Lady Nails: what changed
Two fiscal 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.
Lady Nails
Largest movements
- Cash +€661
up €661 (+3.8%), from €17,397 to €18,058
mainly Trade debts (+€781) and Other debts (+€561)
- Tangible fixed assets -€372
down €372 (-34.4%), from €1,079 to €708
of which Furniture and vehicles: -€372
- Profit (loss) carried forward -€1,243
down €1,243 (-19.3%), from €6,449 to €5,205
- Trade debts +€781
up €781 (+57.3%), from €1,362 to €2,143
- Other debts +€561
up €561 (+67.3%), from €833 to €1,394
- Gross operating margin -€1,501
down €1,501 (-45.6%), from €3,290 to €1,789
- Depreciation +€336
up €336 (+945.7%), from €36 to €372
- Financial charges +€247
up €247 (+121.0%), from €204 to €450
- Taxes -€155
no longer reported in 2025 (was €155)
- Other operating charges +€37
up €37 (+2.6%), from €1,387 to €1,423
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.
Cash bridge derived
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 | €19,867 | €20,193 | +€325 | +1.6% |
| Fixed assets | 21/28 | €1,079 | €708 | -€372 | -34.4% |
| Tangible fixed assets | 22/27 | €1,079 | €708 | -€372 | -34.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,079 | €708 | -€372 | -34.4% |
| Current assets | 29/58 | €18,788 | €19,485 | +€697 | +3.7% |
| Stocks and contracts in progress | 3 | €153 | €167 | +€14 | +8.8% |
| Stocks | 30/36 | €153 | €167 | +€14 | +8.8% |
| Amounts receivable within one year | 40/41 | €987 | €1,001 | +€14 | +1.4% |
| Trade receivables | 40 | €826 | €1,001 | +€176 | +21.3% |
| Other amounts receivable | 41 | €162 | - | -€162 | |
| Cash at bank and in hand | 54/58 | €17,397 | €18,058 | +€661 | +3.8% |
| Deferred charges and accrued income | 490/1 | €251 | €259 | +€8 | +3.3% |
| Total equity and liabilities | 10/49 | €19,867 | €20,193 | +€325 | +1.6% |
| Equity | 10/15 | €16,400 | €15,157 | -€1,243 | -7.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €3,452 | €3,452 | = | 0.0% |
| Distributable reserves | 133 | €3,452 | €3,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,449 | €5,205 | -€1,243 | -19.3% |
| Amounts payable | 17/49 | €3,467 | €5,036 | +€1,569 | +45.2% |
| Amounts payable within one year | 42/48 | €3,455 | €4,945 | +€1,489 | +43.1% |
| Trade debts | 44 | €1,362 | €2,143 | +€781 | +57.3% |
| Suppliers | 440/4 | €1,362 | €2,143 | +€781 | +57.3% |
| Taxes, remuneration and social security | 45 | €1,260 | €1,408 | +€148 | +11.7% |
| Taxes | 450/3 | €1,260 | €1,408 | +€148 | +11.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €833 | €1,394 | +€561 | +67.3% |
| Accrued charges and deferred income | 492/3 | €12 | €91 | +€79 | +679.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €372 | +€336 | +945.7% |
| Other operating charges | 640/8 | €1,387 | €1,423 | +€37 | +2.6% |
| Gross operating margin | 9900 | €3,290 | €1,789 | -€1,501 | -45.6% |
| Operating profit (loss) | 9901 | €1,868 | -€6 | -€1,874 | |
| Financial income | 75/76B | €43 | €46 | +€3 | +6.8% |
| Recurring financial income | 75 | €43 | €46 | +€3 | +6.8% |
| Financial charges | 65/66B | €204 | €450 | +€247 | +121.0% |
| Recurring financial charges | 65 | €204 | €450 | +€247 | +121.0% |
| Profit (loss) for the period before taxes | 9903 | €1,707 | -€410 | -€2,117 | |
| Income taxes | 67/77 | €155 | - | -€155 | |
| Profit (loss) for the period | 9904 | €1,552 | -€410 | -€1,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,552 | -€410 | -€1,962 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.