CENTRE ESTHETIQUE LUIZA: what changed
CENTRE ESTHETIQUE LUIZA
Largest movements
- Cash +€2,071
up €2,071 (+46.7%), from €4,434 to €6,505
mainly Net result for the year (+€1,230) and Stocks and contracts (+€520)
- Stocks and contracts -€520
down €520 (-72.7%), from €715 to €195
- Profit (loss) carried forward +€1,230
up €1,230 (+50.4%), from -€2,443 to -€1,212
- Trade debts +€429
up €429 (+719%), from €60 to €489
- Tax, wage and social debts -€108
down €108 (-7.1%), from €1,532 to €1,423
- Gross operating margin +€2,657
up €2,657 (+214%), from €1,244 to €3,901
- Financial charges -€47
down €47 (-55.2%), from €86 to €38
- Other operating charges -€47
no longer reported in 2025 (was €47)
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 | €5,149 | €6,700 | +€1,551 | +30.1% |
| Current assets | 29/58 | €5,149 | €6,700 | +€1,551 | +30.1% |
| Stocks and contracts in progress | 3 | €715 | €195 | -€520 | -72.7% |
| Stocks | 30/36 | €715 | €195 | -€520 | -72.7% |
| Cash at bank and in hand | 54/58 | €4,434 | €6,505 | +€2,071 | +46.7% |
| Total equity and liabilities | 10/49 | €5,149 | €6,700 | +€1,551 | +30.1% |
| Equity | 10/15 | €3,558 | €4,788 | +€1,230 | +34.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,443 | -€1,212 | +€1,230 | +50.4% |
| Amounts payable | 17/49 | €1,591 | €1,912 | +€321 | +20.2% |
| Amounts payable within one year | 42/48 | €1,591 | €1,912 | +€321 | +20.2% |
| Trade debts | 44 | €60 | €489 | +€429 | +719% |
| Suppliers | 440/4 | €60 | €489 | +€429 | +719% |
| Taxes, remuneration and social security | 45 | €1,532 | €1,423 | -€108 | -7.1% |
| Taxes | 450/3 | €1,532 | €1,423 | -€108 | -7.1% |
| Other operating charges | 640/8 | €47 | - | -€47 | |
| Non-recurring operating charges | 66A | - | €2,633 | +€2,633 | |
| Gross operating margin | 9900 | €1,244 | €3,901 | +€2,657 | +214% |
| Operating profit (loss) | 9901 | €1,197 | €1,269 | +€71 | +6.0% |
| Financial charges | 65/66B | €86 | €38 | -€47 | -55.2% |
| Recurring financial charges | 65 | €86 | €38 | -€47 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €1,112 | €1,230 | +€119 | +10.7% |
| Profit (loss) for the period | 9904 | €1,112 | €1,230 | +€119 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,112 | €1,230 | +€119 | +10.7% |
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 2 November 2026 via checked.be.