PL Beauty: what changed
PL Beauty
Largest movements
- Receivables within one year -€12,436
down €12,436 (-97.6%), from €12,747 to €310
- Tangible fixed assets -€5,716
down €5,716 (-19.4%), from €29,391 to €23,676
of which Furniture and vehicles: -€3,493
- Cash +€2,920
up €2,920 (+2,091%), from €140 to €3,060
mainly Contributions, distributions and other (+€15,000) and Receivables within one year (+€12,436)
- Profit (loss) carried forward -€24,066
down €24,066 (-522%), from -€4,615 to -€28,680
- Contributions +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Debts after one year -€5,253
down €5,253 (-34.8%), from €15,109 to €9,856
- Tax, wage and social debts -€3,690
down €3,690 (-28.4%), from €13,004 to €9,315
of which Remuneration and social security: -€4,677
- Other debts +€2,822
up €2,822 (+131%), from €2,153 to €4,975
- Gross operating margin -€31,774
down €31,774 (-53.5%), from €59,429 to €27,655
- Staff costs -€5,421
down €5,421 (-12.0%), from €45,338 to €39,917
- Financial charges +€693
up €693 (+15.5%), from €4,458 to €5,151
- Taxes -€600
no longer reported in 2025 (was €600)
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 | €51,828 | €36,596 | -€15,232 | -29.4% |
| Fixed assets | 21/28 | €29,391 | €23,676 | -€5,716 | -19.4% |
| Tangible fixed assets | 22/27 | €29,391 | €23,676 | -€5,716 | -19.4% |
| Plant, machinery and equipment | 23 | €5,618 | €4,702 | -€915 | -16.3% |
| Furniture and vehicles | 24 | €12,409 | €8,916 | -€3,493 | -28.1% |
| Other tangible fixed assets | 26 | €11,365 | €10,057 | -€1,308 | -11.5% |
| Current assets | 29/58 | €22,436 | €12,920 | -€9,516 | -42.4% |
| Stocks and contracts in progress | 3 | €9,550 | €9,550 | = | 0.0% |
| Stocks | 30/36 | €9,550 | €9,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,747 | €310 | -€12,436 | -97.6% |
| Other amounts receivable | 41 | €12,747 | €310 | -€12,436 | -97.6% |
| Cash at bank and in hand | 54/58 | €140 | €3,060 | +€2,920 | +2,091% |
| Total equity and liabilities | 10/49 | €51,828 | €36,596 | -€15,232 | -29.4% |
| Equity | 10/15 | €10,385 | €1,320 | -€9,066 | -87.3% |
| Contributions | 10/11 | €15,000 | €30,000 | +€15,000 | +100% |
| Profit (loss) carried forward | 14 | -€4,615 | -€28,680 | -€24,066 | -522% |
| Amounts payable | 17/49 | €41,442 | €35,276 | -€6,166 | -14.9% |
| Amounts payable after more than one year | 17 | €15,109 | €9,856 | -€5,253 | -34.8% |
| Financial debts | 170/4 | €15,109 | €9,856 | -€5,253 | -34.8% |
| Amounts payable within one year | 42/48 | €26,333 | €25,420 | -€914 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €7,994 | €6,967 | -€1,027 | -12.8% |
| Trade debts | 44 | €3,182 | €4,163 | +€981 | +30.8% |
| Suppliers | 440/4 | €3,182 | €4,163 | +€981 | +30.8% |
| Taxes, remuneration and social security | 45 | €13,004 | €9,315 | -€3,690 | -28.4% |
| Taxes | 450/3 | €8,328 | €9,315 | +€987 | +11.8% |
| Remuneration and social security | 454/9 | €4,677 | - | -€4,677 | |
| Other amounts payable | 47/48 | €2,153 | €4,975 | +€2,822 | +131% |
| Remuneration, social security and pensions | 62 | €45,338 | €39,917 | -€5,421 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,429 | €5,716 | +€287 | +5.3% |
| Other operating charges | 640/8 | €1,710 | €1,560 | -€150 | -8.8% |
| Gross operating margin | 9900 | €59,429 | €27,655 | -€31,774 | -53.5% |
| Operating profit (loss) | 9901 | €6,953 | -€19,539 | -€26,491 | |
| Financial income | 75/76B | €46 | €624 | +€578 | +1,269% |
| Recurring financial income | 75 | €46 | €624 | +€578 | +1,269% |
| Financial charges | 65/66B | €4,458 | €5,151 | +€693 | +15.5% |
| Recurring financial charges | 65 | €4,458 | €5,151 | +€693 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €2,540 | -€24,066 | -€26,605 | |
| Income taxes | 67/77 | €600 | - | -€600 | |
| Profit (loss) for the period | 9904 | €1,940 | -€24,066 | -€26,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,940 | -€24,066 | -€26,006 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.