KL BEAUTY: what changed
KL BEAUTY
Largest movements
- Stocks and contracts -€6,740
down €6,740 (-53.2%), from €12,662 to €5,922
- Cash -€5,830
down €5,830 (-44.1%), from €13,207 to €7,376
mainly Net result for the year (-€13,679) and Trade debts (-€3,644)
- Tangible fixed assets -€4,477
down €4,477 (-18.3%), from €24,448 to €19,972
of which Other tangible fixed assets: -€3,290
- Profit (loss) carried forward -€13,679
down €13,679 (-24.1%), from -€56,756 to -€70,436
- Trade debts -€3,644
no longer reported in 2025 (was €3,644)
- Tax, wage and social debts +€1,793
up €1,793 (+68.1%), from €2,632 to €4,424
of which Remuneration and social security: +€1,475
- Other debts -€1,754
down €1,754 (-2.2%), from €78,555 to €76,802
- Staff costs -€4,883
down €4,883 (-12.2%), from €40,071 to €35,188
- Depreciation -€1,502
down €1,502 (-25.1%), from €5,978 to €4,477
- Financial charges +€410
up €410 (+148%), from €277 to €687
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 | €59,575 | €42,291 | -€17,284 | -29.0% |
| Fixed assets | 21/28 | €32,548 | €28,072 | -€4,477 | -13.8% |
| Tangible fixed assets | 22/27 | €24,448 | €19,972 | -€4,477 | -18.3% |
| Plant, machinery and equipment | 23 | €363 | €23 | -€340 | -93.6% |
| Furniture and vehicles | 24 | €1,142 | €295 | -€846 | -74.1% |
| Other tangible fixed assets | 26 | €22,943 | €19,653 | -€3,290 | -14.3% |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €27,027 | €14,219 | -€12,808 | -47.4% |
| Stocks and contracts in progress | 3 | €12,662 | €5,922 | -€6,740 | -53.2% |
| Stocks | 30/36 | €12,662 | €5,922 | -€6,740 | -53.2% |
| Amounts receivable within one year | 40/41 | - | €63 | +€63 | |
| Trade receivables | 40 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €13,207 | €7,376 | -€5,830 | -44.1% |
| Deferred charges and accrued income | 490/1 | €1,158 | €857 | -€301 | -26.0% |
| Total equity and liabilities | 10/49 | €59,575 | €42,291 | -€17,284 | -29.0% |
| Equity | 10/15 | -€25,256 | -€38,936 | -€13,679 | -54.2% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,756 | -€70,436 | -€13,679 | -24.1% |
| Amounts payable | 17/49 | €84,831 | €81,226 | -€3,605 | -4.2% |
| Amounts payable within one year | 42/48 | €84,831 | €81,226 | -€3,605 | -4.2% |
| Trade debts | 44 | €3,644 | - | -€3,644 | |
| Suppliers | 440/4 | €3,644 | - | -€3,644 | |
| Taxes, remuneration and social security | 45 | €2,632 | €4,424 | +€1,793 | +68.1% |
| Taxes | 450/3 | €2,632 | €2,949 | +€318 | +12.1% |
| Remuneration and social security | 454/9 | - | €1,475 | +€1,475 | |
| Other amounts payable | 47/48 | €78,555 | €76,802 | -€1,754 | -2.2% |
| Remuneration, social security and pensions | 62 | €40,071 | €35,188 | -€4,883 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,978 | €4,477 | -€1,502 | -25.1% |
| Other operating charges | 640/8 | €412 | €400 | -€13 | -3.1% |
| Gross operating margin | 9900 | €27,212 | €27,052 | -€160 | -0.6% |
| Operating profit (loss) | 9901 | -€19,249 | -€13,012 | +€6,237 | +32.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €277 | €687 | +€410 | +148% |
| Recurring financial charges | 65 | €277 | €687 | +€410 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€19,526 | -€13,679 | +€5,847 | +29.9% |
| Profit (loss) for the period | 9904 | -€19,526 | -€13,679 | +€5,847 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,526 | -€13,679 | +€5,847 | +29.9% |
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 4 November 2026 via checked.be.