iBeauty: 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.
iBeauty
Largest movements
- Cash +€35,680
up €35,680 (+135%), from €26,461 to €62,141
mainly Net result for the year (+€23,813) and Other debts (+€22,318)
- Intangible fixed assets +€11,164
up €11,164 (+13.1%), from €85,053 to €96,218
- Deferred charges and accrued income +€5,484
up €5,484 (+79.7%), from €6,884 to €12,368
- Tangible fixed assets -€2,325
down €2,325 (-20.0%), from €11,646 to €9,321
of which Furniture and vehicles: -€1,851
- Profit (loss) carried forward +€23,813
up €23,813 (+13.2%), from -€180,387 to -€156,574
- Other debts +€22,318
up €22,318 (+42.9%), from €52,056 to €74,374
- Trade debts +€16,581
up €16,581 (+2,926%), from €567 to €17,147
- Current portion of long-term debt -€11,376
down €11,376 (-57.7%), from €19,728 to €8,352
- Tax, wage and social debts +€10,267
up €10,267 (+43.0%), from €23,855 to €34,121
of which Remuneration and social security: +€7,116
- Staff costs +€31,613
up €31,613 (+37.3%), from €84,664 to €116,278
- Gross operating margin +€12,340
up €12,340 (+8.0%), from €154,527 to €166,867
- Depreciation +€1,805
up €1,805 (+9.4%), from €19,263 to €21,068
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 | €146,228 | €197,660 | +€51,431 | +35.2% |
| Fixed assets | 21/28 | €96,765 | €105,605 | +€8,839 | +9.1% |
| Intangible fixed assets | 21 | €85,053 | €96,218 | +€11,164 | +13.1% |
| Tangible fixed assets | 22/27 | €11,646 | €9,321 | -€2,325 | -20.0% |
| Plant, machinery and equipment | 23 | €547 | €73 | -€474 | -86.7% |
| Furniture and vehicles | 24 | €11,099 | €9,248 | -€1,851 | -16.7% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €49,463 | €92,055 | +€42,592 | +86.1% |
| Amounts receivable within one year | 40/41 | €16,118 | €17,546 | +€1,428 | +8.9% |
| Trade receivables | 40 | €15,711 | €16,517 | +€807 | +5.1% |
| Other amounts receivable | 41 | €407 | €1,029 | +€622 | +153% |
| Cash at bank and in hand | 54/58 | €26,461 | €62,141 | +€35,680 | +135% |
| Deferred charges and accrued income | 490/1 | €6,884 | €12,368 | +€5,484 | +79.7% |
| Total equity and liabilities | 10/49 | €146,228 | €197,660 | +€51,431 | +35.2% |
| Equity | 10/15 | -€11,887 | €11,926 | +€23,813 | |
| Contributions | 10/11 | €168,500 | €168,500 | = | 0.0% |
| Capital | 10 | €168,500 | €168,500 | = | 0.0% |
| Issued capital | 100 | €174,100 | €174,100 | = | 0.0% |
| Uncalled capital | 101 | €5,600 | €5,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,387 | -€156,574 | +€23,813 | +13.2% |
| Amounts payable | 17/49 | €158,115 | €185,733 | +€27,618 | +17.5% |
| Amounts payable after more than one year | 17 | €30,376 | €22,024 | -€8,352 | -27.5% |
| Financial debts | 170/4 | €30,376 | €22,024 | -€8,352 | -27.5% |
| Amounts payable within one year | 42/48 | €99,823 | €136,951 | +€37,128 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €19,728 | €8,352 | -€11,376 | -57.7% |
| Financial debts | 43 | €3,617 | €2,957 | -€660 | -18.3% |
| Credit institutions | 430/8 | €3,617 | €2,957 | -€660 | -18.3% |
| Trade debts | 44 | €567 | €17,147 | +€16,581 | +2,926% |
| Suppliers | 440/4 | €567 | €17,147 | +€16,581 | +2,926% |
| Taxes, remuneration and social security | 45 | €23,855 | €34,121 | +€10,267 | +43.0% |
| Taxes | 450/3 | €12,263 | €15,413 | +€3,150 | +25.7% |
| Remuneration and social security | 454/9 | €11,592 | €18,708 | +€7,116 | +61.4% |
| Other amounts payable | 47/48 | €52,056 | €74,374 | +€22,318 | +42.9% |
| Accrued charges and deferred income | 492/3 | €27,916 | €26,758 | -€1,158 | -4.1% |
| Non-recurring operating income | 76A | - | €47 | +€47 | |
| Remuneration, social security and pensions | 62 | €84,664 | €116,278 | +€31,613 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,263 | €21,068 | +€1,805 | +9.4% |
| Other operating charges | 640/8 | €1,380 | €844 | -€536 | -38.8% |
| Non-recurring operating charges | 66A | - | €1,334 | +€1,334 | |
| Gross operating margin | 9900 | €154,527 | €166,867 | +€12,340 | +8.0% |
| Operating profit (loss) | 9901 | €49,220 | €27,343 | -€21,876 | -44.4% |
| Financial income | 75/76B | €1,327 | €2,435 | +€1,107 | +83.4% |
| Recurring financial income | 75 | €1,327 | €2,435 | +€1,107 | +83.4% |
| Financial charges | 65/66B | €5,572 | €5,760 | +€187 | +3.4% |
| Recurring financial charges | 65 | €5,572 | €5,760 | +€187 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €44,975 | €24,019 | -€20,956 | -46.6% |
| Income taxes | 67/77 | €174 | €206 | +€31 | +17.9% |
| Profit (loss) for the period | 9904 | €44,800 | €23,813 | -€20,987 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,800 | €23,813 | -€20,987 | -46.8% |
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 25 October 2026 via checked.be.