IDC Beauty: what changed
IDC Beauty
Largest movements
- Tangible fixed assets +€18,044
up €18,044 (+377%), from €4,781 to €22,826
of which Leasing and similar rights: +€12,658
- Receivables within one year -€8,985
down €8,985 (-59.4%), from €15,117 to €6,132
of which Trade receivables: -€8,536
- Cash -€4,042
down €4,042 (-12.6%), from €32,019 to €27,978
mainly Investment in fixed assets (net) (-€22,214) and Trade debts (-€6,248)
- Deferred charges and accrued income +€970
up €970 (+522%), from €186 to €1,155
- Debts after one year +€8,023
new in 2025: €8,023
- Trade debts -€6,248
down €6,248 (-71.6%), from €8,732 to €2,484
- Current portion of long-term debt +€4,723
new in 2025: €4,723
- Reserves +€1,231
up €1,231 (+3.4%), from €35,965 to €37,196
- Accrued charges and deferred income -€807
down €807 (-100%), from €807 to €0
- Staff costs -€4,134
down €4,134 (-9.2%), from €45,166 to €41,032
- Depreciation +€2,674
up €2,674 (+179%), from €1,496 to €4,170
- Gross operating margin -€1,582
down €1,582 (-3.0%), from €51,875 to €50,294
- Taxes -€662
down €662 (-42.7%), from €1,552 to €890
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 | €61,855 | €68,138 | +€6,282 | +10.2% |
| Fixed assets | 21/28 | €4,781 | €22,826 | +€18,044 | +377% |
| Tangible fixed assets | 22/27 | €4,781 | €22,826 | +€18,044 | +377% |
| Plant, machinery and equipment | 23 | €4,781 | €10,168 | +€5,386 | +113% |
| Leasing and similar rights | 25 | - | €12,658 | +€12,658 | |
| Current assets | 29/58 | €57,074 | €45,312 | -€11,762 | -20.6% |
| Stocks and contracts in progress | 3 | €9,751 | €10,047 | +€295 | +3.0% |
| Stocks | 30/36 | €9,751 | €10,047 | +€295 | +3.0% |
| Amounts receivable within one year | 40/41 | €15,117 | €6,132 | -€8,985 | -59.4% |
| Trade receivables | 40 | €13,362 | €4,826 | -€8,536 | -63.9% |
| Other amounts receivable | 41 | €1,756 | €1,306 | -€449 | -25.6% |
| Cash at bank and in hand | 54/58 | €32,019 | €27,978 | -€4,042 | -12.6% |
| Deferred charges and accrued income | 490/1 | €186 | €1,155 | +€970 | +522% |
| Total equity and liabilities | 10/49 | €61,855 | €68,138 | +€6,282 | +10.2% |
| Equity | 10/15 | €40,965 | €42,196 | +€1,231 | +3.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,965 | €37,196 | +€1,231 | +3.4% |
| Distributable reserves | 133 | €35,965 | €37,196 | +€1,231 | +3.4% |
| Amounts payable | 17/49 | €20,890 | €25,941 | +€5,051 | +24.2% |
| Amounts payable after more than one year | 17 | - | €8,023 | +€8,023 | |
| Financial debts | 170/4 | - | €8,023 | +€8,023 | |
| Amounts payable within one year | 42/48 | €20,084 | €17,919 | -€2,165 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,723 | +€4,723 | |
| Trade debts | 44 | €8,732 | €2,484 | -€6,248 | -71.6% |
| Suppliers | 440/4 | €8,732 | €2,484 | -€6,248 | -71.6% |
| Taxes, remuneration and social security | 45 | €11,351 | €10,711 | -€640 | -5.6% |
| Taxes | 450/3 | €5,733 | €8,631 | +€2,898 | +50.6% |
| Remuneration and social security | 454/9 | €5,619 | €2,080 | -€3,539 | -63.0% |
| Accrued charges and deferred income | 492/3 | €807 | €0 | -€807 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €45,166 | €41,032 | -€4,134 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €4,170 | +€2,674 | +179% |
| Other operating charges | 640/8 | €1,017 | €1,172 | +€155 | +15.2% |
| Gross operating margin | 9900 | €51,875 | €50,294 | -€1,582 | -3.0% |
| Operating profit (loss) | 9901 | €4,196 | €3,920 | -€277 | -6.6% |
| Financial income | 75/76B | €860 | €740 | -€120 | -14.0% |
| Recurring financial income | 75 | €860 | €740 | -€120 | -14.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,417 | €2,539 | +€122 | +5.1% |
| Recurring financial charges | 65 | €2,417 | €2,539 | +€122 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €2,640 | €2,121 | -€519 | -19.7% |
| Income taxes | 67/77 | €1,552 | €890 | -€662 | -42.7% |
| Profit (loss) for the period | 9904 | €1,087 | €1,231 | +€144 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,087 | €1,231 | +€144 | +13.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.