BLEU 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.
BLEU BEAUTÉ
Largest movements
- Tangible fixed assets -€14,370
down €14,370 (-8.0%), from €180,508 to €166,138
of which Land and buildings: -€13,250
- Cash -€6,297
down €6,297 (-42.0%), from €14,996 to €8,699
mainly Debts after one year (-€11,117) and Other debts (-€10,000)
- Debts after one year -€11,117
down €11,117 (-7.3%), from €152,244 to €141,127
- Other debts -€10,000
down €10,000 (-63.6%), from €15,728 to €5,728
- Financial charges +€950
up €950 (+46.1%), from €2,061 to €3,011
- Gross operating margin +€802
up €802 (+1.9%), from €43,100 to €43,902
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 | €212,316 | €191,429 | -€20,888 | -9.8% |
| Fixed assets | 21/28 | €180,508 | €166,138 | -€14,370 | -8.0% |
| Tangible fixed assets | 22/27 | €180,508 | €166,138 | -€14,370 | -8.0% |
| Land and buildings | 22 | €176,316 | €163,066 | -€13,250 | -7.5% |
| Plant, machinery and equipment | 23 | €4,055 | €3,072 | -€984 | -24.3% |
| Furniture and vehicles | 24 | €136 | €0 | -€136 | -100% |
| Current assets | 29/58 | €31,809 | €25,291 | -€6,518 | -20.5% |
| Stocks and contracts in progress | 3 | €15,651 | €15,089 | -€561 | -3.6% |
| Stocks | 30/36 | €15,651 | €15,089 | -€561 | -3.6% |
| Amounts receivable within one year | 40/41 | €472 | €1,191 | +€719 | +152% |
| Trade receivables | 40 | €471 | €895 | +€424 | +90.0% |
| Other amounts receivable | 41 | €1 | €296 | +€295 | +37,314% |
| Cash at bank and in hand | 54/58 | €14,996 | €8,699 | -€6,297 | -42.0% |
| Deferred charges and accrued income | 490/1 | €690 | €312 | -€378 | -54.8% |
| Total equity and liabilities | 10/49 | €212,316 | €191,429 | -€20,888 | -9.8% |
| Equity | 10/15 | €21,886 | €22,393 | +€507 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €675 | €675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €675 | €675 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,611 | €3,118 | +€507 | +19.4% |
| Amounts payable | 17/49 | €190,431 | €169,036 | -€21,395 | -11.2% |
| Amounts payable after more than one year | 17 | €152,244 | €141,127 | -€11,117 | -7.3% |
| Financial debts | 170/4 | €152,244 | €141,127 | -€11,117 | -7.3% |
| Amounts payable within one year | 42/48 | €38,187 | €27,909 | -€10,278 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €12,943 | €12,653 | -€290 | -2.2% |
| Trade debts | 44 | €2,055 | €2,613 | +€559 | +27.2% |
| Suppliers | 440/4 | €2,055 | €2,613 | +€559 | +27.2% |
| Taxes, remuneration and social security | 45 | €7,462 | €6,915 | -€547 | -7.3% |
| Taxes | 450/3 | €2,745 | €2,092 | -€653 | -23.8% |
| Remuneration and social security | 454/9 | €4,717 | €4,823 | +€106 | +2.2% |
| Other amounts payable | 47/48 | €15,728 | €5,728 | -€10,000 | -63.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €23,739 | €23,771 | +€32 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,348 | €14,370 | +€23 | +0.2% |
| Other operating charges | 640/8 | €2,484 | €2,340 | -€144 | -5.8% |
| Gross operating margin | 9900 | €43,100 | €43,902 | +€802 | +1.9% |
| Operating profit (loss) | 9901 | €2,529 | €3,420 | +€891 | +35.2% |
| Financial income | 75/76B | €11 | €98 | +€87 | +807% |
| Recurring financial income | 75 | €11 | €98 | +€87 | +807% |
| Financial charges | 65/66B | €2,061 | €3,011 | +€950 | +46.1% |
| Recurring financial charges | 65 | €2,061 | €3,011 | +€950 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €479 | €507 | +€29 | +6.0% |
| Profit (loss) for the period | 9904 | €479 | €507 | +€29 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €479 | €507 | +€29 | +6.0% |
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 18 October 2026 via checked.be.