NATURE ET BEAUTE: what changed
NATURE ET BEAUTE
Largest movements
- Cash -€21,844
down €21,844 (-30.4%), from €71,936 to €50,092
mainly Other debts (-€26,593) and Receivables within one year (-€6,245)
- Tangible fixed assets -€8,280
down €8,280 (-50.7%), from €16,326 to €8,046
of which Furniture and vehicles: -€7,861
- Receivables within one year +€6,245
up €6,245 (+18.0%), from €34,741 to €40,986
of which Trade receivables: +€6,250
- Financial fixed assets +€3,087
up €3,087 (+30.1%), from €10,240 to €13,327
- Stocks and contracts -€2,564
down €2,564 (-50.3%), from €5,103 to €2,538
- Other debts -€26,593
down €26,593 (-69.6%), from €38,204 to €11,611
- Current portion of long-term debt +€10,453
up €10,453 (+144%), from €7,241 to €17,693
- Debts after one year -€5,486
no longer reported in 2025 (was €5,486)
- Tax, wage and social debts -€1,673
down €1,673 (-5.5%), from €30,661 to €28,988
of which Remuneration and social security: -€2,438
- Gross operating margin +€34,611
up €34,611 (+6.7%), from €516,147 to €550,758
- Staff costs -€10,395
down €10,395 (-1.9%), from €542,382 to €531,986
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 | €139,902 | €116,545 | -€23,357 | -16.7% |
| Fixed assets | 21/28 | €26,567 | €21,373 | -€5,193 | -19.5% |
| Tangible fixed assets | 22/27 | €16,326 | €8,046 | -€8,280 | -50.7% |
| Furniture and vehicles | 24 | €15,492 | €7,631 | -€7,861 | -50.7% |
| Other tangible fixed assets | 26 | €835 | €415 | -€419 | -50.2% |
| Financial fixed assets | 28 | €10,240 | €13,327 | +€3,087 | +30.1% |
| Current assets | 29/58 | €113,335 | €95,171 | -€18,164 | -16.0% |
| Stocks and contracts in progress | 3 | €5,103 | €2,538 | -€2,564 | -50.3% |
| Stocks | 30/36 | €5,103 | €2,538 | -€2,564 | -50.3% |
| Amounts receivable within one year | 40/41 | €34,741 | €40,986 | +€6,245 | +18.0% |
| Trade receivables | 40 | €34,736 | €40,986 | +€6,250 | +18.0% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €71,936 | €50,092 | -€21,844 | -30.4% |
| Deferred charges and accrued income | 490/1 | €1,555 | €1,555 | = | 0.0% |
| Total equity and liabilities | 10/49 | €139,902 | €116,545 | -€23,357 | -16.7% |
| Equity | 10/15 | -€302 | €6 | +€309 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,503 | €27,503 | = | 0.0% |
| Distributable reserves | 133 | €27,503 | €27,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,405 | -€46,096 | +€309 | +0.7% |
| Amounts payable | 17/49 | €140,204 | €116,538 | -€23,665 | -16.9% |
| Amounts payable after more than one year | 17 | €5,486 | - | -€5,486 | |
| Financial debts | 170/4 | €5,486 | - | -€5,486 | |
| Amounts payable within one year | 42/48 | €134,718 | €116,538 | -€18,179 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €7,241 | €17,693 | +€10,453 | +144% |
| Trade debts | 44 | €58,612 | €58,246 | -€366 | -0.6% |
| Suppliers | 440/4 | €58,612 | €58,246 | -€366 | -0.6% |
| Taxes, remuneration and social security | 45 | €30,661 | €28,988 | -€1,673 | -5.5% |
| Taxes | 450/3 | €1,901 | €2,665 | +€765 | +40.2% |
| Remuneration and social security | 454/9 | €28,760 | €26,322 | -€2,438 | -8.5% |
| Other amounts payable | 47/48 | €38,204 | €11,611 | -€26,593 | -69.6% |
| Non-recurring operating income | 76A | - | €198 | +€198 | |
| Remuneration, social security and pensions | 62 | €542,382 | €531,986 | -€10,395 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,162 | €9,219 | +€57 | +0.6% |
| Other operating charges | 640/8 | €1,524 | €1,636 | +€112 | +7.4% |
| Non-recurring operating charges | 66A | €5,845 | €200 | -€5,645 | -96.6% |
| Gross operating margin | 9900 | €516,147 | €550,758 | +€34,611 | +6.7% |
| Operating profit (loss) | 9901 | -€42,766 | €7,716 | +€50,483 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,503 | €7,408 | +€3,905 | +111% |
| Recurring financial charges | 65 | €3,503 | €4,425 | +€922 | +26.3% |
| Non-recurring financial charges | 66B | - | €2,982 | +€2,982 | |
| Profit (loss) for the period before taxes | 9903 | -€46,269 | €309 | +€46,578 | |
| Income taxes | 67/77 | €136 | - | -€136 | |
| Profit (loss) for the period | 9904 | -€46,405 | €309 | +€46,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,405 | €309 | +€46,714 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.