Esthetiek Be Belle: what changed
Esthetiek Be Belle
Largest movements
- Stocks and contracts +€5,840
up €5,840 (+24.7%), from €23,599 to €29,439
- Cash +€5,826
up €5,826 (+22.6%), from €25,753 to €31,579
mainly Other debts (+€15,214) and Tax, wage and social debts (+€6,629)
- Tangible fixed assets +€5,031
up €5,031 (+207%), from €2,432 to €7,463
- Receivables within one year -€3,390
down €3,390 (-59.2%), from €5,725 to €2,336
of which Trade receivables: -€3,458
- Deferred charges and accrued income +€731
up €731 (+194%), from €376 to €1,107
- Other debts +€15,214
up €15,214 (+907%), from €1,678 to €16,892
- Trade debts -€8,203
down €8,203 (-33.4%), from €24,581 to €16,378
- Tax, wage and social debts +€6,629
up €6,629 (+27.6%), from €24,060 to €30,689
of which Taxes: +€5,608
- Reserves +€948
up €948 (+31.4%), from €3,017 to €3,964
- Gross operating margin -€7,950
down €7,950 (-5.5%), from €143,296 to €135,346
- Staff costs -€7,782
down €7,782 (-5.7%), from €135,497 to €127,715
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,885 | €71,923 | +€14,039 | +24.3% |
| Fixed assets | 21/28 | €2,432 | €7,463 | +€5,031 | +207% |
| Tangible fixed assets | 22/27 | €2,432 | €7,463 | +€5,031 | +207% |
| Plant, machinery and equipment | 23 | €2,432 | €7,463 | +€5,031 | +207% |
| Current assets | 29/58 | €55,453 | €64,461 | +€9,007 | +16.2% |
| Stocks and contracts in progress | 3 | €23,599 | €29,439 | +€5,840 | +24.7% |
| Stocks | 30/36 | €23,599 | €29,439 | +€5,840 | +24.7% |
| Amounts receivable within one year | 40/41 | €5,725 | €2,336 | -€3,390 | -59.2% |
| Trade receivables | 40 | €5,716 | €2,258 | -€3,458 | -60.5% |
| Other amounts receivable | 41 | €9 | €78 | +€69 | +763% |
| Cash at bank and in hand | 54/58 | €25,753 | €31,579 | +€5,826 | +22.6% |
| Deferred charges and accrued income | 490/1 | €376 | €1,107 | +€731 | +194% |
| Total equity and liabilities | 10/49 | €57,885 | €71,923 | +€14,039 | +24.3% |
| Equity | 10/15 | €7,017 | €7,964 | +€948 | +13.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,017 | €3,964 | +€948 | +31.4% |
| Distributable reserves | 133 | €3,017 | €3,964 | +€948 | +31.4% |
| Amounts payable | 17/49 | €50,868 | €63,959 | +€13,091 | +25.7% |
| Amounts payable within one year | 42/48 | €50,319 | €63,959 | +€13,640 | +27.1% |
| Trade debts | 44 | €24,581 | €16,378 | -€8,203 | -33.4% |
| Suppliers | 440/4 | €24,581 | €16,378 | -€8,203 | -33.4% |
| Taxes, remuneration and social security | 45 | €24,060 | €30,689 | +€6,629 | +27.6% |
| Taxes | 450/3 | €5,957 | €11,565 | +€5,608 | +94.1% |
| Remuneration and social security | 454/9 | €18,103 | €19,123 | +€1,020 | +5.6% |
| Other amounts payable | 47/48 | €1,678 | €16,892 | +€15,214 | +907% |
| Accrued charges and deferred income | 492/3 | €549 | €0 | -€549 | -100% |
| Remuneration, social security and pensions | 62 | €135,497 | €127,715 | -€7,782 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €1,488 | +€1,027 | +223% |
| Other operating charges | 640/8 | €1,163 | €936 | -€226 | -19.5% |
| Gross operating margin | 9900 | €143,296 | €135,346 | -€7,950 | -5.5% |
| Operating profit (loss) | 9901 | €6,175 | €5,208 | -€968 | -15.7% |
| Financial income | 75/76B | €573 | €752 | +€179 | +31.2% |
| Recurring financial income | 75 | €573 | €752 | +€179 | +31.2% |
| Financial charges | 65/66B | €201 | €109 | -€92 | -45.9% |
| Recurring financial charges | 65 | €201 | €109 | -€92 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €6,548 | €5,851 | -€697 | -10.6% |
| Income taxes | 67/77 | €3,532 | €4,904 | +€1,372 | +38.8% |
| Profit (loss) for the period | 9904 | €3,017 | €948 | -€2,069 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,017 | €948 | -€2,069 | -68.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.