FORME EN 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.
FORME EN BEAUTE
Largest movements
- Cash -€10,695
down €10,695 (-60.9%), from €17,549 to €6,854
mainly Other debts (-€11,075) and Trade debts (-€5,220)
- Receivables within one year -€7,303
down €7,303 (-97.2%), from €7,510 to €207
of which Trade receivables: -€7,303
- Other debts -€11,075
down €11,075 (-7.3%), from €152,314 to €141,239
- Trade debts -€5,220
down €5,220 (-63.2%), from €8,265 to €3,045
- Profit (loss) carried forward -€2,419
down €2,419 (-1.6%), from -€152,067 to -€154,486
- Tax, wage and social debts +€1,144
up €1,144 (+627%), from €182 to €1,326
- Short-term financial debts -€627
no longer reported in 2025 (was €627)
- Gross operating margin +€17,668
up €17,668, from -€17,601 to €67
- Financial charges +€626
up €626 (+102%), from €616 to €1,242
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 | €27,922 | €9,924 | -€17,998 | -64.5% |
| Fixed assets | 21/28 | €2,863 | €2,863 | = | 0.0% |
| Financial fixed assets | 28 | €2,863 | €2,863 | = | 0.0% |
| Current assets | 29/58 | €25,059 | €7,061 | -€17,998 | -71.8% |
| Amounts receivable within one year | 40/41 | €7,510 | €207 | -€7,303 | -97.2% |
| Trade receivables | 40 | €7,303 | - | -€7,303 | |
| Other amounts receivable | 41 | €207 | €207 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,549 | €6,854 | -€10,695 | -60.9% |
| Total equity and liabilities | 10/49 | €27,922 | €9,924 | -€17,998 | -64.5% |
| Equity | 10/15 | -€133,467 | -€135,886 | -€2,419 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,067 | -€154,486 | -€2,419 | -1.6% |
| Amounts payable | 17/49 | €161,389 | €145,810 | -€15,579 | -9.7% |
| Amounts payable within one year | 42/48 | €161,389 | €145,810 | -€15,579 | -9.7% |
| Financial debts | 43 | €627 | - | -€627 | |
| Credit institutions | 430/8 | €627 | - | -€627 | |
| Trade debts | 44 | €8,265 | €3,045 | -€5,220 | -63.2% |
| Suppliers | 440/4 | €8,265 | €3,045 | -€5,220 | -63.2% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €182 | €1,326 | +€1,144 | +627% |
| Taxes | 450/3 | €182 | €1,326 | +€1,144 | +627% |
| Other amounts payable | 47/48 | €152,314 | €141,239 | -€11,075 | -7.3% |
| Non-recurring operating income | 76A | €1,617 | - | -€1,617 | |
| Remuneration, social security and pensions | 62 | -€22 | €30 | +€52 | |
| Other operating charges | 640/8 | €1,146 | €1,214 | +€68 | +6.0% |
| Gross operating margin | 9900 | -€17,601 | €67 | +€17,668 | |
| Operating profit (loss) | 9901 | -€18,724 | -€1,177 | +€17,547 | +93.7% |
| Financial charges | 65/66B | €616 | €1,242 | +€626 | +102% |
| Recurring financial charges | 65 | €616 | €1,242 | +€626 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€19,339 | -€2,419 | +€16,920 | +87.5% |
| Profit (loss) for the period | 9904 | -€19,339 | -€2,419 | +€16,920 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,339 | -€2,419 | +€16,920 | +87.5% |
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 24 October 2026 via checked.be.