ESPACE BEAUTE ALINE: 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.
ESPACE BEAUTE ALINE
Largest movements
- Tangible fixed assets -€22,698
down €22,698 (-23.8%), from €95,375 to €72,677
- Stocks and contracts +€5,486
up €5,486 (+46.7%), from €11,735 to €17,221
- Intangible fixed assets -€1,418
down €1,418 (-90.8%), from €1,562 to €144
- Receivables within one year -€1,199
down €1,199 (-97.5%), from €1,229 to €30
of which Trade receivables: -€1,132
- Debts after one year -€18,111
down €18,111 (-23.1%), from €78,304 to €60,194
of which Financial debts: -€18,111
- Current portion of long-term debt -€6,946
down €6,946 (-27.3%), from €25,441 to €18,495
- Profit (loss) carried forward +€4,348
up €4,348 (+8.0%), from -€54,127 to -€49,779
- Other debts +€3,779
up €3,779 (+15.8%), from €23,878 to €27,657
- Trade debts -€2,866
down €2,866 (-37.1%), from €7,718 to €4,853
- Staff costs +€9,799
up €9,799 (+265%), from €3,698 to €13,497
- Gross operating margin +€7,146
up €7,146 (+19.1%), from €37,318 to €44,463
- Financial charges -€4,641
down €4,641 (-60.5%), from €7,669 to €3,028
of which Financial charges: -€4,743
- Financial income +€998
up €998 (+8,980%), from €11 to €1,009
of which Non-recurring financial income: +€750
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 | €111,494 | €90,889 | -€20,605 | -18.5% |
| Fixed assets | 21/28 | €97,142 | €73,026 | -€24,116 | -24.8% |
| Intangible fixed assets | 21 | €1,562 | €144 | -€1,418 | -90.8% |
| Tangible fixed assets | 22/27 | €95,375 | €72,677 | -€22,698 | -23.8% |
| Plant, machinery and equipment | 23 | €12,542 | €10,126 | -€2,416 | -19.3% |
| Furniture and vehicles | 24 | €4,161 | €2,433 | -€1,728 | -41.5% |
| Leasing and similar rights | 25 | €13,424 | €4,976 | -€8,448 | -62.9% |
| Other tangible fixed assets | 26 | €65,247 | €55,141 | -€10,106 | -15.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €14,352 | €17,863 | +€3,511 | +24.5% |
| Stocks and contracts in progress | 3 | €11,735 | €17,221 | +€5,486 | +46.7% |
| Stocks | 30/36 | €11,735 | €17,221 | +€5,486 | +46.7% |
| Amounts receivable within one year | 40/41 | €1,229 | €30 | -€1,199 | -97.5% |
| Trade receivables | 40 | €1,132 | - | -€1,132 | |
| Other amounts receivable | 41 | €97 | €30 | -€67 | -68.9% |
| Cash at bank and in hand | 54/58 | €1,255 | €338 | -€918 | -73.1% |
| Deferred charges and accrued income | 490/1 | €133 | €274 | +€141 | +106% |
| Total equity and liabilities | 10/49 | €111,494 | €90,889 | -€20,605 | -18.5% |
| Equity | 10/15 | -€33,788 | -€29,440 | +€4,348 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,739 | €1,739 | = | 0.0% |
| Distributable reserves | 133 | €1,739 | €1,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,127 | -€49,779 | +€4,348 | +8.0% |
| Amounts payable | 17/49 | €145,282 | €120,329 | -€24,953 | -17.2% |
| Amounts payable after more than one year | 17 | €78,304 | €60,194 | -€18,111 | -23.1% |
| Financial debts | 170/4 | €43,134 | €25,023 | -€18,111 | -42.0% |
| Other amounts payable | 178/9 | €35,170 | €35,170 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,978 | €60,135 | -€6,842 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €25,441 | €18,495 | -€6,946 | -27.3% |
| Trade debts | 44 | €7,718 | €4,853 | -€2,866 | -37.1% |
| Suppliers | 440/4 | €7,718 | €4,853 | -€2,866 | -37.1% |
| Taxes, remuneration and social security | 45 | €9,940 | €9,131 | -€809 | -8.1% |
| Taxes | 450/3 | €9,940 | €8,154 | -€1,786 | -18.0% |
| Remuneration and social security | 454/9 | - | €977 | +€977 | |
| Other amounts payable | 47/48 | €23,878 | €27,657 | +€3,779 | +15.8% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Non-recurring operating income | 76A | €825 | - | -€825 | |
| Remuneration, social security and pensions | 62 | €3,698 | €13,497 | +€9,799 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,550 | €24,116 | -€434 | -1.8% |
| Other operating charges | 640/8 | €32 | €167 | +€136 | +430% |
| Non-recurring operating charges | 66A | - | €316 | +€316 | |
| Gross operating margin | 9900 | €37,318 | €44,463 | +€7,146 | +19.1% |
| Operating profit (loss) | 9901 | €9,038 | €6,367 | -€2,671 | -29.6% |
| Financial income | 75/76B | €11 | €1,009 | +€998 | +8,980% |
| Recurring financial income | 75 | €11 | €259 | +€248 | +2,229% |
| Non-recurring financial income | 76B | - | €750 | +€750 | |
| Financial charges | 65/66B | €7,669 | €3,028 | -€4,641 | -60.5% |
| Recurring financial charges | 65 | €7,669 | €2,925 | -€4,743 | -61.9% |
| Non-recurring financial charges | 66B | - | €103 | +€103 | |
| Profit (loss) for the period before taxes | 9903 | €1,381 | €4,348 | +€2,967 | +215% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €1,381 | €4,348 | +€2,967 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €1,381 | €4,348 | +€2,967 | +215% |
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 26 October 2026 via checked.be.