CAP BEAUTE: 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.
CAP BEAUTE
Largest movements
- Tangible fixed assets -€4,549
down €4,549 (-30.5%), from €14,896 to €10,348
of which Furniture and vehicles: -€4,287
- Cash +€470
up €470 (+20.4%), from €2,302 to €2,772
mainly Depreciation (+€4,549) and Trade debts (+€801)
- Profit (loss) carried forward -€4,479
down €4,479 (-12.0%), from -€37,286 to -€41,765
- Trade debts +€801
up €801 (+202%), from €396 to €1,197
- Other debts -€467
down €467 (-1.4%), from €33,921 to €33,454
- Gross operating margin -€698
down €698 (-30.5%), from €2,288 to €1,591
- Other operating charges +€541
up €541 (+80.0%), from €676 to €1,217
- Taxes +€29
up €29 (+21.0%), from €140 to €169
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 | €24,136 | €19,959 | -€4,177 | -17.3% |
| Fixed assets | 21/28 | €15,196 | €10,648 | -€4,549 | -29.9% |
| Tangible fixed assets | 22/27 | €14,896 | €10,348 | -€4,549 | -30.5% |
| Plant, machinery and equipment | 23 | €778 | €516 | -€261 | -33.6% |
| Furniture and vehicles | 24 | €14,118 | €9,831 | -€4,287 | -30.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €8,940 | €9,312 | +€372 | +4.2% |
| Stocks and contracts in progress | 3 | €5,986 | €6,040 | +€54 | +0.9% |
| Stocks | 30/36 | €5,986 | €6,040 | +€54 | +0.9% |
| Cash at bank and in hand | 54/58 | €2,302 | €2,772 | +€470 | +20.4% |
| Deferred charges and accrued income | 490/1 | €652 | €500 | -€152 | -23.2% |
| Total equity and liabilities | 10/49 | €24,136 | €19,959 | -€4,177 | -17.3% |
| Equity | 10/15 | -€11,870 | -€16,349 | -€4,479 | -37.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €417 | €417 | = | 0.0% |
| Non-distributable reserves | 130/1 | €417 | €417 | = | 0.0% |
| Reserves not available under the articles | 1311 | €417 | €417 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,286 | -€41,765 | -€4,479 | -12.0% |
| Amounts payable | 17/49 | €36,006 | €36,308 | +€302 | +0.8% |
| Amounts payable within one year | 42/48 | €36,006 | €36,308 | +€302 | +0.8% |
| Trade debts | 44 | €396 | €1,197 | +€801 | +202% |
| Suppliers | 440/4 | €396 | €1,197 | +€801 | +202% |
| Taxes, remuneration and social security | 45 | €1,688 | €1,657 | -€32 | -1.9% |
| Taxes | 450/3 | €1,688 | €1,657 | -€32 | -1.9% |
| Other amounts payable | 47/48 | €33,921 | €33,454 | -€467 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,549 | €4,549 | +€0 | 0.0% |
| Other operating charges | 640/8 | €676 | €1,217 | +€541 | +80.0% |
| Gross operating margin | 9900 | €2,288 | €1,591 | -€698 | -30.5% |
| Operating profit (loss) | 9901 | -€2,937 | -€4,175 | -€1,239 | -42.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,318% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,318% |
| Financial charges | 65/66B | €139 | €140 | +€1 | +0.8% |
| Recurring financial charges | 65 | €139 | €140 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,075 | -€4,310 | -€1,235 | -40.1% |
| Income taxes | 67/77 | €140 | €169 | +€29 | +21.0% |
| Profit (loss) for the period | 9904 | -€3,215 | -€4,479 | -€1,264 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,215 | -€4,479 | -€1,264 | -39.3% |
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 16 October 2026 via checked.be.