DEPIL 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.
DEPIL BEAUTE
Largest movements
- Receivables within one year +€27,362
up €27,362 (+4,722%), from €580 to €27,942
of which Trade receivables: +€17,886
- Tangible fixed assets +€23,303
up €23,303 (+88.6%), from €26,289 to €49,592
of which Plant, machinery and equipment: +€23,317
- Cash +€8,577
up €8,577 (+141%), from €6,102 to €14,679
mainly Debts after one year (+€73,876) and Tax, wage and social debts (+€20,525)
- Stocks and contracts +€7,572
up €7,572 (+106%), from €7,136 to €14,708
- Deferred charges and accrued income -€5,503
down €5,503 (-92.9%), from €5,922 to €419
- Debts after one year +€73,876
up €73,876 (+296%), from €25,000 to €98,876
of which Other amounts payable: +€62,000
- Profit (loss) carried forward -€21,592
down €21,592 (-107%), from -€20,202 to -€41,794
- Tax, wage and social debts +€20,525
up €20,525 (+265%), from €7,739 to €28,264
of which Taxes: +€14,362
- Trade debts -€11,843
down €11,843 (-37.2%), from €31,850 to €20,008
- Current portion of long-term debt +€3,654
new in 2024: €3,654
- Gross operating margin +€67,716
up €67,716, from -€2,141 to €65,575
- Staff costs +€61,088
up €61,088 (+439%), from €13,920 to €75,008
- Depreciation +€6,282
up €6,282 (+250%), from €2,510 to €8,792
- Financial charges +€1,236
up €1,236 (+170%), from €727 to €1,963
- Other operating charges +€712
up €712 (+78.7%), from €904 to €1,616
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,029 | €113,340 | +€61,311 | +118% |
| Fixed assets | 21/28 | €32,289 | €55,592 | +€23,303 | +72.2% |
| Tangible fixed assets | 22/27 | €26,289 | €49,592 | +€23,303 | +88.6% |
| Plant, machinery and equipment | 23 | €19,673 | €42,990 | +€23,317 | +119% |
| Furniture and vehicles | 24 | €5,015 | €5,351 | +€336 | +6.7% |
| Other tangible fixed assets | 26 | €1,601 | €1,252 | -€350 | -21.8% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €19,740 | €57,748 | +€38,008 | +193% |
| Stocks and contracts in progress | 3 | €7,136 | €14,708 | +€7,572 | +106% |
| Stocks | 30/36 | €7,136 | €14,708 | +€7,572 | +106% |
| Amounts receivable within one year | 40/41 | €580 | €27,942 | +€27,362 | +4,722% |
| Trade receivables | 40 | €314 | €18,200 | +€17,886 | +5,700% |
| Other amounts receivable | 41 | €266 | €9,742 | +€9,476 | +3,566% |
| Cash at bank and in hand | 54/58 | €6,102 | €14,679 | +€8,577 | +141% |
| Deferred charges and accrued income | 490/1 | €5,922 | €419 | -€5,503 | -92.9% |
| Total equity and liabilities | 10/49 | €52,029 | €113,340 | +€61,311 | +118% |
| Equity | 10/15 | -€16,702 | -€38,294 | -€21,592 | -129% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,202 | -€41,794 | -€21,592 | -107% |
| Amounts payable | 17/49 | €68,731 | €151,634 | +€82,903 | +121% |
| Amounts payable after more than one year | 17 | €25,000 | €98,876 | +€73,876 | +296% |
| Financial debts | 170/4 | - | €11,876 | +€11,876 | |
| Other amounts payable | 178/9 | €25,000 | €87,000 | +€62,000 | +248% |
| Amounts payable within one year | 42/48 | €43,731 | €52,758 | +€9,027 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,654 | +€3,654 | |
| Trade debts | 44 | €31,850 | €20,008 | -€11,843 | -37.2% |
| Suppliers | 440/4 | €31,850 | €20,008 | -€11,843 | -37.2% |
| Taxes, remuneration and social security | 45 | €7,739 | €28,264 | +€20,525 | +265% |
| Taxes | 450/3 | - | €14,362 | +€14,362 | |
| Remuneration and social security | 454/9 | €7,739 | €13,902 | +€6,163 | +79.6% |
| Other amounts payable | 47/48 | €4,141 | €832 | -€3,309 | -79.9% |
| Remuneration, social security and pensions | 62 | €13,920 | €75,008 | +€61,088 | +439% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,510 | €8,792 | +€6,282 | +250% |
| Other operating charges | 640/8 | €904 | €1,616 | +€712 | +78.7% |
| Gross operating margin | 9900 | -€2,141 | €65,575 | +€67,716 | |
| Operating profit (loss) | 9901 | -€19,475 | -€19,840 | -€365 | -1.9% |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Non-recurring financial income | 76B | - | €116 | +€116 | |
| Financial charges | 65/66B | €727 | €1,963 | +€1,236 | +170% |
| Recurring financial charges | 65 | €727 | €1,963 | +€1,236 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€20,202 | -€21,592 | -€1,390 | -6.9% |
| Profit (loss) for the period | 9904 | -€20,202 | -€21,592 | -€1,390 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,202 | -€21,592 | -€1,390 | -6.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.