NOUS.: 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.
What changed
NOUS.
NACE 96.220, Beauty care and other beauty treatments
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,478
2024 · €1,389+€89
Equity
€45,879
2024 · €44,401+€1,478
Cash
€2,378
2024 · €3,712-€1,335
Balance sheet total
€306,055
2024 · €295,508+€10,547
Largest movements
Assets
- Tangible fixed assets +€19,656
up €19,656 (+8.0%), from €244,844 to €264,501
of which Furniture and vehicles: +€24,978
- Stocks and contracts -€5,079
down €5,079 (-34.4%), from €14,758 to €9,679
- Receivables within one year -€3,436
down €3,436 (-11.2%), from €30,805 to €27,369
of which Other amounts receivable: -€3,437
Equity and liabilities
- Trade debts +€31,888
up €31,888 (+559.3%), from €5,702 to €37,589
- Debts after one year -€16,077
down €16,077 (-7.7%), from €207,760 to €191,683
- Tax, wage and social debts -€3,500
down €3,500 (-20.9%), from €16,777 to €13,277
of which Taxes: -€2,645
Income statement
- Write-downs +€3,536
new in 2025: €3,536
- Gross operating margin +€2,751
up €2,751 (+5.6%), from €49,422 to €52,173
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.
Result 2024
€1,389
Gross operating margin
+€2,751
Staff costs
-€198
Depreciation
+€137
Write-downs
-€3,536
Other operating charges
+€205
Financial income
-€19
Financial charges
+€400
Taxes
+€348
Result 2025
€1,478
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.
From operations
+€47,290
Investment
-€29,356
Financing
-€19,269
Cash 2024
€3,712
From operations (derived)
+€47,290
Net result for the year
+€1,478
Depreciation
+€10,145
Stocks and contracts
+€5,079
Receivables within one year
+€3,436
Deferred charges and accrued income
-€1,187
Trade debts
+€31,888
Tax, wage and social debts
-€3,500
Accrued charges and deferred income
-€50
Investment (derived)
-€29,356
Investment in fixed assets (net)
-€29,356
Financing
-€19,269
Debts after one year
-€16,077
Current portion of long-term debt
-€1,139
Short-term financial debts
-€2,053
Cash 2025
€2,378
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,508 | €306,055 | +€10,547 | +3.6% |
| Formation expenses | 20 | €575 | €130 | -€446 | -77.5% |
| Fixed assets | 21/28 | €244,988 | €264,644 | +€19,656 | +8.0% |
| Tangible fixed assets | 22/27 | €244,844 | €264,501 | +€19,656 | +8.0% |
| Land and buildings | 22 | €242,128 | €233,942 | -€8,187 | -3.4% |
| Plant, machinery and equipment | 23 | €279 | €3,144 | +€2,865 | +1025.9% |
| Furniture and vehicles | 24 | €2,437 | €27,415 | +€24,978 | +1025.1% |
| Financial fixed assets | 28 | €143 | €143 | = | 0.0% |
| Current assets | 29/58 | €49,945 | €41,281 | -€8,664 | -17.3% |
| Stocks and contracts in progress | 3 | €14,758 | €9,679 | -€5,079 | -34.4% |
| Stocks | 30/36 | €14,758 | €9,679 | -€5,079 | -34.4% |
| Amounts receivable within one year | 40/41 | €30,805 | €27,369 | -€3,436 | -11.2% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €30,805 | €27,368 | -€3,437 | -11.2% |
| Cash at bank and in hand | 54/58 | €3,712 | €2,378 | -€1,335 | -36.0% |
| Deferred charges and accrued income | 490/1 | €669 | €1,856 | +€1,187 | +177.4% |
| Total equity and liabilities | 10/49 | €295,508 | €306,055 | +€10,547 | +3.6% |
| Equity | 10/15 | €44,401 | €45,879 | +€1,478 | +3.3% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,401 | €27,879 | +€1,478 | +5.6% |
| Amounts payable | 17/49 | €251,107 | €260,176 | +€9,069 | +3.6% |
| Amounts payable after more than one year | 17 | €207,760 | €191,683 | -€16,077 | -7.7% |
| Financial debts | 170/4 | €207,760 | €191,683 | -€16,077 | -7.7% |
| Amounts payable within one year | 42/48 | €42,447 | €67,642 | +€25,195 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €17,215 | €16,077 | -€1,139 | -6.6% |
| Financial debts | 43 | €2,753 | €700 | -€2,053 | -74.6% |
| Credit institutions | 430/8 | €2,118 | - | -€2,118 | |
| Other loans | 439 | €635 | €700 | +€64 | +10.1% |
| Trade debts | 44 | €5,702 | €37,589 | +€31,888 | +559.3% |
| Suppliers | 440/4 | €5,702 | €37,589 | +€31,888 | +559.3% |
| Taxes, remuneration and social security | 45 | €16,777 | €13,277 | -€3,500 | -20.9% |
| Taxes | 450/3 | €10,518 | €7,873 | -€2,645 | -25.1% |
| Remuneration and social security | 454/9 | €6,259 | €5,404 | -€855 | -13.7% |
| Accrued charges and deferred income | 492/3 | €900 | €850 | -€50 | -5.5% |
| Remuneration, social security and pensions | 62 | €26,269 | €26,466 | +€198 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,282 | €10,145 | -€137 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,536 | +€3,536 | |
| Other operating charges | 640/8 | €2,712 | €2,506 | -€205 | -7.6% |
| Gross operating margin | 9900 | €49,422 | €52,173 | +€2,751 | +5.6% |
| Operating profit (loss) | 9901 | €10,159 | €9,519 | -€640 | -6.3% |
| Financial income | 75/76B | €155 | €136 | -€19 | -12.2% |
| Recurring financial income | 75 | €155 | €136 | -€19 | -12.2% |
| Financial charges | 65/66B | €6,625 | €6,225 | -€400 | -6.0% |
| Recurring financial charges | 65 | €6,625 | €6,225 | -€400 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €3,689 | €3,430 | -€259 | -7.0% |
| Income taxes | 67/77 | €2,300 | €1,952 | -€348 | -15.1% |
| Profit (loss) for the period | 9904 | €1,389 | €1,478 | +€89 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,389 | €1,478 | +€89 | +6.4% |
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 12 October 2026 via checked.be.