BELEZA: what changed
Two fiscal 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.
BELEZA
Largest movements
- Current investments +€30,005
new in 2025: €30,005
- Receivables within one year +€16,940
new in 2025: €16,940
- Cash +€16,870
up €16,870 (+121106.1%), from €14 to €16,884
mainly Net result for the year (+€82,780) and Tax, wage and social debts (+€7,263)
- Tangible fixed assets +€11,225
new in 2025: €11,225
- Deferred charges and accrued income +€1,450
new in 2025: €1,450
- Profit (loss) carried forward +€82,780
up €82,780 (+44.5%), from -€185,860 to -€103,080
- Other debts -€14,095
down €14,095 (-59.2%), from €23,826 to €9,731
- Tax, wage and social debts +€7,263
new in 2025: €7,263
- Gross operating margin +€87,956
up €87,956, from -€1,088 to €86,868
- Depreciation +€2,844
new in 2025: €2,844
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.
Cash bridge derived
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 | €14 | €76,503 | +€76,489 | +549099.0% |
| Fixed assets | 21/28 | - | €11,225 | +€11,225 | |
| Tangible fixed assets | 22/27 | - | €11,225 | +€11,225 | |
| Furniture and vehicles | 24 | - | €11,225 | +€11,225 | |
| Current assets | 29/58 | €14 | €65,278 | +€65,264 | +468517.4% |
| Amounts receivable within one year | 40/41 | - | €16,940 | +€16,940 | |
| Trade receivables | 40 | - | €16,940 | +€16,940 | |
| Current investments | 50/53 | - | €30,005 | +€30,005 | |
| Cash at bank and in hand | 54/58 | €14 | €16,884 | +€16,870 | +121106.1% |
| Deferred charges and accrued income | 490/1 | - | €1,450 | +€1,450 | |
| Total equity and liabilities | 10/49 | €14 | €76,503 | +€76,489 | +549099.0% |
| Equity | 10/15 | -€123,860 | -€41,080 | +€82,780 | +66.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,860 | -€103,080 | +€82,780 | +44.5% |
| Amounts payable | 17/49 | €123,874 | €117,584 | -€6,291 | -5.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,874 | €17,584 | -€6,291 | -26.3% |
| Trade debts | 44 | €48 | €590 | +€541 | +1118.5% |
| Suppliers | 440/4 | €48 | €590 | +€541 | +1118.5% |
| Taxes, remuneration and social security | 45 | - | €7,263 | +€7,263 | |
| Taxes | 450/3 | - | €7,263 | +€7,263 | |
| Other amounts payable | 47/48 | €23,826 | €9,731 | -€14,095 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,844 | +€2,844 | |
| Other operating charges | 640/8 | €525 | €1,045 | +€520 | +99.2% |
| Gross operating margin | 9900 | -€1,088 | €86,868 | +€87,956 | |
| Operating profit (loss) | 9901 | -€1,613 | €82,979 | +€84,591 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €11 | €118 | +€108 | +983.9% |
| Recurring financial charges | 65 | €11 | €118 | +€108 | +983.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,623 | €82,874 | +€84,497 | |
| Income taxes | 67/77 | - | €94 | +€94 | |
| Profit (loss) for the period | 9904 | -€1,623 | €82,780 | +€84,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,623 | €82,780 | +€84,403 |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.