CEYLAN 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.
CEYLAN BEAUTY
Largest movements
- Cash -€4,508
down €4,508 (-34.0%), from €13,249 to €8,741
mainly Other debts (-€6,660) and Investment in fixed assets (net) (-€5,098)
- Tangible fixed assets +€2,989
up €2,989 (+58.4%), from €5,120 to €8,109
of which Plant, machinery and equipment: +€2,074
- Deferred charges and accrued income +€1,471
new in 2025: €1,471
- Receivables within one year -€635
no longer reported in 2025 (was €635)
- Profit (loss) carried forward +€7,849
up €7,849, from -€5,252 to €2,597
- Other debts -€6,660
down €6,660 (-41.3%), from €16,112 to €9,452
- Tax, wage and social debts -€1,420
down €1,420 (-22.1%), from €6,413 to €4,993
of which Remuneration and social security: -€1,626
- Trade debts -€280
down €280 (-59.6%), from €470 to €190
- Gross operating margin +€12,198
up €12,198 (+314%), from €3,885 to €16,083
- Staff costs +€3,974
up €3,974 (+398%), from €999 to €4,973
- Taxes +€649
new in 2025: €649
- Other operating charges -€407
down €407 (-50.5%), from €806 to €399
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 | €20,243 | €19,732 | -€511 | -2.5% |
| Fixed assets | 21/28 | €5,120 | €8,109 | +€2,989 | +58.4% |
| Tangible fixed assets | 22/27 | €5,120 | €8,109 | +€2,989 | +58.4% |
| Plant, machinery and equipment | 23 | €421 | €2,495 | +€2,074 | +492% |
| Furniture and vehicles | 24 | - | €1,305 | +€1,305 | |
| Leasing and similar rights | 25 | €2,998 | €2,608 | -€390 | -13.0% |
| Other tangible fixed assets | 26 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €15,124 | €11,624 | -€3,500 | -23.1% |
| Stocks and contracts in progress | 3 | €1,240 | €1,412 | +€172 | +13.9% |
| Stocks | 30/36 | €1,240 | €1,412 | +€172 | +13.9% |
| Amounts receivable within one year | 40/41 | €635 | - | -€635 | |
| Trade receivables | 40 | €635 | - | -€635 | |
| Cash at bank and in hand | 54/58 | €13,249 | €8,741 | -€4,508 | -34.0% |
| Deferred charges and accrued income | 490/1 | - | €1,471 | +€1,471 | |
| Total equity and liabilities | 10/49 | €20,243 | €19,732 | -€511 | -2.5% |
| Equity | 10/15 | -€2,752 | €5,097 | +€7,849 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,252 | €2,597 | +€7,849 | |
| Amounts payable | 17/49 | €22,995 | €14,635 | -€8,360 | -36.4% |
| Amounts payable within one year | 42/48 | €22,995 | €14,635 | -€8,360 | -36.4% |
| Trade debts | 44 | €470 | €190 | -€280 | -59.6% |
| Suppliers | 440/4 | €470 | €190 | -€280 | -59.6% |
| Taxes, remuneration and social security | 45 | €6,413 | €4,993 | -€1,420 | -22.1% |
| Taxes | 450/3 | €4,384 | €4,590 | +€206 | +4.7% |
| Remuneration and social security | 454/9 | €2,029 | €404 | -€1,626 | -80.1% |
| Other amounts payable | 47/48 | €16,112 | €9,452 | -€6,660 | -41.3% |
| Remuneration, social security and pensions | 62 | €999 | €4,973 | +€3,974 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €2,109 | +€8 | +0.4% |
| Other operating charges | 640/8 | €806 | €399 | -€407 | -50.5% |
| Gross operating margin | 9900 | €3,885 | €16,083 | +€12,198 | +314% |
| Operating profit (loss) | 9901 | -€21 | €8,602 | +€8,623 | |
| Financial charges | 65/66B | €96 | €103 | +€7 | +7.6% |
| Recurring financial charges | 65 | €96 | €103 | +€7 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€117 | €8,499 | +€8,616 | |
| Income taxes | 67/77 | - | €649 | +€649 | |
| Profit (loss) for the period | 9904 | -€117 | €7,849 | +€7,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€117 | €7,849 | +€7,966 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.