Belles Ongles: what changed
Belles Ongles
Largest movements
- Receivables within one year +€12,716
up €12,716 (+120%), from €10,621 to €23,337
- Tangible fixed assets -€11,236
down €11,236 (-31.8%), from €35,323 to €24,088
of which Furniture and vehicles: -€9,898
- Cash -€8,736
down €8,736 (-56.5%), from €15,472 to €6,735
mainly Receivables within one year (-€12,716) and Debts after one year (-€8,990)
- Stocks and contracts +€2,235
up €2,235 (+17.6%), from €12,717 to €14,952
- Trade debts +€11,023
up €11,023 (+938%), from €1,175 to €12,197
- Debts after one year -€8,990
down €8,990 (-44.9%), from €20,016 to €11,025
- Other debts -€5,779
down €5,779 (-91.1%), from €6,341 to €562
- Accrued charges and deferred income -€1,775
down €1,775 (-99.0%), from €1,792 to €17
- Reserves +€1,021
up €1,021 (+4.4%), from €23,021 to €24,042
- Staff costs +€27,353
up €27,353 (+375%), from €7,298 to €34,650
- Gross operating margin +€20,083
up €20,083 (+66.9%), from €30,007 to €50,090
- Taxes -€1,325
down €1,325 (-59.3%), from €2,236 to €910
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 | €74,134 | €69,702 | -€4,432 | -6.0% |
| Fixed assets | 21/28 | €35,324 | €24,089 | -€11,236 | -31.8% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,323 | €24,088 | -€11,236 | -31.8% |
| Land and buildings | 22 | €3,441 | €1,684 | -€1,757 | -51.0% |
| Plant, machinery and equipment | 23 | €621 | €1,040 | +€419 | +67.4% |
| Furniture and vehicles | 24 | €31,261 | €21,364 | -€9,898 | -31.7% |
| Current assets | 29/58 | €38,810 | €45,614 | +€6,804 | +17.5% |
| Stocks and contracts in progress | 3 | €12,717 | €14,952 | +€2,235 | +17.6% |
| Stocks | 30/36 | €12,717 | €14,952 | +€2,235 | +17.6% |
| Amounts receivable within one year | 40/41 | €10,621 | €23,337 | +€12,716 | +120% |
| Trade receivables | 40 | €10,621 | €23,337 | +€12,716 | +120% |
| Cash at bank and in hand | 54/58 | €15,472 | €6,735 | -€8,736 | -56.5% |
| Deferred charges and accrued income | 490/1 | - | €590 | +€590 | |
| Total equity and liabilities | 10/49 | €74,134 | €69,702 | -€4,432 | -6.0% |
| Equity | 10/15 | €26,021 | €27,042 | +€1,021 | +3.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,021 | €24,042 | +€1,021 | +4.4% |
| Distributable reserves | 133 | €23,021 | €24,042 | +€1,021 | +4.4% |
| Amounts payable | 17/49 | €48,113 | €42,660 | -€5,452 | -11.3% |
| Amounts payable after more than one year | 17 | €20,016 | €11,025 | -€8,990 | -44.9% |
| Financial debts | 170/4 | €20,016 | €11,025 | -€8,990 | -44.9% |
| Amounts payable within one year | 42/48 | €26,305 | €31,618 | +€5,312 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €8,586 | €8,990 | +€405 | +4.7% |
| Trade debts | 44 | €1,175 | €12,197 | +€11,023 | +938% |
| Suppliers | 440/4 | €1,175 | €12,197 | +€11,023 | +938% |
| Taxes, remuneration and social security | 45 | €10,204 | €9,868 | -€335 | -3.3% |
| Taxes | 450/3 | €9,216 | €7,371 | -€1,845 | -20.0% |
| Remuneration and social security | 454/9 | €988 | €2,497 | +€1,509 | +153% |
| Other amounts payable | 47/48 | €6,341 | €562 | -€5,779 | -91.1% |
| Accrued charges and deferred income | 492/3 | €1,792 | €17 | -€1,775 | -99.0% |
| Remuneration, social security and pensions | 62 | €7,298 | €34,650 | +€27,353 | +375% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,121 | €11,897 | -€225 | -1.9% |
| Other operating charges | 640/8 | €384 | €440 | +€56 | +14.5% |
| Gross operating margin | 9900 | €30,007 | €50,090 | +€20,083 | +66.9% |
| Operating profit (loss) | 9901 | €10,203 | €3,102 | -€7,101 | -69.6% |
| Financial income | 75/76B | €61 | €186 | +€125 | +205% |
| Recurring financial income | 75 | €61 | €186 | +€125 | +205% |
| Financial charges | 65/66B | €1,757 | €1,357 | -€400 | -22.8% |
| Recurring financial charges | 65 | €1,757 | €1,357 | -€400 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €8,507 | €1,931 | -€6,576 | -77.3% |
| Income taxes | 67/77 | €2,236 | €910 | -€1,325 | -59.3% |
| Profit (loss) for the period | 9904 | €6,272 | €1,021 | -€5,251 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,272 | €1,021 | -€5,251 | -83.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.