LA BELLEZA: 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.
LA BELLEZA
Largest movements
- Stocks and contracts -€7,164
down €7,164 (-77.6%), from €9,236 to €2,071
- Cash +€6,404
up €6,404 (+41.1%), from €15,599 to €22,003
mainly Net result for the year (+€13,784) and Stocks and contracts (+€7,164)
- Receivables within one year +€3,818
new in 2025: €3,818
of which Trade receivables: +€3,748
- Tangible fixed assets -€976
down €976 (-2.1%), from €45,824 to €44,848
- Profit (loss) carried forward +€13,784
up €13,784 (+10.2%), from -€134,674 to -€120,889
- Other debts -€13,200
down €13,200 (-8.6%), from €154,209 to €141,009
- Tax, wage and social debts +€1,288
up €1,288 (+252%), from €511 to €1,799
of which Remuneration and social security: +€1,250
- Depreciation -€888
down €888 (-18.6%), from €4,768 to €3,880
- Gross operating margin +€652
up €652 (+3.6%), from €17,968 to €18,620
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 | €70,659 | €72,740 | +€2,082 | +2.9% |
| Fixed assets | 21/28 | €45,824 | €44,848 | -€976 | -2.1% |
| Tangible fixed assets | 22/27 | €45,824 | €44,848 | -€976 | -2.1% |
| Land and buildings | 22 | €45,824 | €44,848 | -€976 | -2.1% |
| Current assets | 29/58 | €24,835 | €27,892 | +€3,057 | +12.3% |
| Stocks and contracts in progress | 3 | €9,236 | €2,071 | -€7,164 | -77.6% |
| Stocks | 30/36 | €9,236 | €2,071 | -€7,164 | -77.6% |
| Amounts receivable within one year | 40/41 | - | €3,818 | +€3,818 | |
| Trade receivables | 40 | - | €3,748 | +€3,748 | |
| Other amounts receivable | 41 | - | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €15,599 | €22,003 | +€6,404 | +41.1% |
| Total equity and liabilities | 10/49 | €70,659 | €72,740 | +€2,082 | +2.9% |
| Equity | 10/15 | -€84,674 | -€70,889 | +€13,784 | +16.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€134,674 | -€120,889 | +€13,784 | +10.2% |
| Amounts payable | 17/49 | €155,333 | €143,630 | -€11,703 | -7.5% |
| Amounts payable within one year | 42/48 | €155,333 | €143,630 | -€11,703 | -7.5% |
| Trade debts | 44 | €612 | €822 | +€210 | +34.3% |
| Suppliers | 440/4 | €612 | €822 | +€210 | +34.3% |
| Taxes, remuneration and social security | 45 | €511 | €1,799 | +€1,288 | +252% |
| Taxes | 450/3 | €511 | €549 | +€38 | +7.3% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €154,209 | €141,009 | -€13,200 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,768 | €3,880 | -€888 | -18.6% |
| Other operating charges | 640/8 | €1,019 | €859 | -€161 | -15.8% |
| Gross operating margin | 9900 | €17,968 | €18,620 | +€652 | +3.6% |
| Operating profit (loss) | 9901 | €12,181 | €13,881 | +€1,700 | +14.0% |
| Financial income | 75/76B | €20 | €9 | -€11 | -56.1% |
| Recurring financial income | 75 | €20 | €9 | -€11 | -56.1% |
| Financial charges | 65/66B | €194 | €106 | -€88 | -45.4% |
| Recurring financial charges | 65 | €194 | €106 | -€88 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €12,007 | €13,784 | +€1,777 | +14.8% |
| Profit (loss) for the period | 9904 | €12,007 | €13,784 | +€1,777 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,007 | €13,784 | +€1,777 | +14.8% |
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 20 October 2026 via checked.be.