BEAUTYSSIMA: 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.
BEAUTYSSIMA
Largest movements
- Tangible fixed assets -€4,417
down €4,417 (-20.9%), from €21,130 to €16,713
of which Other tangible fixed assets: -€3,976
- Receivables within one year -€3,376
down €3,376 (-7.6%), from €44,223 to €40,847
of which Trade receivables: -€11,256
- Trade debts -€10,809
down €10,809 (-64.4%), from €16,774 to €5,965
- Profit (loss) carried forward +€6,250
up €6,250 (+55.5%), from €11,270 to €17,520
- Debts after one year -€4,128
down €4,128 (-23.4%), from €17,653 to €13,525
- Tax, wage and social debts +€2,464
up €2,464 (+44.2%), from €5,579 to €8,043
- Short-term financial debts -€1,974
no longer reported in 2025 (was €1,974)
- Gross operating margin -€22,578
down €22,578 (-62.4%), from €36,201 to €13,624
- Purchases and services -€17,723
no longer reported in 2025 (was €17,723)
- Taxes -€2,496
down €2,496 (-45.8%), from €5,451 to €2,954
- Financial income +€918
up €918 (+100.0%), from €918 to €1,836
- Depreciation +€370
up €370 (+9.1%), from €4,047 to €4,417
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 | €74,783 | €66,697 | -€8,086 | -10.8% |
| Fixed assets | 21/28 | €21,130 | €16,713 | -€4,417 | -20.9% |
| Tangible fixed assets | 22/27 | €21,130 | €16,713 | -€4,417 | -20.9% |
| Furniture and vehicles | 24 | €1,253 | €811 | -€441 | -35.2% |
| Other tangible fixed assets | 26 | €19,878 | €15,902 | -€3,976 | -20.0% |
| Current assets | 29/58 | €53,652 | €49,983 | -€3,669 | -6.8% |
| Stocks and contracts in progress | 3 | €8,943 | €8,625 | -€318 | -3.6% |
| Stocks | 30/36 | €8,943 | €8,625 | -€318 | -3.6% |
| Amounts receivable within one year | 40/41 | €44,223 | €40,847 | -€3,376 | -7.6% |
| Trade receivables | 40 | €14,509 | €3,253 | -€11,256 | -77.6% |
| Other amounts receivable | 41 | €29,714 | €37,594 | +€7,880 | +26.5% |
| Cash at bank and in hand | 54/58 | €13 | €327 | +€314 | +2,500% |
| Deferred charges and accrued income | 490/1 | €473 | €185 | -€289 | -61.0% |
| Total equity and liabilities | 10/49 | €74,783 | €66,697 | -€8,086 | -10.8% |
| Equity | 10/15 | €28,770 | €35,020 | +€6,250 | +21.7% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,270 | €17,520 | +€6,250 | +55.5% |
| Amounts payable | 17/49 | €46,012 | €31,676 | -€14,336 | -31.2% |
| Amounts payable after more than one year | 17 | €17,653 | €13,525 | -€4,128 | -23.4% |
| Financial debts | 170/4 | €17,653 | €13,525 | -€4,128 | -23.4% |
| Amounts payable within one year | 42/48 | €28,359 | €18,151 | -€10,208 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €4,033 | €4,144 | +€111 | +2.7% |
| Financial debts | 43 | €1,974 | - | -€1,974 | |
| Credit institutions | 430/8 | €1,974 | - | -€1,974 | |
| Trade debts | 44 | €16,774 | €5,965 | -€10,809 | -64.4% |
| Suppliers | 440/4 | €16,774 | €5,965 | -€10,809 | -64.4% |
| Taxes, remuneration and social security | 45 | €5,579 | €8,043 | +€2,464 | +44.2% |
| Taxes | 450/3 | €5,579 | €8,043 | +€2,464 | +44.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,723 | - | -€17,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €4,417 | +€370 | +9.1% |
| Other operating charges | 640/8 | €1,373 | €1,007 | -€365 | -26.6% |
| Gross operating margin | 9900 | €36,201 | €13,624 | -€22,578 | -62.4% |
| Operating profit (loss) | 9901 | €30,782 | €8,199 | -€22,583 | -73.4% |
| Financial income | 75/76B | €918 | €1,836 | +€918 | +100.0% |
| Recurring financial income | 75 | €918 | €1,836 | +€918 | +100.0% |
| Financial charges | 65/66B | €919 | €831 | -€88 | -9.6% |
| Recurring financial charges | 65 | €919 | €831 | -€88 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €30,781 | €9,204 | -€21,577 | -70.1% |
| Income taxes | 67/77 | €5,451 | €2,954 | -€2,496 | -45.8% |
| Profit (loss) for the period | 9904 | €25,330 | €6,250 | -€19,080 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,330 | €6,250 | -€19,080 | -75.3% |
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 25 October 2026 via checked.be.