ECRIN DE 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.
ECRIN DE BEAUTE
Largest movements
- Cash +€339,235
up €339,235 (+61344.5%), from €553 to €339,788
mainly Investment in fixed assets (net) (+€211,046) and Net result for the year (+€140,630)
- Tangible fixed assets -€218,200
down €218,200 (-61.5%), from €355,019 to €136,819
of which Land and buildings: -€207,546
- Receivables within one year +€36,551
up €36,551 (+189.5%), from €19,284 to €55,835
of which Other amounts receivable: +€53,635
- Profit (loss) carried forward +€100,842
up €100,842 (+109.4%), from €92,219 to €193,061
- Reserves +€39,789
up €39,789 (+31.2%), from €127,721 to €167,510
of which Tax-exempt reserves: +€39,789
- Debts after one year -€39,319
no longer reported in 2025 (was €39,319)
- Other debts +€34,242
up €34,242 (+246.5%), from €13,889 to €48,131
- Tax, wage and social debts +€25,210
up €25,210 (+112.2%), from €22,462 to €47,672
- Gross operating margin +€162,005
up €162,005 (+391.8%), from €41,351 to €203,356
- Taxes +€27,468
up €27,468 (+289.8%), from €9,479 to €36,947
- Depreciation -€13,572
down €13,572 (-65.5%), from €20,727 to €7,155
- Other operating charges +€2,958
up €2,958 (+47.9%), from €6,177 to €9,135
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.
Cash bridge derived
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 | €375,778 | €533,364 | +€157,586 | +41.9% |
| Fixed assets | 21/28 | €355,941 | €137,741 | -€218,200 | -61.3% |
| Tangible fixed assets | 22/27 | €355,019 | €136,819 | -€218,200 | -61.5% |
| Land and buildings | 22 | €344,365 | €136,819 | -€207,546 | -60.3% |
| Other tangible fixed assets | 26 | €10,654 | - | -€10,654 | |
| Financial fixed assets | 28 | €922 | €921 | -€1 | -0.1% |
| Current assets | 29/58 | €19,837 | €395,623 | +€375,786 | +1894.4% |
| Amounts receivable within one year | 40/41 | €19,284 | €55,835 | +€36,551 | +189.5% |
| Trade receivables | 40 | €19,284 | €2,200 | -€17,084 | -88.6% |
| Other amounts receivable | 41 | - | €53,635 | +€53,635 | |
| Cash at bank and in hand | 54/58 | €553 | €339,788 | +€339,235 | +61344.5% |
| Total equity and liabilities | 10/49 | €375,778 | €533,364 | +€157,586 | +41.9% |
| Equity | 10/15 | €238,540 | €379,171 | +€140,631 | +59.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,721 | €167,510 | +€39,789 | +31.2% |
| Tax-exempt reserves | 132 | €107,861 | €147,650 | +€39,789 | +36.9% |
| Distributable reserves | 133 | €19,860 | €19,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,219 | €193,061 | +€100,842 | +109.4% |
| Provisions and deferred taxes | 16 | €44,742 | €49,217 | +€4,475 | +10.0% |
| Deferred taxes | 168 | €44,742 | €49,217 | +€4,475 | +10.0% |
| Amounts payable | 17/49 | €92,496 | €104,976 | +€12,480 | +13.5% |
| Amounts payable after more than one year | 17 | €39,319 | - | -€39,319 | |
| Financial debts | 170/4 | €39,319 | - | -€39,319 | |
| Amounts payable within one year | 42/48 | €51,778 | €104,564 | +€52,786 | +101.9% |
| Current portion of amounts payable after more than one year | 42 | €14,494 | - | -€14,494 | |
| Trade debts | 44 | €933 | €8,761 | +€7,828 | +839.0% |
| Suppliers | 440/4 | €933 | €8,761 | +€7,828 | +839.0% |
| Taxes, remuneration and social security | 45 | €22,462 | €47,672 | +€25,210 | +112.2% |
| Taxes | 450/3 | €22,462 | €47,672 | +€25,210 | +112.2% |
| Other amounts payable | 47/48 | €13,889 | €48,131 | +€34,242 | +246.5% |
| Accrued charges and deferred income | 492/3 | €1,399 | €412 | -€987 | -70.6% |
| Non-recurring operating income | 76A | - | €196,866 | +€196,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,727 | €7,155 | -€13,572 | -65.5% |
| Other operating charges | 640/8 | €6,177 | €9,135 | +€2,958 | +47.9% |
| Gross operating margin | 9900 | €41,351 | €203,356 | +€162,005 | +391.8% |
| Operating profit (loss) | 9901 | €14,447 | €187,067 | +€172,620 | +1194.8% |
| Financial charges | 65/66B | €3,339 | €5,014 | +€1,675 | +50.2% |
| Recurring financial charges | 65 | €3,339 | €5,014 | +€1,675 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €11,108 | €182,052 | +€170,944 | +1538.9% |
| Transfer from deferred taxes | 780 | €5,776 | €44,742 | +€38,966 | +674.6% |
| Transfer to deferred taxes | 680 | - | €49,217 | +€49,217 | |
| Income taxes | 67/77 | €9,479 | €36,947 | +€27,468 | +289.8% |
| Profit (loss) for the period | 9904 | €7,405 | €140,630 | +€133,225 | +1799.1% |
| Transfer from tax-exempt reserves | 789 | €11,218 | €107,861 | +€96,643 | +861.5% |
| Transfer to tax-exempt reserves | 689 | - | €147,650 | +€147,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,623 | €100,842 | +€82,219 | +441.5% |
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 10 October 2026 via checked.be.