DS 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.
DS BEAUTY
Largest movements
- Tangible fixed assets -€3,345
down €3,345 (-23.2%), from €14,402 to €11,057
- Cash -€271
down €271 (-27.1%), from €1,002 to €731
mainly Net result for the year (-€6,200) and Debts after one year (-€2,950)
- Profit (loss) carried forward -€6,200
down €6,200 (-65.3%), from -€9,491 to -€15,691
- Other debts +€3,576
up €3,576 (+45.6%), from €7,838 to €11,414
- Debts after one year -€2,950
down €2,950 (-31.8%), from €9,277 to €6,328
- Current portion of long-term debt +€886
up €886 (+28.9%), from €3,060 to €3,946
- Tax, wage and social debts +€789
up €789 (+158%), from €500 to €1,289
- Gross operating margin +€4,761
up €4,761 (+73.4%), from -€6,488 to -€1,727
- Depreciation +€1,023
up €1,023 (+44.1%), from €2,321 to €3,345
- Other operating charges +€245
new in 2025: €245
- Financial charges +€201
up €201 (+29.5%), from €682 to €883
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 | €15,482 | €11,788 | -€3,694 | -23.9% |
| Fixed assets | 21/28 | €14,402 | €11,057 | -€3,345 | -23.2% |
| Tangible fixed assets | 22/27 | €14,402 | €11,057 | -€3,345 | -23.2% |
| Plant, machinery and equipment | 23 | €14,402 | €11,057 | -€3,345 | -23.2% |
| Current assets | 29/58 | €1,080 | €731 | -€349 | -32.4% |
| Amounts receivable within one year | 40/41 | €78 | - | -€78 | |
| Trade receivables | 40 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €1,002 | €731 | -€271 | -27.1% |
| Total equity and liabilities | 10/49 | €15,482 | €11,788 | -€3,694 | -23.9% |
| Equity | 10/15 | -€7,991 | -€14,191 | -€6,200 | -77.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,491 | -€15,691 | -€6,200 | -65.3% |
| Amounts payable | 17/49 | €23,473 | €25,979 | +€2,506 | +10.7% |
| Amounts payable after more than one year | 17 | €9,277 | €6,328 | -€2,950 | -31.8% |
| Financial debts | 170/4 | €9,277 | €6,328 | -€2,950 | -31.8% |
| Amounts payable within one year | 42/48 | €14,195 | €19,651 | +€5,455 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | €3,946 | +€886 | +28.9% |
| Trade debts | 44 | €1,710 | €1,900 | +€190 | +11.1% |
| Suppliers | 440/4 | €1,710 | €1,900 | +€190 | +11.1% |
| Advances received on contracts in progress | 46 | €1,088 | €1,102 | +€14 | +1.3% |
| Taxes, remuneration and social security | 45 | €500 | €1,289 | +€789 | +158% |
| Taxes | 450/3 | €500 | €1,289 | +€789 | +158% |
| Other amounts payable | 47/48 | €7,838 | €11,414 | +€3,576 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,321 | €3,345 | +€1,023 | +44.1% |
| Other operating charges | 640/8 | - | €245 | +€245 | |
| Gross operating margin | 9900 | -€6,488 | -€1,727 | +€4,761 | +73.4% |
| Operating profit (loss) | 9901 | -€8,809 | -€5,316 | +€3,493 | +39.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €682 | €883 | +€201 | +29.5% |
| Recurring financial charges | 65 | €682 | €883 | +€201 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,491 | -€6,200 | +€3,291 | +34.7% |
| Profit (loss) for the period | 9904 | -€9,491 | -€6,200 | +€3,291 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,491 | -€6,200 | +€3,291 | +34.7% |
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 15 October 2026 via checked.be.