€1,728 | -15.9% |
| Tangible fixed assets | 22/27 | €10,866 | €9,138 | -€1,728 | -15.9% |
| Furniture and vehicles | 24 | €10,866 | €9,138 | -€1,728 | -15.9% |
| Current assets | 29/58 | €99,345 | €81,831 | -€17,514 | -17.6% |
| Stocks and contracts in progress | 3 | €6,234 | - | -€6,234 | |
| Stocks | 30/36 | €6,234 | - | -€6,234 | |
| Amounts receivable within one year | 40/41 | €47,413 | €67,089 | +€19,676 | +41.5% |
| Trade receivables | 40 | €47,413 | €61,756 | +€14,344 | +30.3% |
| Other amounts receivable | 41 | - | €5,333 | +€5,333 | |
| Cash at bank and in hand | 54/58 | €29,130 | €1,488 | -€27,642 | -94.9% |
| Deferred charges and accrued income | 490/1 | €16,568 | €13,254 | -€3,314 | -20.0% |
| Total equity and liabilities | 10/49 | €110,211 | €90,970 | -€19,241 | -17.5% |
| Equity | 10/15 | €8,897 | -€14,686 | -€23,584 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,703 | -€33,286 | -€23,584 | -243% |
| Amounts payable | 17/49 | €101,314 | €105,656 | +€4,342 | +4.3% |
| Amounts payable within one year | 42/48 | €101,314 | €105,656 | +€4,342 | +4.3% |
| Trade debts | 44 | €31,570 | €29,662 | -€1,909 | -6.0% |
| Suppliers | 440/4 | €31,570 | €29,662 | -€1,909 | -6.0% |
| Advances received on contracts in progress | 46 | €15,814 | €23,716 | +€7,902 | +50.0% |
| Taxes, remuneration and social security | 45 | €53,929 | €47,321 | -€6,608 | -12.3% |
| Taxes | 450/3 | €8,305 | €674 | -€7,630 | -91.9% |
| Remuneration and social security | 454/9 | €45,625 | €46,647 | +€1,022 | +2.2% |
| Other amounts payable | 47/48 | - | €4,957 | +€4,957 | |
| Remuneration, social security and pensions | 62 | €135,068 | €103,302 | -€31,766 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,441 | €1,728 | +€287 | +19.9% |
| Other operating charges | 640/8 | €925 | - | -€925 | |
| Gross operating margin | 9900 | €139,778 | €83,151 | -€56,626 | -40.5% |
| Operating profit (loss) | 9901 | €2,344 | -€21,878 | -€24,222 | |
| Financial charges | 65/66B | €2,364 | €1,705 | -€659 | -27.9% |
| Recurring financial charges | 65 | €2,364 | €1,705 | -€659 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€21 | -€23,584 | -€23,563 | -113,941% |
| Profit (loss) for the period | 9904 | -€21 | -€23,584 | -€23,563 | -113,941% |
| Profit (loss) for the period to be appropriated | 9905 | -€21 | -€23,584 | -€23,563 | -113,941% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.