C & S BEAUTY: what changed
C & S BEAUTY
Largest movements
- Tangible fixed assets -€3,675
down €3,675 (-27.3%), from €13,463 to €9,789
of which Furniture and vehicles: -€2,554
- Cash -€2,802
down €2,802 (-39.1%), from €7,174 to €4,372
mainly Other debts (-€10,759)
- Stocks and contracts -€2,287
down €2,287 (-100%), from €2,287 to €0
- Other debts -€10,759
down €10,759 (-66.7%), from €16,119 to €5,360
- Tax, wage and social debts +€1,356
up €1,356 (+210%), from €645 to €2,001
- Profit (loss) carried forward +€519
up €519 (+7.8%), from -€6,642 to -€6,122
- Depreciation +€2,128
up €2,128 (+138%), from €1,547 to €3,675
- Gross operating margin +€1,567
up €1,567 (+37.9%), from €4,132 to €5,700
- Taxes +€82
up €82 (+22.9%), from €358 to €440
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 | €22,923 | €14,161 | -€8,763 | -38.2% |
| Fixed assets | 21/28 | €13,463 | €9,789 | -€3,675 | -27.3% |
| Tangible fixed assets | 22/27 | €13,463 | €9,789 | -€3,675 | -27.3% |
| Furniture and vehicles | 24 | €12,342 | €9,789 | -€2,554 | -20.7% |
| Other tangible fixed assets | 26 | €1,121 | €0 | -€1,121 | -100% |
| Current assets | 29/58 | €9,460 | €4,372 | -€5,088 | -53.8% |
| Stocks and contracts in progress | 3 | €2,287 | €0 | -€2,287 | -100% |
| Stocks | 30/36 | €2,287 | €0 | -€2,287 | -100% |
| Cash at bank and in hand | 54/58 | €7,174 | €4,372 | -€2,802 | -39.1% |
| Total equity and liabilities | 10/49 | €22,923 | €14,161 | -€8,763 | -38.2% |
| Equity | 10/15 | €5,229 | €5,748 | +€519 | +9.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,870 | €8,870 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,870 | €8,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,642 | -€6,122 | +€519 | +7.8% |
| Amounts payable | 17/49 | €17,695 | €8,413 | -€9,282 | -52.5% |
| Amounts payable within one year | 42/48 | €17,695 | €8,413 | -€9,282 | -52.5% |
| Trade debts | 44 | €931 | €1,051 | +€121 | +13.0% |
| Suppliers | 440/4 | €931 | €1,051 | +€121 | +13.0% |
| Taxes, remuneration and social security | 45 | €645 | €2,001 | +€1,356 | +210% |
| Taxes | 450/3 | €645 | €2,001 | +€1,356 | +210% |
| Other amounts payable | 47/48 | €16,119 | €5,360 | -€10,759 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,547 | €3,675 | +€2,128 | +138% |
| Other operating charges | 640/8 | €1,045 | €1,012 | -€33 | -3.2% |
| Gross operating margin | 9900 | €4,132 | €5,700 | +€1,567 | +37.9% |
| Operating profit (loss) | 9901 | €1,541 | €1,013 | -€528 | -34.2% |
| Financial charges | 65/66B | €63 | €54 | -€9 | -14.0% |
| Recurring financial charges | 65 | €63 | €54 | -€9 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €1,478 | €959 | -€519 | -35.1% |
| Income taxes | 67/77 | €358 | €440 | +€82 | +22.9% |
| Profit (loss) for the period | 9904 | €1,120 | €519 | -€601 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,120 | €519 | -€601 | -53.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.