BELLEZA BEKEGEM: 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.
BELLEZA BEKEGEM
Largest movements
- Tangible fixed assets -€2,927
down €2,927 (-10.4%), from €28,125 to €25,199
of which Land and buildings: -€2,232
- Deferred charges and accrued income -€2,634
down €2,634 (-90.6%), from €2,907 to €273
- Stocks and contracts -€1,345
down €1,345 (-15.2%), from €8,876 to €7,531
- Receivables within one year -€769
down €769 (-100%), from €769 to €0
- Cash +€558
up €558 (+19.2%), from €2,913 to €3,472
mainly Depreciation (+€2,927) and Deferred charges and accrued income (+€2,634)
- Debts after one year -€4,536
down €4,536 (-19.6%), from €23,150 to €18,614
- Other debts -€4,037
down €4,037 (-73.8%), from €5,469 to €1,433
- Tax, wage and social debts +€1,017
up €1,017 (+15.8%), from €6,441 to €7,458
of which Taxes: +€1,017
- Staff costs -€6,203
down €6,203 (-97.8%), from €6,343 to €140
- Gross operating margin -€5,191
down €5,191 (-35.0%), from €14,823 to €9,631
- Financial charges +€1,237
up €1,237 (+70.6%), from €1,751 to €2,988
- Taxes +€1,002
up €1,002 (+56.3%), from €1,780 to €2,782
- Depreciation -€544
down €544 (-15.7%), from €3,470 to €2,927
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 | €43,591 | €36,474 | -€7,117 | -16.3% |
| Fixed assets | 21/28 | €28,125 | €25,199 | -€2,927 | -10.4% |
| Tangible fixed assets | 22/27 | €28,125 | €25,199 | -€2,927 | -10.4% |
| Land and buildings | 22 | €22,359 | €20,127 | -€2,232 | -10.0% |
| Plant, machinery and equipment | 23 | €5,766 | €5,071 | -€695 | -12.1% |
| Current assets | 29/58 | €15,466 | €11,276 | -€4,190 | -27.1% |
| Stocks and contracts in progress | 3 | €8,876 | €7,531 | -€1,345 | -15.2% |
| Stocks | 30/36 | €8,876 | €7,531 | -€1,345 | -15.2% |
| Amounts receivable within one year | 40/41 | €769 | €0 | -€769 | -100% |
| Trade receivables | 40 | €769 | €0 | -€769 | -100% |
| Cash at bank and in hand | 54/58 | €2,913 | €3,472 | +€558 | +19.2% |
| Deferred charges and accrued income | 490/1 | €2,907 | €273 | -€2,634 | -90.6% |
| Total equity and liabilities | 10/49 | €43,591 | €36,474 | -€7,117 | -16.3% |
| Equity | 10/15 | €4,151 | €4,219 | +€68 | +1.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €151 | €219 | +€68 | +44.9% |
| Distributable reserves | 133 | €151 | €219 | +€68 | +44.9% |
| Amounts payable | 17/49 | €39,440 | €32,256 | -€7,184 | -18.2% |
| Amounts payable after more than one year | 17 | €23,150 | €18,614 | -€4,536 | -19.6% |
| Financial debts | 170/4 | €23,150 | €18,614 | -€4,536 | -19.6% |
| Amounts payable within one year | 42/48 | €16,235 | €13,641 | -€2,593 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €4,324 | €4,536 | +€212 | +4.9% |
| Trade debts | 44 | - | €215 | +€215 | |
| Suppliers | 440/4 | - | €215 | +€215 | |
| Taxes, remuneration and social security | 45 | €6,441 | €7,458 | +€1,017 | +15.8% |
| Taxes | 450/3 | €5,116 | €6,133 | +€1,017 | +19.9% |
| Remuneration and social security | 454/9 | €1,325 | €1,325 | = | 0.0% |
| Other amounts payable | 47/48 | €5,469 | €1,433 | -€4,037 | -73.8% |
| Accrued charges and deferred income | 492/3 | €55 | €0 | -€55 | -100% |
| Remuneration, social security and pensions | 62 | €6,343 | €140 | -€6,203 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €2,927 | -€544 | -15.7% |
| Other operating charges | 640/8 | €1,327 | €834 | -€493 | -37.2% |
| Gross operating margin | 9900 | €14,823 | €9,631 | -€5,191 | -35.0% |
| Operating profit (loss) | 9901 | €3,682 | €5,731 | +€2,049 | +55.7% |
| Financial income | 75/76B | - | €107 | +€107 | |
| Recurring financial income | 75 | - | €107 | +€107 | |
| Financial charges | 65/66B | €1,751 | €2,988 | +€1,237 | +70.6% |
| Recurring financial charges | 65 | €1,751 | €2,988 | +€1,237 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | €1,931 | €2,849 | +€919 | +47.6% |
| Income taxes | 67/77 | €1,780 | €2,782 | +€1,002 | +56.3% |
| Profit (loss) for the period | 9904 | €151 | €68 | -€83 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €151 | €68 | -€83 | -55.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.