Maison de Beauté: 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 de Beauté
Largest movements
- Tangible fixed assets -€6,208
down €6,208 (-20.4%), from €30,387 to €24,179
of which Furniture and vehicles: -€5,300
- Cash +€2,154
up €2,154 (+35.0%), from €6,150 to €8,303
mainly Depreciation (+€7,106) and Net result for the year (+€2,897)
- Other debts -€6,506
down €6,506 (-13.4%), from €48,658 to €42,152
- Profit (loss) carried forward +€2,897
up €2,897 (+13.6%), from -€21,274 to -€18,377
- Accrued charges and deferred income -€656
down €656 (-17.1%), from €3,833 to €3,177
- Tax, wage and social debts -€399
down €399 (-8.5%), from €4,720 to €4,321
of which Remuneration and social security: -€860
- Gross operating margin +€16,139
up €16,139, from -€1,466 to €14,672
- Financial charges -€413
down €413 (-10.3%), from €4,001 to €3,589
- Depreciation +€168
up €168 (+2.4%), from €6,938 to €7,106
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 | €38,422 | €34,091 | -€4,331 | -11.3% |
| Formation expenses | 20 | €589 | €310 | -€279 | -47.3% |
| Fixed assets | 21/28 | €30,387 | €24,179 | -€6,208 | -20.4% |
| Tangible fixed assets | 22/27 | €30,387 | €24,179 | -€6,208 | -20.4% |
| Plant, machinery and equipment | 23 | €4,367 | €4,085 | -€282 | -6.5% |
| Furniture and vehicles | 24 | €21,478 | €16,178 | -€5,300 | -24.7% |
| Other tangible fixed assets | 26 | €4,542 | €3,916 | -€627 | -13.8% |
| Current assets | 29/58 | €7,445 | €9,602 | +€2,157 | +29.0% |
| Stocks and contracts in progress | 3 | €843 | €713 | -€130 | -15.4% |
| Stocks | 30/36 | €843 | €713 | -€130 | -15.4% |
| Amounts receivable within one year | 40/41 | €169 | €221 | +€52 | +30.9% |
| Trade receivables | 40 | €128 | €180 | +€52 | +40.8% |
| Other amounts receivable | 41 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,150 | €8,303 | +€2,154 | +35.0% |
| Deferred charges and accrued income | 490/1 | €284 | €365 | +€81 | +28.5% |
| Total equity and liabilities | 10/49 | €38,422 | €34,091 | -€4,331 | -11.3% |
| Equity | 10/15 | -€19,274 | -€16,377 | +€2,897 | +15.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,274 | -€18,377 | +€2,897 | +13.6% |
| Amounts payable | 17/49 | €57,696 | €50,468 | -€7,228 | -12.5% |
| Amounts payable within one year | 42/48 | €53,863 | €47,292 | -€6,572 | -12.2% |
| Financial debts | 43 | €1 | €21 | +€20 | +2,009% |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Other loans | 439 | - | €21 | +€21 | |
| Trade debts | 44 | €484 | €798 | +€314 | +64.8% |
| Suppliers | 440/4 | €484 | €798 | +€314 | +64.8% |
| Taxes, remuneration and social security | 45 | €4,720 | €4,321 | -€399 | -8.5% |
| Taxes | 450/3 | €2,760 | €3,221 | +€461 | +16.7% |
| Remuneration and social security | 454/9 | €1,960 | €1,100 | -€860 | -43.9% |
| Other amounts payable | 47/48 | €48,658 | €42,152 | -€6,506 | -13.4% |
| Accrued charges and deferred income | 492/3 | €3,833 | €3,177 | -€656 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,938 | €7,106 | +€168 | +2.4% |
| Other operating charges | 640/8 | €1,142 | €1,043 | -€98 | -8.6% |
| Gross operating margin | 9900 | -€1,466 | €14,672 | +€16,139 | |
| Operating profit (loss) | 9901 | -€9,546 | €6,523 | +€16,069 | |
| Financial income | 75/76B | €1 | €47 | +€46 | +4,853% |
| Recurring financial income | 75 | €1 | €47 | +€46 | +4,853% |
| Financial charges | 65/66B | €4,001 | €3,589 | -€413 | -10.3% |
| Recurring financial charges | 65 | €4,001 | €3,589 | -€413 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,547 | €2,981 | +€16,528 | |
| Income taxes | 67/77 | €74 | €84 | +€9 | +12.6% |
| Profit (loss) for the period | 9904 | -€13,621 | €2,897 | +€16,518 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,621 | €2,897 | +€16,518 |
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 27 October 2026 via checked.be.