REGARDS ESPACE 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.
REGARDS ESPACE BEAUTE
Largest movements
- Receivables within one year +€4,218
up €4,218 (+91.7%), from €4,598 to €8,816
of which Other amounts receivable: +€4,758
- Stocks and contracts -€2,347
down €2,347 (-29.3%), from €8,017 to €5,670
- Cash -€2,262
down €2,262 (-11.5%), from €19,621 to €17,359
mainly Receivables within one year (-€4,218) and Trade debts (-€2,630)
- Deferred charges and accrued income -€584
down €584 (-93.9%), from €622 to €38
- Tangible fixed assets -€493
down €493 (-44.0%), from €1,121 to €628
- Trade debts -€2,630
down €2,630 (-22.6%), from €11,621 to €8,991
- Profit (loss) carried forward +€2,260
up €2,260 (+9.8%), from -€22,984 to -€20,724
- Tax, wage and social debts -€681
down €681 (-2.8%), from €24,464 to €23,783
of which Remuneration and social security: -€1,208
- Accrued charges and deferred income -€417
down €417 (-100%), from €417 to €0
- Gross operating margin +€21,122
up €21,122 (+74.8%), from €28,225 to €49,347
- Staff costs +€12,861
up €12,861 (+42.2%), from €30,474 to €43,334
- Purchases and services -€11,195
down €11,195 (-11.7%), from €95,309 to €84,114
- Turnover +€9,827
up €9,827 (+8.0%), from €122,962 to €132,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,978 | €32,510 | -€1,468 | -4.3% |
| Fixed assets | 21/28 | €1,121 | €628 | -€493 | -44.0% |
| Tangible fixed assets | 22/27 | €1,121 | €628 | -€493 | -44.0% |
| Plant, machinery and equipment | 23 | €384 | €302 | -€82 | -21.5% |
| Furniture and vehicles | 24 | €414 | €183 | -€231 | -55.8% |
| Other tangible fixed assets | 26 | €323 | €143 | -€180 | -55.6% |
| Current assets | 29/58 | €32,858 | €31,882 | -€975 | -3.0% |
| Stocks and contracts in progress | 3 | €8,017 | €5,670 | -€2,347 | -29.3% |
| Stocks | 30/36 | €8,017 | €5,670 | -€2,347 | -29.3% |
| Amounts receivable within one year | 40/41 | €4,598 | €8,816 | +€4,218 | +91.7% |
| Trade receivables | 40 | €540 | €0 | -€540 | -100% |
| Other amounts receivable | 41 | €4,058 | €8,816 | +€4,758 | +117% |
| Cash at bank and in hand | 54/58 | €19,621 | €17,359 | -€2,262 | -11.5% |
| Deferred charges and accrued income | 490/1 | €622 | €38 | -€584 | -93.9% |
| Total equity and liabilities | 10/49 | €33,978 | €32,510 | -€1,468 | -4.3% |
| Equity | 10/15 | -€2,524 | -€264 | +€2,260 | +89.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,984 | -€20,724 | +€2,260 | +9.8% |
| Amounts payable | 17/49 | €36,503 | €32,774 | -€3,729 | -10.2% |
| Amounts payable within one year | 42/48 | €36,085 | €32,774 | -€3,311 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €11,621 | €8,991 | -€2,630 | -22.6% |
| Suppliers | 440/4 | €11,621 | €8,991 | -€2,630 | -22.6% |
| Taxes, remuneration and social security | 45 | €24,464 | €23,783 | -€681 | -2.8% |
| Taxes | 450/3 | €19,246 | €19,772 | +€526 | +2.7% |
| Remuneration and social security | 454/9 | €5,218 | €4,011 | -€1,208 | -23.1% |
| Accrued charges and deferred income | 492/3 | €417 | €0 | -€417 | -100% |
| Turnover | 70 | €122,962 | €132,789 | +€9,827 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,309 | €84,114 | -€11,195 | -11.7% |
| Remuneration, social security and pensions | 62 | €30,474 | €43,334 | +€12,861 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €493 | -€88 | -15.2% |
| Other operating charges | 640/8 | €145 | €145 | = | 0.0% |
| Gross operating margin | 9900 | €28,225 | €49,347 | +€21,122 | +74.8% |
| Operating profit (loss) | 9901 | -€2,975 | €5,375 | +€8,350 | |
| Financial income | 75/76B | €213 | €394 | +€181 | +84.7% |
| Recurring financial income | 75 | €213 | €394 | +€181 | +84.7% |
| Non-recurring financial income | 76B | €213 | - | -€213 | |
| Financial charges | 65/66B | €3,385 | €3,509 | +€124 | +3.7% |
| Recurring financial charges | 65 | €3,384 | €2,421 | -€963 | -28.5% |
| Non-recurring financial charges | 66B | €1 | €1,088 | +€1,087 | +108,704% |
| Profit (loss) for the period before taxes | 9903 | -€6,147 | €2,260 | +€8,407 | |
| Profit (loss) for the period | 9904 | -€6,147 | €2,260 | +€8,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,147 | €2,260 | +€8,407 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.