Belroy Esthetics: 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.
Belroy Esthetics
Largest movements
- Cash +€25,943
up €25,943 (+204%), from €12,741 to €38,685
mainly Net result for the year (+€30,171) and Depreciation (+€21,803)
- Receivables within one year -€19,943
down €19,943 (-71.9%), from €27,733 to €7,791
of which Trade receivables: -€11,563
- Tangible fixed assets -€4,868
down €4,868 (-6.4%), from €75,478 to €70,611
of which Plant, machinery and equipment: -€5,655
- Other debts -€30,666
down €30,666 (-19.9%), from €154,391 to €123,725
- Profit (loss) carried forward +€30,171
up €30,171 (+12.3%), from -€245,985 to -€215,814
- Debts after one year -€6,280
down €6,280 (-11.9%), from €52,595 to €46,315
- Advances received +€3,690
new in 2025: €3,690
- Gross operating margin +€99,481
up €99,481 (+325%), from €30,576 to €130,057
- Staff costs +€28,067
up €28,067 (+210%), from €13,394 to €41,461
- Taxes +€15,117
up €15,117 (+680%), from €2,222 to €17,339
- Depreciation +€14,350
up €14,350 (+193%), from €7,453 to €21,803
- Other operating charges +€13,678
up €13,678 (+1,180%), from €1,159 to €14,837
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 | €366,262 | €366,702 | +€440 | +0.1% |
| Fixed assets | 21/28 | €323,167 | €318,300 | -€4,868 | -1.5% |
| Intangible fixed assets | 21 | €247,689 | €247,689 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,478 | €70,611 | -€4,868 | -6.4% |
| Plant, machinery and equipment | 23 | €18,391 | €12,736 | -€5,655 | -30.7% |
| Furniture and vehicles | 24 | €54,565 | €56,315 | +€1,749 | +3.2% |
| Other tangible fixed assets | 26 | €2,522 | €1,560 | -€962 | -38.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €43,094 | €48,402 | +€5,308 | +12.3% |
| Amounts receivable within one year | 40/41 | €27,733 | €7,791 | -€19,943 | -71.9% |
| Trade receivables | 40 | €18,448 | €6,885 | -€11,563 | -62.7% |
| Other amounts receivable | 41 | €9,285 | €906 | -€8,379 | -90.2% |
| Cash at bank and in hand | 54/58 | €12,741 | €38,685 | +€25,943 | +204% |
| Deferred charges and accrued income | 490/1 | €2,620 | €1,927 | -€693 | -26.4% |
| Total equity and liabilities | 10/49 | €366,262 | €366,702 | +€440 | +0.1% |
| Equity | 10/15 | €85,509 | €115,680 | +€30,171 | +35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €312,894 | €312,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €247,689 | €247,689 | = | 0.0% |
| Distributable reserves | 133 | €63,345 | €63,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,985 | -€215,814 | +€30,171 | +12.3% |
| Amounts payable | 17/49 | €280,753 | €251,022 | -€29,731 | -10.6% |
| Amounts payable after more than one year | 17 | €52,595 | €46,315 | -€6,280 | -11.9% |
| Financial debts | 170/4 | €52,595 | €46,315 | -€6,280 | -11.9% |
| Amounts payable within one year | 42/48 | €228,095 | €204,707 | -€23,388 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €35,334 | €35,543 | +€209 | +0.6% |
| Financial debts | 43 | €1,716 | €157 | -€1,559 | -90.8% |
| Credit institutions | 430/8 | €1,716 | €157 | -€1,559 | -90.8% |
| Trade debts | 44 | €21,552 | €24,009 | +€2,458 | +11.4% |
| Suppliers | 440/4 | €21,552 | €24,009 | +€2,458 | +11.4% |
| Advances received on contracts in progress | 46 | - | €3,690 | +€3,690 | |
| Taxes, remuneration and social security | 45 | €15,102 | €17,583 | +€2,481 | +16.4% |
| Taxes | 450/3 | €10,895 | €9,664 | -€1,230 | -11.3% |
| Remuneration and social security | 454/9 | €4,208 | €7,919 | +€3,711 | +88.2% |
| Other amounts payable | 47/48 | €154,391 | €123,725 | -€30,666 | -19.9% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100% |
| Non-recurring operating income | 76A | - | €125 | +€125 | |
| Remuneration, social security and pensions | 62 | €13,394 | €41,461 | +€28,067 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,453 | €21,803 | +€14,350 | +193% |
| Other operating charges | 640/8 | €1,159 | €14,837 | +€13,678 | +1,180% |
| Non-recurring operating charges | 66A | - | €125 | +€125 | |
| Gross operating margin | 9900 | €30,576 | €130,057 | +€99,481 | +325% |
| Operating profit (loss) | 9901 | €8,570 | €51,831 | +€43,261 | +505% |
| Financial income | 75/76B | €168 | €2 | -€166 | -99.0% |
| Recurring financial income | 75 | €168 | €2 | -€166 | -99.0% |
| Financial charges | 65/66B | €1,891 | €4,322 | +€2,431 | +129% |
| Recurring financial charges | 65 | €1,891 | €4,322 | +€2,431 | +129% |
| Profit (loss) for the period before taxes | 9903 | €6,847 | €47,511 | +€40,664 | +594% |
| Income taxes | 67/77 | €2,222 | €17,339 | +€15,117 | +680% |
| Profit (loss) for the period | 9904 | €4,625 | €30,171 | +€25,546 | +552% |
| Transfer to tax-exempt reserves | 689 | €247,689 | €0 | -€247,689 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€243,064 | €30,171 | +€273,235 |
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 30 October 2026 via checked.be.