Maison Beautique: 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.
Maison Beautique
Largest movements
- Tangible fixed assets -€37,102
down €37,102 (-15.7%), from €236,444 to €199,342
- Receivables within one year +€11,587
up €11,587 (+1,824%), from €635 to €12,222
of which Trade receivables: +€11,934
- Deferred charges and accrued income -€6,031
no longer reported in 2025 (was €6,031)
- Cash -€5,741
down €5,741 (-79.6%), from €7,207 to €1,467
mainly Debts after one year (-€32,950) and Trade debts (-€19,291)
- Stocks and contracts -€4,208
down €4,208 (-9.9%), from €42,309 to €38,101
- Debts after one year -€32,950
down €32,950 (-18.5%), from €178,461 to €145,511
- Trade debts -€19,291
down €19,291 (-70.0%), from €27,558 to €8,267
- Accrued charges and deferred income +€7,308
up €7,308 (+466%), from €1,568 to €8,877
- Short-term financial debts +€6,954
new in 2025: €6,954
- Other debts -€6,094
down €6,094 (-15.4%), from €39,627 to €33,534
- Staff costs -€13,505
down €13,505 (-41.8%), from €32,302 to €18,797
- Gross operating margin -€6,970
down €6,970 (-8.9%), from €78,218 to €71,248
- Depreciation +€4,188
up €4,188 (+12.7%), from €32,913 to €37,102
- Other operating charges +€1,151
up €1,151 (+40.8%), from €2,822 to €3,973
- Taxes +€960
up €960 (+1,280%), from €75 to €1,035
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 | €294,576 | €253,082 | -€41,494 | -14.1% |
| Fixed assets | 21/28 | €238,394 | €201,292 | -€37,102 | -15.6% |
| Tangible fixed assets | 22/27 | €236,444 | €199,342 | -€37,102 | -15.7% |
| Land and buildings | 22 | €138,870 | €122,309 | -€16,561 | -11.9% |
| Plant, machinery and equipment | 23 | €79,043 | €60,601 | -€18,442 | -23.3% |
| Furniture and vehicles | 24 | €18,531 | €16,432 | -€2,099 | -11.3% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €56,182 | €51,790 | -€4,392 | -7.8% |
| Stocks and contracts in progress | 3 | €42,309 | €38,101 | -€4,208 | -9.9% |
| Stocks | 30/36 | €42,309 | €38,101 | -€4,208 | -9.9% |
| Amounts receivable within one year | 40/41 | €635 | €12,222 | +€11,587 | +1,824% |
| Trade receivables | 40 | - | €11,934 | +€11,934 | |
| Other amounts receivable | 41 | €635 | €288 | -€347 | -54.6% |
| Cash at bank and in hand | 54/58 | €7,207 | €1,467 | -€5,741 | -79.6% |
| Deferred charges and accrued income | 490/1 | €6,031 | - | -€6,031 | |
| Total equity and liabilities | 10/49 | €294,576 | €253,082 | -€41,494 | -14.1% |
| Equity | 10/15 | €5,299 | €5,678 | +€380 | +7.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,299 | €2,678 | +€380 | +16.5% |
| Distributable reserves | 133 | €2,299 | €2,678 | +€380 | +16.5% |
| Amounts payable | 17/49 | €289,278 | €247,404 | -€41,873 | -14.5% |
| Amounts payable after more than one year | 17 | €178,461 | €145,511 | -€32,950 | -18.5% |
| Financial debts | 170/4 | €178,461 | €145,511 | -€32,950 | -18.5% |
| Amounts payable within one year | 42/48 | €109,248 | €93,017 | -€16,231 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €34,848 | €32,950 | -€1,897 | -5.4% |
| Financial debts | 43 | - | €6,954 | +€6,954 | |
| Credit institutions | 430/8 | - | €6,954 | +€6,954 | |
| Trade debts | 44 | €27,558 | €8,267 | -€19,291 | -70.0% |
| Suppliers | 440/4 | €27,558 | €8,267 | -€19,291 | -70.0% |
| Taxes, remuneration and social security | 45 | €7,216 | €11,312 | +€4,096 | +56.8% |
| Taxes | 450/3 | €6,831 | €10,387 | +€3,556 | +52.1% |
| Remuneration and social security | 454/9 | €385 | €925 | +€540 | +140% |
| Other amounts payable | 47/48 | €39,627 | €33,534 | -€6,094 | -15.4% |
| Accrued charges and deferred income | 492/3 | €1,568 | €8,877 | +€7,308 | +466% |
| Remuneration, social security and pensions | 62 | €32,302 | €18,797 | -€13,505 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,913 | €37,102 | +€4,188 | +12.7% |
| Other operating charges | 640/8 | €2,822 | €3,973 | +€1,151 | +40.8% |
| Gross operating margin | 9900 | €78,218 | €71,248 | -€6,970 | -8.9% |
| Operating profit (loss) | 9901 | €10,181 | €11,377 | +€1,196 | +11.7% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.8% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.8% |
| Financial charges | 65/66B | €9,249 | €9,962 | +€713 | +7.7% |
| Recurring financial charges | 65 | €9,249 | €9,962 | +€713 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €947 | €1,415 | +€468 | +49.4% |
| Income taxes | 67/77 | €75 | €1,035 | +€960 | +1,280% |
| Profit (loss) for the period | 9904 | €872 | €380 | -€492 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €872 | €380 | -€492 | -56.5% |
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 22 October 2026 via checked.be.