THE BEAUTY SOLUTION: 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.
THE BEAUTY SOLUTION
Largest movements
- Tangible fixed assets -€12,298
down €12,298 (-36.6%), from €33,590 to €21,292
of which Leasing and similar rights: -€10,035
- Receivables within one year +€9,962
up €9,962 (+115,034%), from €9 to €9,971
of which Other amounts receivable: +€9,866
- Deferred charges and accrued income +€1,693
up €1,693 (+108%), from €1,565 to €3,259
- Cash +€910
up €910 (+22.1%), from €4,121 to €5,031
mainly Net result for the year (+€19,832) and Depreciation (+€12,298)
- Debts after one year -€29,799
down €29,799 (-67.7%), from €44,041 to €14,242
- Profit (loss) carried forward +€19,832
up €19,832 (+99.5%), from -€19,933 to -€102
- Tax, wage and social debts +€7,456
up €7,456 (+150%), from €4,982 to €12,438
- Trade debts +€2,443
up €2,443 (+104%), from €2,347 to €4,790
- Gross operating margin +€30,022
up €30,022 (+214%), from €14,012 to €44,034
- Other operating charges -€8,535
down €8,535 (-74.1%), from €11,521 to €2,986
- Taxes +€6,834
up €6,834 (+1,679%), from €407 to €7,241
- Financial charges -€1,818
down €1,818 (-48.3%), from €3,761 to €1,944
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 | €44,489 | €44,690 | +€201 | +0.5% |
| Fixed assets | 21/28 | €33,590 | €21,292 | -€12,298 | -36.6% |
| Tangible fixed assets | 22/27 | €33,590 | €21,292 | -€12,298 | -36.6% |
| Plant, machinery and equipment | 23 | €4,779 | €2,780 | -€1,999 | -41.8% |
| Furniture and vehicles | 24 | €806 | €542 | -€263 | -32.7% |
| Leasing and similar rights | 25 | €28,005 | €17,970 | -€10,035 | -35.8% |
| Current assets | 29/58 | €10,899 | €23,398 | +€12,498 | +115% |
| Stocks and contracts in progress | 3 | €5,204 | €5,137 | -€67 | -1.3% |
| Stocks | 30/36 | €5,204 | €5,137 | -€67 | -1.3% |
| Amounts receivable within one year | 40/41 | €9 | €9,971 | +€9,962 | +115,034% |
| Trade receivables | 40 | €0 | €96 | +€96 | |
| Other amounts receivable | 41 | €9 | €9,875 | +€9,866 | +113,926% |
| Cash at bank and in hand | 54/58 | €4,121 | €5,031 | +€910 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,565 | €3,259 | +€1,693 | +108% |
| Total equity and liabilities | 10/49 | €44,489 | €44,690 | +€201 | +0.5% |
| Equity | 10/15 | -€14,933 | €4,898 | +€19,832 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,933 | -€102 | +€19,832 | +99.5% |
| Amounts payable | 17/49 | €59,423 | €39,792 | -€19,631 | -33.0% |
| Amounts payable after more than one year | 17 | €44,041 | €14,242 | -€29,799 | -67.7% |
| Financial debts | 170/4 | €44,041 | €14,242 | -€29,799 | -67.7% |
| Amounts payable within one year | 42/48 | €15,382 | €25,550 | +€10,168 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €8,053 | €8,321 | +€268 | +3.3% |
| Trade debts | 44 | €2,347 | €4,790 | +€2,443 | +104% |
| Suppliers | 440/4 | €2,347 | €4,790 | +€2,443 | +104% |
| Taxes, remuneration and social security | 45 | €4,982 | €12,438 | +€7,456 | +150% |
| Taxes | 450/3 | €4,982 | €12,438 | +€7,456 | +150% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,163 | €12,298 | +€134 | +1.1% |
| Other operating charges | 640/8 | €11,521 | €2,986 | -€8,535 | -74.1% |
| Gross operating margin | 9900 | €14,012 | €44,034 | +€30,022 | +214% |
| Operating profit (loss) | 9901 | -€9,672 | €28,750 | +€38,422 | |
| Financial income | 75/76B | €1 | €266 | +€266 | +48,353% |
| Recurring financial income | 75 | €1 | €266 | +€266 | +48,353% |
| Financial charges | 65/66B | €3,761 | €1,944 | -€1,818 | -48.3% |
| Recurring financial charges | 65 | €3,761 | €1,944 | -€1,818 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,433 | €27,073 | +€40,506 | |
| Income taxes | 67/77 | €407 | €7,241 | +€6,834 | +1,679% |
| Profit (loss) for the period | 9904 | -€13,840 | €19,832 | +€33,672 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,840 | €19,832 | +€33,672 |
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 28 October 2026 via checked.be.