Belle & Beauté: 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.
Belle & Beauté
Largest movements
- Tangible fixed assets -€10,572
down €10,572 (-3.6%), from €292,688 to €282,116
of which Land and buildings: -€10,262
- Debts after one year -€21,591
down €21,591 (-13.2%), from €163,146 to €141,555
- Other debts +€7,494
up €7,494 (+3.8%), from €194,946 to €202,440
- Gross operating margin -€2,641
down €2,641 (-10.4%), from €25,397 to €22,757
- Financial charges -€923
down €923 (-10.3%), from €8,965 to €8,042
- Other operating charges -€601
down €601 (-32.9%), from €1,829 to €1,228
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 | €292,932 | €282,224 | -€10,708 | -3.7% |
| Fixed assets | 21/28 | €292,688 | €282,116 | -€10,572 | -3.6% |
| Tangible fixed assets | 22/27 | €292,688 | €282,116 | -€10,572 | -3.6% |
| Land and buildings | 22 | €291,449 | €281,186 | -€10,262 | -3.5% |
| Plant, machinery and equipment | 23 | €1,240 | €930 | -€310 | -25.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €243 | €108 | -€135 | -55.6% |
| Amounts receivable within one year | 40/41 | €0 | €96 | +€96 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €96 | +€96 | |
| Cash at bank and in hand | 54/58 | €243 | €12 | -€231 | -95.1% |
| Total equity and liabilities | 10/49 | €292,932 | €282,224 | -€10,708 | -3.7% |
| Equity | 10/15 | -€86,408 | -€83,491 | +€2,917 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,408 | -€103,491 | +€2,917 | +2.7% |
| Amounts payable | 17/49 | €379,340 | €365,715 | -€13,625 | -3.6% |
| Amounts payable after more than one year | 17 | €163,146 | €141,555 | -€21,591 | -13.2% |
| Financial debts | 170/4 | €163,146 | €141,555 | -€21,591 | -13.2% |
| Amounts payable within one year | 42/48 | €216,193 | €224,160 | +€7,967 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €20,675 | €21,591 | +€916 | +4.4% |
| Financial debts | 43 | €31 | €0 | -€31 | -100% |
| Credit institutions | 430/8 | €31 | €0 | -€31 | -100% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €415 | €0 | -€415 | -100% |
| Taxes | 450/3 | €415 | €0 | -€415 | -100% |
| Other amounts payable | 47/48 | €194,946 | €202,440 | +€7,494 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,572 | €10,572 | = | 0.0% |
| Other operating charges | 640/8 | €1,829 | €1,228 | -€601 | -32.9% |
| Gross operating margin | 9900 | €25,397 | €22,757 | -€2,641 | -10.4% |
| Operating profit (loss) | 9901 | €12,996 | €10,956 | -€2,040 | -15.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €8,965 | €8,042 | -€923 | -10.3% |
| Recurring financial charges | 65 | €8,965 | €8,042 | -€923 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €4,032 | €2,917 | -€1,114 | -27.6% |
| Profit (loss) for the period | 9904 | €4,032 | €2,917 | -€1,114 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,032 | €2,917 | -€1,114 | -27.6% |
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 16 October 2026 via checked.be.