LI BEAUTY: what changed
LI BEAUTY
Largest movements
- Deferred charges and accrued income -€27,500
no longer reported in 2025 (was €27,500)
- Cash -€7,925
down €7,925 (-60.3%), from €13,143 to €5,218
mainly Net result for the year (-€27,820) and Investment in fixed assets (net) (-€21,422)
- Receivables within one year -€6,519
down €6,519 (-48.0%), from €13,569 to €7,050
of which Trade receivables: -€3,796
- Financial fixed assets +€6,000
new in 2025: €6,000
- Tangible fixed assets +€5,916
up €5,916 (+18.7%), from €31,558 to €37,474
of which Plant, machinery and equipment: +€5,261
- Profit (loss) carried forward -€27,820
down €27,820, from €23,329 to -€4,491
- Tax, wage and social debts +€20,560
up €20,560 (+210%), from €9,790 to €30,350
- Trade debts -€17,493
down €17,493 (-56.3%), from €31,071 to €13,578
- Debts after one year -€6,908
down €6,908 (-57.1%), from €12,088 to €5,180
- Current portion of long-term debt +€1,232
up €1,232 (+19.2%), from €6,410 to €7,642
- Staff costs +€68,937
up €68,937 (+1,904%), from €3,621 to €72,558
- Gross operating margin +€19,314
up €19,314 (+52.3%), from €36,951 to €56,265
- Depreciation +€6,531
up €6,531 (+194%), from €3,375 to €9,906
- Taxes -€5,806
no longer reported in 2025 (was €5,806)
- Financial charges +€613
up €613 (+387%), from €158 to €772
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 | €87,688 | €57,260 | -€30,428 | -34.7% |
| Fixed assets | 21/28 | €33,476 | €44,992 | +€11,516 | +34.4% |
| Intangible fixed assets | 21 | €1,918 | €1,518 | -€400 | -20.9% |
| Tangible fixed assets | 22/27 | €31,558 | €37,474 | +€5,916 | +18.7% |
| Plant, machinery and equipment | 23 | €29,055 | €34,315 | +€5,261 | +18.1% |
| Furniture and vehicles | 24 | €2,504 | €3,158 | +€655 | +26.2% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €54,212 | €12,268 | -€41,944 | -77.4% |
| Amounts receivable within one year | 40/41 | €13,569 | €7,050 | -€6,519 | -48.0% |
| Trade receivables | 40 | €4,000 | €204 | -€3,796 | -94.9% |
| Other amounts receivable | 41 | €9,569 | €6,846 | -€2,723 | -28.5% |
| Cash at bank and in hand | 54/58 | €13,143 | €5,218 | -€7,925 | -60.3% |
| Deferred charges and accrued income | 490/1 | €27,500 | - | -€27,500 | |
| Total equity and liabilities | 10/49 | €87,688 | €57,260 | -€30,428 | -34.7% |
| Equity | 10/15 | €28,329 | €509 | -€27,820 | -98.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,329 | -€4,491 | -€27,820 | |
| Amounts payable | 17/49 | €59,360 | €56,751 | -€2,609 | -4.4% |
| Amounts payable after more than one year | 17 | €12,088 | €5,180 | -€6,908 | -57.1% |
| Financial debts | 170/4 | €12,088 | €5,180 | -€6,908 | -57.1% |
| Amounts payable within one year | 42/48 | €47,272 | €51,571 | +€4,299 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €6,410 | €7,642 | +€1,232 | +19.2% |
| Trade debts | 44 | €31,071 | €13,578 | -€17,493 | -56.3% |
| Suppliers | 440/4 | €31,071 | €13,578 | -€17,493 | -56.3% |
| Taxes, remuneration and social security | 45 | €9,790 | €30,350 | +€20,560 | +210% |
| Taxes | 450/3 | €9,790 | €30,350 | +€20,560 | +210% |
| Remuneration, social security and pensions | 62 | €3,621 | €72,558 | +€68,937 | +1,904% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,375 | €9,906 | +€6,531 | +194% |
| Other operating charges | 640/8 | €665 | €848 | +€184 | +27.6% |
| Gross operating margin | 9900 | €36,951 | €56,265 | +€19,314 | +52.3% |
| Operating profit (loss) | 9901 | €29,290 | -€27,048 | -€56,337 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €158 | €772 | +€613 | +387% |
| Recurring financial charges | 65 | €158 | €772 | +€613 | +387% |
| Profit (loss) for the period before taxes | 9903 | €29,134 | -€27,820 | -€56,954 | |
| Income taxes | 67/77 | €5,806 | - | -€5,806 | |
| Profit (loss) for the period | 9904 | €23,329 | -€27,820 | -€51,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,329 | -€27,820 | -€51,148 |
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 7 November 2026 via checked.be.