HM BEAUTY: 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.
HM BEAUTY
Largest movements
- Receivables within one year -€946
down €946 (-11.0%), from €8,623 to €7,677
- Deferred charges and accrued income +€454
new in 2025: €454
- Profit (loss) carried forward -€282
down €282 (-17.7%), from -€1,593 to -€1,875
- Tax, wage and social debts -€168
no longer reported in 2025 (was €168)
- Staff costs -€48,715
no longer reported in 2025 (was €48,715)
- Gross operating margin -€35,305
down €35,305 (-100%), from €35,305 to €0
- Depreciation -€4,430
no longer reported in 2025 (was €4,430)
- Financial charges -€918
down €918 (-96.5%), from €951 to €33
- Other operating charges +€773
up €773 (+722%), from €107 to €880
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 | €8,675 | €8,225 | -€450 | -5.2% |
| Current assets | 29/58 | €8,675 | €8,225 | -€450 | -5.2% |
| Amounts receivable within one year | 40/41 | €8,623 | €7,677 | -€946 | -11.0% |
| Other amounts receivable | 41 | €8,623 | €7,677 | -€946 | -11.0% |
| Cash at bank and in hand | 54/58 | €52 | €94 | +€42 | +80.8% |
| Deferred charges and accrued income | 490/1 | - | €454 | +€454 | |
| Total equity and liabilities | 10/49 | €8,675 | €8,225 | -€450 | -5.2% |
| Equity | 10/15 | €8,507 | €8,225 | -€282 | -3.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,593 | -€1,875 | -€282 | -17.7% |
| Amounts payable | 17/49 | €168 | - | -€168 | |
| Amounts payable within one year | 42/48 | €168 | - | -€168 | |
| Taxes, remuneration and social security | 45 | €168 | - | -€168 | |
| Taxes | 450/3 | €168 | - | -€168 | |
| Remuneration, social security and pensions | 62 | €48,715 | - | -€48,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,430 | - | -€4,430 | |
| Other operating charges | 640/8 | €107 | €880 | +€773 | +722% |
| Gross operating margin | 9900 | €35,305 | €0 | -€35,305 | -100% |
| Operating profit (loss) | 9901 | -€17,947 | -€880 | +€17,067 | +95.1% |
| Financial income | 75/76B | - | €631 | +€631 | |
| Recurring financial income | 75 | - | €631 | +€631 | |
| Financial charges | 65/66B | €951 | €33 | -€918 | -96.5% |
| Recurring financial charges | 65 | €951 | €33 | -€918 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,898 | -€282 | +€18,616 | +98.5% |
| Profit (loss) for the period | 9904 | -€18,898 | -€282 | +€18,616 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,898 | -€282 | +€18,616 | +98.5% |
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 29 October 2026 via checked.be.