LENA BEAUTE: 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.
LENA BEAUTE
Largest movements
- Cash -€1,287
down €1,287 (-48.2%), from €2,667 to €1,381
mainly Net result for the year (-€7,928) and Trade debts (-€1,933)
- Deferred charges and accrued income -€777
no longer reported in 2025 (was €777)
- Receivables within one year -€505
down €505 (-72.2%), from €700 to €194
of which Trade receivables: -€433
- Tangible fixed assets -€129
no longer reported in 2025 (was €129)
- Profit (loss) carried forward -€7,928
down €7,928 (-175.5%), from -€4,517 to -€12,444
- Tax, wage and social debts +€3,867
up €3,867 (+435.8%), from €887 to €4,755
of which Remuneration and social security: +€2,800
- Other debts +€3,295
new in 2025: €3,295
- Trade debts -€1,933
down €1,933 (-29.8%), from €6,482 to €4,549
- Gross operating margin -€3,965
down €3,965 (-124.9%), from -€3,175 to -€7,140
- Other operating charges -€530
down €530 (-57.0%), from €930 to €400
- Depreciation -€184
down €184 (-58.8%), from €314 to €129
- Taxes +€115
new in 2025: €115
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 | €5,852 | €3,154 | -€2,698 | -46.1% |
| Fixed assets | 21/28 | €129 | - | -€129 | |
| Tangible fixed assets | 22/27 | €129 | - | -€129 | |
| Furniture and vehicles | 24 | €129 | - | -€129 | |
| Current assets | 29/58 | €5,723 | €3,154 | -€2,569 | -44.9% |
| Stocks and contracts in progress | 3 | €1,579 | €1,579 | = | 0.0% |
| Stocks | 30/36 | €1,579 | €1,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €700 | €194 | -€505 | -72.2% |
| Trade receivables | 40 | €628 | €194 | -€433 | -69.0% |
| Other amounts receivable | 41 | €72 | - | -€72 | |
| Cash at bank and in hand | 54/58 | €2,667 | €1,381 | -€1,287 | -48.2% |
| Deferred charges and accrued income | 490/1 | €777 | - | -€777 | |
| Total equity and liabilities | 10/49 | €5,852 | €3,154 | -€2,698 | -46.1% |
| Equity | 10/15 | -€1,517 | -€9,444 | -€7,928 | -522.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,517 | -€12,444 | -€7,928 | -175.5% |
| Amounts payable | 17/49 | €7,369 | €12,598 | +€5,229 | +71.0% |
| Amounts payable within one year | 42/48 | €7,369 | €12,598 | +€5,229 | +71.0% |
| Trade debts | 44 | €6,482 | €4,549 | -€1,933 | -29.8% |
| Suppliers | 440/4 | €6,482 | €4,549 | -€1,933 | -29.8% |
| Taxes, remuneration and social security | 45 | €887 | €4,755 | +€3,867 | +435.8% |
| Taxes | 450/3 | - | €1,067 | +€1,067 | |
| Remuneration and social security | 454/9 | €887 | €3,687 | +€2,800 | +315.5% |
| Other amounts payable | 47/48 | - | €3,295 | +€3,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €129 | -€184 | -58.8% |
| Other operating charges | 640/8 | €930 | €400 | -€530 | -57.0% |
| Gross operating margin | 9900 | -€3,175 | -€7,140 | -€3,965 | -124.9% |
| Operating profit (loss) | 9901 | -€4,419 | -€7,669 | -€3,250 | -73.5% |
| Financial charges | 65/66B | €98 | €143 | +€46 | +47.0% |
| Recurring financial charges | 65 | €98 | €143 | +€46 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,517 | -€7,812 | -€3,295 | -73.0% |
| Income taxes | 67/77 | - | €115 | +€115 | |
| Profit (loss) for the period | 9904 | -€4,517 | -€7,928 | -€3,411 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,517 | -€7,928 | -€3,411 | -75.5% |
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 11 October 2026 via checked.be.