Bood Beauty: 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.
Bood Beauty
Largest movements
- Cash -€13,582
down €13,582 (-32.1%), from €42,286 to €28,704
mainly Investment in fixed assets (net) (-€12,084) and Current portion of long-term debt (-€4,940)
- Tangible fixed assets +€9,118
up €9,118 (+238%), from €3,835 to €12,953
of which Other tangible fixed assets: +€10,191
- Receivables within one year +€4,386
up €4,386 (+65.2%), from €6,727 to €11,113
of which Trade receivables: +€3,304
- Tax, wage and social debts +€11,744
up €11,744 (+79.8%), from €14,719 to €26,463
of which Remuneration and social security: +€8,851
- Current portion of long-term debt -€4,940
no longer reported in 2025 (was €4,940)
- Profit (loss) carried forward -€4,716
down €4,716, from €219 to -€4,498
- Trade debts -€2,132
down €2,132 (-9.6%), from €22,252 to €20,120
- Gross operating margin +€45,189
up €45,189 (+48.5%), from €93,211 to €138,400
- Staff costs +€43,576
up €43,576 (+47.7%), from €91,352 to €134,928
- Financial charges +€4,363
up €4,363 (+1,204%), from €362 to €4,725
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 | €54,629 | €54,585 | -€44 | -0.1% |
| Fixed assets | 21/28 | €3,835 | €12,953 | +€9,118 | +238% |
| Tangible fixed assets | 22/27 | €3,835 | €12,953 | +€9,118 | +238% |
| Land and buildings | 22 | €3,382 | €2,762 | -€620 | -18.3% |
| Furniture and vehicles | 24 | €452 | - | -€452 | |
| Other tangible fixed assets | 26 | - | €10,191 | +€10,191 | |
| Current assets | 29/58 | €50,795 | €41,632 | -€9,162 | -18.0% |
| Stocks and contracts in progress | 3 | €540 | €540 | = | 0.0% |
| Stocks | 30/36 | €540 | €540 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,727 | €11,113 | +€4,386 | +65.2% |
| Trade receivables | 40 | €2,418 | €5,722 | +€3,304 | +137% |
| Other amounts receivable | 41 | €4,310 | €5,391 | +€1,082 | +25.1% |
| Cash at bank and in hand | 54/58 | €42,286 | €28,704 | -€13,582 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,276 | +€35 | +2.8% |
| Total equity and liabilities | 10/49 | €54,629 | €54,585 | -€44 | -0.1% |
| Equity | 10/15 | €12,719 | €8,002 | -€4,716 | -37.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219 | -€4,498 | -€4,716 | |
| Amounts payable | 17/49 | €41,911 | €46,583 | +€4,672 | +11.1% |
| Amounts payable within one year | 42/48 | €41,911 | €46,583 | +€4,672 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €4,940 | - | -€4,940 | |
| Trade debts | 44 | €22,252 | €20,120 | -€2,132 | -9.6% |
| Suppliers | 440/4 | €22,252 | €20,120 | -€2,132 | -9.6% |
| Taxes, remuneration and social security | 45 | €14,719 | €26,463 | +€11,744 | +79.8% |
| Taxes | 450/3 | - | €2,894 | +€2,894 | |
| Remuneration and social security | 454/9 | €14,719 | €23,569 | +€8,851 | +60.1% |
| Remuneration, social security and pensions | 62 | €91,352 | €134,928 | +€43,576 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,152 | €2,966 | -€186 | -5.9% |
| Other operating charges | 640/8 | €64 | €502 | +€438 | +686% |
| Gross operating margin | 9900 | €93,211 | €138,400 | +€45,189 | +48.5% |
| Operating profit (loss) | 9901 | -€1,357 | €3 | +€1,361 | |
| Financial income | 75/76B | €4 | €6 | +€1 | +37.2% |
| Recurring financial income | 75 | €4 | €6 | +€1 | +37.2% |
| Financial charges | 65/66B | €362 | €4,725 | +€4,363 | +1,204% |
| Recurring financial charges | 65 | €362 | €4,725 | +€4,363 | +1,204% |
| Profit (loss) for the period before taxes | 9903 | -€1,716 | -€4,716 | -€3,001 | -175% |
| Income taxes | 67/77 | -€96 | - | +€96 | |
| Profit (loss) for the period | 9904 | -€1,620 | -€4,716 | -€3,096 | -191% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,620 | -€4,716 | -€3,096 | -191% |
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 30 October 2026 via checked.be.