DE FAKKEL: what changed
What changed
DE FAKKEL
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€53,101
2025 · €35,997+€17,104
Equity
€546,462
2025 · €493,360+€53,101
Cash
€195,804
2025 · €63,608+€132,196
Balance sheet total
€1.4m
2025 · €1.4m-€46,723
Largest movements
Assets
- Cash +€132,196
up €132,196 (+208%), from €63,608 to €195,804
mainly Receivables within one year (+€125,887) and Depreciation (+€73,568)
- Receivables within one year -€125,887
down €125,887 (-16.9%), from €745,566 to €619,679
of which Trade receivables: -€122,718
- Tangible fixed assets -€52,721
down €52,721 (-19.2%), from €274,771 to €222,050
of which Furniture and vehicles: -€30,395
Equity and liabilities
- Accrued charges and deferred income -€66,059
down €66,059 (-96.4%), from €68,557 to €2,498
- Reserves +€53,101
up €53,101 (+11.2%), from €474,760 to €527,862
of which Distributable reserves: +€53,101
- Debts after one year -€48,140
down €48,140 (-40.7%), from €118,339 to €70,199
- Other debts +€24,116
up €24,116 (+3.8%), from €634,112 to €658,227
Income statement
- Gross operating margin +€20,438
up €20,438 (+14.1%), from €145,319 to €165,757
- Taxes +€6,310
up €6,310 (+28.7%), from €21,964 to €28,274
- Depreciation -€2,695
down €2,695 (-3.5%), from €76,263 to €73,568
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€35,997
Gross operating margin
+€20,438
Depreciation
+€2,695
Other operating charges
-€682
Financial income
+€410
Financial charges
+€554
Taxes
-€6,310
Result 2026
€53,101
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€211,983
Investment
-€20,847
Financing
-€58,940
Cash 2025
€63,608
From operations (derived)
+€211,983
Net result for the year
+€53,101
Depreciation
+€73,568
Smaller working-capital items
+€311
Receivables within one year
+€125,887
Trade debts
+€9,405
Tax, wage and social debts
-€8,347
Other debts
+€24,116
Accrued charges and deferred income
-€66,059
Investment (derived)
-€20,847
Investment in fixed assets (net)
-€20,847
Financing
-€58,940
Debts after one year
-€48,140
Current portion of long-term debt
-€10,800
Cash 2026
€195,804
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,411,723 | €1,365,000 | -€46,723 | -3.3% |
| Fixed assets | 21/28 | €588,441 | €535,720 | -€52,721 | -9.0% |
| Tangible fixed assets | 22/27 | €274,771 | €222,050 | -€52,721 | -19.2% |
| Plant, machinery and equipment | 23 | €79,032 | €59,792 | -€19,240 | -24.3% |
| Furniture and vehicles | 24 | €137,543 | €107,147 | -€30,395 | -22.1% |
| Other tangible fixed assets | 26 | €58,196 | €55,110 | -€3,086 | -5.3% |
| Financial fixed assets | 28 | €313,670 | €313,670 | = | 0.0% |
| Current assets | 29/58 | €823,282 | €829,280 | +€5,998 | +0.7% |
| Stocks and contracts in progress | 3 | €13,173 | €12,988 | -€185 | -1.4% |
| Stocks | 30/36 | €13,173 | €12,988 | -€185 | -1.4% |
| Amounts receivable within one year | 40/41 | €745,566 | €619,679 | -€125,887 | -16.9% |
| Trade receivables | 40 | €134,186 | €11,468 | -€122,718 | -91.5% |
| Other amounts receivable | 41 | €611,379 | €608,211 | -€3,169 | -0.5% |
| Cash at bank and in hand | 54/58 | €63,608 | €195,804 | +€132,196 | +208% |
| Deferred charges and accrued income | 490/1 | €936 | €810 | -€126 | -13.5% |
| Total equity and liabilities | 10/49 | €1,411,723 | €1,365,000 | -€46,723 | -3.3% |
| Equity | 10/15 | €493,360 | €546,462 | +€53,101 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €474,760 | €527,862 | +€53,101 | +11.2% |
| Tax-exempt reserves | 132 | €200,400 | €200,400 | = | 0.0% |
| Distributable reserves | 133 | €274,360 | €327,462 | +€53,101 | +19.4% |
| Amounts payable | 17/49 | €918,362 | €818,538 | -€99,825 | -10.9% |
| Amounts payable after more than one year | 17 | €118,339 | €70,199 | -€48,140 | -40.7% |
| Financial debts | 170/4 | €118,339 | €70,199 | -€48,140 | -40.7% |
| Amounts payable within one year | 42/48 | €731,466 | €745,841 | +€14,374 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €59,891 | €49,092 | -€10,800 | -18.0% |
| Trade debts | 44 | €8,251 | €17,656 | +€9,405 | +114% |
| Suppliers | 440/4 | €8,251 | €17,656 | +€9,405 | +114% |
| Taxes, remuneration and social security | 45 | €29,213 | €20,866 | -€8,347 | -28.6% |
| Taxes | 450/3 | €26,813 | €19,666 | -€7,147 | -26.7% |
| Remuneration and social security | 454/9 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Other amounts payable | 47/48 | €634,112 | €658,227 | +€24,116 | +3.8% |
| Accrued charges and deferred income | 492/3 | €68,557 | €2,498 | -€66,059 | -96.4% |
| Non-recurring operating income | 76A | €8,500 | - | -€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,263 | €73,568 | -€2,695 | -3.5% |
| Other operating charges | 640/8 | €2,299 | €2,981 | +€682 | +29.7% |
| Gross operating margin | 9900 | €145,319 | €165,757 | +€20,438 | +14.1% |
| Operating profit (loss) | 9901 | €66,758 | €89,208 | +€22,450 | +33.6% |
| Financial income | 75/76B | €1 | €410 | +€410 | +53,904% |
| Recurring financial income | 75 | €1 | €410 | +€410 | +53,904% |
| Financial charges | 65/66B | €8,797 | €8,243 | -€554 | -6.3% |
| Recurring financial charges | 65 | €8,797 | €8,243 | -€554 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €57,961 | €81,375 | +€23,414 | +40.4% |
| Income taxes | 67/77 | €21,964 | €28,274 | +€6,310 | +28.7% |
| Profit (loss) for the period | 9904 | €35,997 | €53,101 | +€17,104 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,997 | €53,101 | +€17,104 | +47.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.