PERLE DE BEAUTE: 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.
PERLE DE BEAUTE
Largest movements
- Cash +€4,677
up €4,677 (+517%), from €905 to €5,582
mainly Net result for the year (+€4,189) and Depreciation (+€2,146)
- Tangible fixed assets -€3,812
down €3,812 (-48.8%), from €7,818 to €4,005
- Stocks and contracts +€156
up €156 (+55.1%), from €284 to €440
- Other debts -€5,423
down €5,423 (-45.1%), from €12,020 to €6,598
- Profit (loss) carried forward +€4,189
up €4,189 (+85.7%), from -€4,887 to -€699
- Tax, wage and social debts +€1,209
up €1,209 (+58.3%), from €2,074 to €3,283
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Trade debts +€139
up €139 (+17.4%), from €799 to €938
- Gross operating margin +€3,063
up €3,063 (+57.3%), from €5,343 to €8,406
- Taxes +€1,401
new in 2025: €1,401
- Depreciation +€642
up €642 (+42.7%), from €1,504 to €2,146
- Other operating charges +€334
up €334 (+117%), from €285 to €619
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 | €12,006 | €13,120 | +€1,114 | +9.3% |
| Fixed assets | 21/28 | €10,818 | €7,005 | -€3,812 | -35.2% |
| Tangible fixed assets | 22/27 | €7,818 | €4,005 | -€3,812 | -48.8% |
| Furniture and vehicles | 24 | €7,818 | €4,005 | -€3,812 | -48.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €1,189 | €6,115 | +€4,926 | +414% |
| Stocks and contracts in progress | 3 | €284 | €440 | +€156 | +55.1% |
| Stocks | 30/36 | €284 | €440 | +€156 | +55.1% |
| Amounts receivable within one year | 40/41 | - | €92 | +€92 | |
| Trade receivables | 40 | - | €92 | +€92 | |
| Cash at bank and in hand | 54/58 | €905 | €5,582 | +€4,677 | +517% |
| Total equity and liabilities | 10/49 | €12,006 | €13,120 | +€1,114 | +9.3% |
| Equity | 10/15 | -€2,887 | €1,301 | +€4,189 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,887 | -€699 | +€4,189 | +85.7% |
| Amounts payable | 17/49 | €14,894 | €11,819 | -€3,075 | -20.6% |
| Amounts payable within one year | 42/48 | €14,894 | €10,819 | -€4,075 | -27.4% |
| Trade debts | 44 | €799 | €938 | +€139 | +17.4% |
| Suppliers | 440/4 | €799 | €938 | +€139 | +17.4% |
| Taxes, remuneration and social security | 45 | €2,074 | €3,283 | +€1,209 | +58.3% |
| Taxes | 450/3 | €2,074 | €3,283 | +€1,209 | +58.3% |
| Other amounts payable | 47/48 | €12,020 | €6,598 | -€5,423 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,504 | €2,146 | +€642 | +42.7% |
| Other operating charges | 640/8 | €285 | €619 | +€334 | +117% |
| Gross operating margin | 9900 | €5,343 | €8,406 | +€3,063 | +57.3% |
| Operating profit (loss) | 9901 | €3,554 | €5,641 | +€2,087 | +58.7% |
| Financial charges | 65/66B | €77 | €52 | -€25 | -32.6% |
| Recurring financial charges | 65 | €77 | €52 | -€25 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €3,477 | €5,589 | +€2,112 | +60.8% |
| Income taxes | 67/77 | - | €1,401 | +€1,401 | |
| Profit (loss) for the period | 9904 | €3,477 | €4,189 | +€712 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,477 | €4,189 | +€712 | +20.5% |
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.