BELLA.BEAUTY.NAILS: what changed
BELLA.BEAUTY.NAILS
Largest movements
- Tangible fixed assets +€24,846
up €24,846 (+180%), from €13,816 to €38,661
of which Furniture and vehicles: +€24,321
- Receivables within one year +€18,262
up €18,262 (+702%), from €2,602 to €20,864
of which Trade receivables: +€20,856
- Financial fixed assets +€2,700
new in 2025: €2,700
- Cash -€892
down €892 (-8.8%), from €10,171 to €9,279
mainly Investment in fixed assets (net) (-€34,687) and Receivables within one year (-€18,262)
- Trade debts +€31,022
up €31,022 (+2,714%), from €1,143 to €32,165
- Debts after one year +€12,124
up €12,124 (+100%), from €12,091 to €24,215
- Current portion of long-term debt +€5,751
up €5,751 (+89.8%), from €6,406 to €12,157
- Profit (loss) carried forward -€5,370
down €5,370 (-77.6%), from €6,917 to €1,548
- Tax, wage and social debts +€1,067
up €1,067 (+14.7%), from €7,273 to €8,341
of which Remuneration and social security: +€1,967
- Turnover +€113,476
new in 2025: €113,476
- Purchases and services +€95,783
new in 2025: €95,783
- Staff costs +€7,731
up €7,731 (+137%), from €5,623 to €13,353
- Gross operating margin -€4,271
down €4,271 (-18.2%), from €23,464 to €19,194
- Taxes -€1,658
down €1,658 (-100%), from €1,658 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,831 | €84,540 | +€44,709 | +112% |
| Fixed assets | 21/28 | €13,816 | €41,361 | +€27,546 | +199% |
| Tangible fixed assets | 22/27 | €13,816 | €38,661 | +€24,846 | +180% |
| Plant, machinery and equipment | 23 | €13,816 | €14,341 | +€525 | +3.8% |
| Furniture and vehicles | 24 | - | €24,321 | +€24,321 | |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €26,015 | €43,178 | +€17,163 | +66.0% |
| Stocks and contracts in progress | 3 | €13,242 | €13,035 | -€206 | -1.6% |
| Stocks | 30/36 | €13,242 | €13,035 | -€206 | -1.6% |
| Amounts receivable within one year | 40/41 | €2,602 | €20,864 | +€18,262 | +702% |
| Trade receivables | 40 | - | €20,856 | +€20,856 | |
| Other amounts receivable | 41 | €2,602 | €8 | -€2,594 | -99.7% |
| Cash at bank and in hand | 54/58 | €10,171 | €9,279 | -€892 | -8.8% |
| Total equity and liabilities | 10/49 | €39,831 | €84,540 | +€44,709 | +112% |
| Equity | 10/15 | €12,917 | €7,548 | -€5,370 | -41.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €6,917 | €1,548 | -€5,370 | -77.6% |
| Amounts payable | 17/49 | €26,914 | €76,992 | +€50,078 | +186% |
| Amounts payable after more than one year | 17 | €12,091 | €24,215 | +€12,124 | +100% |
| Financial debts | 170/4 | €12,091 | €24,215 | +€12,124 | +100% |
| Amounts payable within one year | 42/48 | €14,822 | €52,777 | +€37,954 | +256% |
| Current portion of amounts payable after more than one year | 42 | €6,406 | €12,157 | +€5,751 | +89.8% |
| Trade debts | 44 | €1,143 | €32,165 | +€31,022 | +2,714% |
| Suppliers | 440/4 | €1,143 | €32,165 | +€31,022 | +2,714% |
| Advances received on contracts in progress | 46 | - | €114 | +€114 | |
| Taxes, remuneration and social security | 45 | €7,273 | €8,341 | +€1,067 | +14.7% |
| Taxes | 450/3 | €7,273 | €6,374 | -€899 | -12.4% |
| Remuneration and social security | 454/9 | - | €1,967 | +€1,967 | |
| Turnover | 70 | - | €113,476 | +€113,476 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €95,783 | +€95,783 | |
| Remuneration, social security and pensions | 62 | €5,623 | €13,353 | +€7,731 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,921 | €7,142 | +€1,220 | +20.6% |
| Other operating charges | 640/8 | €1,349 | €2,325 | +€976 | +72.3% |
| Gross operating margin | 9900 | €23,464 | €19,194 | -€4,271 | -18.2% |
| Operating profit (loss) | 9901 | €10,571 | -€3,627 | -€14,198 | |
| Financial income | 75/76B | €1 | €27 | +€26 | +2,882% |
| Recurring financial income | 75 | €1 | €27 | +€26 | +2,882% |
| Financial charges | 65/66B | €1,996 | €1,770 | -€227 | -11.3% |
| Recurring financial charges | 65 | €1,996 | €1,770 | -€227 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €8,575 | -€5,370 | -€13,945 | |
| Income taxes | 67/77 | €1,658 | €0 | -€1,658 | -100% |
| Profit (loss) for the period | 9904 | €6,917 | -€5,370 | -€12,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,917 | -€5,370 | -€12,287 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.