ELA BEAUTE: what changed
Two fiscal 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.
ELA BEAUTE
Largest movements
- Cash -€6,236
down €6,236 (-61.4%), from €10,160 to €3,924
mainly Net result for the year (-€15,867) and Other debts (-€869)
- Intangible fixed assets -€1,300
down €1,300 (-11.1%), from €11,700 to €10,400
- Profit (loss) carried forward -€15,867
down €15,867 (-204.2%), from -€7,771 to -€23,638
- Trade debts +€8,215
up €8,215 (+16906.7%), from €49 to €8,264
- Tax, wage and social debts +€985
up €985 (+10.8%), from €9,113 to €10,099
- Other debts -€869
down €869 (-3.3%), from €26,561 to €25,692
- Gross operating margin -€20,740
down €20,740 (-25.9%), from €80,125 to €59,385
- Staff costs -€12,661
down €12,661 (-14.7%), from €86,337 to €73,676
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 | €27,952 | €20,416 | -€7,536 | -27.0% |
| Fixed assets | 21/28 | €17,792 | €16,492 | -€1,300 | -7.3% |
| Intangible fixed assets | 21 | €11,700 | €10,400 | -€1,300 | -11.1% |
| Financial fixed assets | 28 | €6,092 | €6,092 | = | 0.0% |
| Current assets | 29/58 | €10,160 | €3,924 | -€6,236 | -61.4% |
| Cash at bank and in hand | 54/58 | €10,160 | €3,924 | -€6,236 | -61.4% |
| Total equity and liabilities | 10/49 | €27,952 | €20,416 | -€7,536 | -27.0% |
| Equity | 10/15 | -€7,771 | -€23,638 | -€15,867 | -204.2% |
| Profit (loss) carried forward | 14 | -€7,771 | -€23,638 | -€15,867 | -204.2% |
| Amounts payable | 17/49 | €35,723 | €44,054 | +€8,331 | +23.3% |
| Amounts payable within one year | 42/48 | €35,723 | €44,054 | +€8,331 | +23.3% |
| Trade debts | 44 | €49 | €8,264 | +€8,215 | +16906.7% |
| Suppliers | 440/4 | €49 | €8,264 | +€8,215 | +16906.7% |
| Taxes, remuneration and social security | 45 | €9,113 | €10,099 | +€985 | +10.8% |
| Taxes | 450/3 | €9,113 | €10,099 | +€985 | +10.8% |
| Other amounts payable | 47/48 | €26,561 | €25,692 | -€869 | -3.3% |
| Remuneration, social security and pensions | 62 | €86,337 | €73,676 | -€12,661 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €1,300 | = | 0.0% |
| Gross operating margin | 9900 | €80,125 | €59,385 | -€20,740 | -25.9% |
| Operating profit (loss) | 9901 | -€7,512 | -€15,591 | -€8,079 | -107.5% |
| Financial charges | 65/66B | €259 | €277 | +€18 | +6.8% |
| Recurring financial charges | 65 | €259 | €277 | +€18 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,771 | -€15,867 | -€8,096 | -104.2% |
| Profit (loss) for the period | 9904 | -€7,771 | -€15,867 | -€8,096 | -104.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,771 | -€15,867 | -€8,096 | -104.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.