BEAUTYFULL: 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.
BEAUTYFULL
Largest movements
- Cash -€33,709
down €33,709 (-54.7%), from €61,573 to €27,864
mainly Trade debts (-€31,836) and Net result for the year (-€25,877)
- Receivables within one year -€20,758
down €20,758 (-97.6%), from €21,258 to €500
of which Trade receivables: -€20,020
- Deferred charges and accrued income -€3,832
down €3,832 (-100%), from €3,832 to €0
- Tangible fixed assets -€3,658
down €3,658 (-11.8%), from €31,066 to €27,408
of which Plant, machinery and equipment: -€1,876
- Trade debts -€31,836
down €31,836 (-87.6%), from €36,330 to €4,494
- Profit (loss) carried forward -€25,877
down €25,877 (-329%), from -€7,861 to -€33,737
- Tax, wage and social debts -€14,665
down €14,665 (-15.7%), from €93,585 to €78,921
of which Remuneration and social security: -€37,796
- Other debts +€10,421
up €10,421 (+49.2%), from €21,173 to €31,595
- Purchases and services -€118,168
no longer reported in 2025 (was €118,168)
- Gross operating margin -€42,759
down €42,759 (-18.9%), from €226,326 to €183,567
- Other operating charges +€14,134
up €14,134 (+433%), from €3,266 to €17,400
- Staff costs -€5,626
down €5,626 (-3.0%), from €184,487 to €178,861
- Financial charges +€5,295
up €5,295 (+249%), from €2,130 to €7,425
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 | €145,728 | €83,771 | -€61,957 | -42.5% |
| Fixed assets | 21/28 | €36,066 | €32,408 | -€3,658 | -10.1% |
| Tangible fixed assets | 22/27 | €31,066 | €27,408 | -€3,658 | -11.8% |
| Plant, machinery and equipment | 23 | €6,769 | €4,893 | -€1,876 | -27.7% |
| Furniture and vehicles | 24 | €2,266 | €1,512 | -€754 | -33.3% |
| Other tangible fixed assets | 26 | €22,031 | €21,003 | -€1,028 | -4.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €109,662 | €51,364 | -€58,298 | -53.2% |
| Stocks and contracts in progress | 3 | €23,000 | €23,000 | = | 0.0% |
| Stocks | 30/36 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,258 | €500 | -€20,758 | -97.6% |
| Trade receivables | 40 | €20,020 | €0 | -€20,020 | -100% |
| Other amounts receivable | 41 | €1,238 | €500 | -€738 | -59.6% |
| Cash at bank and in hand | 54/58 | €61,573 | €27,864 | -€33,709 | -54.7% |
| Deferred charges and accrued income | 490/1 | €3,832 | €0 | -€3,832 | -100% |
| Total equity and liabilities | 10/49 | €145,728 | €83,771 | -€61,957 | -42.5% |
| Equity | 10/15 | -€5,361 | -€31,237 | -€25,877 | -483% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,861 | -€33,737 | -€25,877 | -329% |
| Amounts payable | 17/49 | €151,089 | €115,009 | -€36,080 | -23.9% |
| Amounts payable within one year | 42/48 | €151,089 | €115,009 | -€36,080 | -23.9% |
| Trade debts | 44 | €36,330 | €4,494 | -€31,836 | -87.6% |
| Suppliers | 440/4 | €36,330 | €4,494 | -€31,836 | -87.6% |
| Taxes, remuneration and social security | 45 | €93,585 | €78,921 | -€14,665 | -15.7% |
| Taxes | 450/3 | €40,481 | €63,612 | +€23,131 | +57.1% |
| Remuneration and social security | 454/9 | €53,104 | €15,309 | -€37,796 | -71.2% |
| Other amounts payable | 47/48 | €21,173 | €31,595 | +€10,421 | +49.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,168 | - | -€118,168 | |
| Remuneration, social security and pensions | 62 | €184,487 | €178,861 | -€5,626 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,889 | €5,658 | +€770 | +15.7% |
| Other operating charges | 640/8 | €3,266 | €17,400 | +€14,134 | +433% |
| Gross operating margin | 9900 | €226,326 | €183,567 | -€42,759 | -18.9% |
| Operating profit (loss) | 9901 | €33,685 | -€18,352 | -€52,036 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +24.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +24.0% |
| Financial charges | 65/66B | €2,130 | €7,425 | +€5,295 | +249% |
| Recurring financial charges | 65 | €2,130 | €7,425 | +€5,295 | +249% |
| Profit (loss) for the period before taxes | 9903 | €31,556 | -€25,775 | -€57,331 | |
| Income taxes | 67/77 | - | €102 | +€102 | |
| Profit (loss) for the period | 9904 | €31,556 | -€25,877 | -€57,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,556 | -€25,877 | -€57,433 |
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 21 October 2026 via checked.be.