ADORE NAIL COSMETICS: 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.
ADORE NAIL COSMETICS
Largest movements
- Receivables within one year -€13,971
down €13,971 (-88.9%), from €15,711 to €1,740
- Cash -€5,193
down €5,193 (-71.4%), from €7,278 to €2,085
mainly Advances received (-€11,478) and Trade debts (-€4,987)
- Tangible fixed assets +€864
up €864 (+17.0%), from €5,084 to €5,948
- Deferred charges and accrued income +€812
up €812 (+637%), from €127 to €940
- Advances received -€11,478
down €11,478 (-85.3%), from €13,451 to €1,973
- Trade debts -€4,987
down €4,987 (-62.6%), from €7,963 to €2,976
- Tax, wage and social debts +€4,039
up €4,039 (+65.5%), from €6,162 to €10,201
of which Taxes: +€4,039
- Other debts -€2,888
down €2,888 (-94.7%), from €3,048 to €160
- Profit (loss) carried forward -€2,220
down €2,220 (-13.8%), from €16,136 to €13,916
- Gross operating margin -€6,286
down €6,286 (-85.4%), from €7,359 to €1,073
- Financial income +€3,171
up €3,171 (+435%), from €728 to €3,900
- Financial charges +€2,135
up €2,135 (+192%), from €1,110 to €3,245
- Taxes +€1,307
up €1,307 (+494%), from €265 to €1,572
- Depreciation +€656
up €656 (+74.5%), from €881 to €1,536
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 | €62,959 | €45,425 | -€17,534 | -27.9% |
| Fixed assets | 21/28 | €5,084 | €5,948 | +€864 | +17.0% |
| Tangible fixed assets | 22/27 | €5,084 | €5,948 | +€864 | +17.0% |
| Land and buildings | 22 | €5,084 | €5,948 | +€864 | +17.0% |
| Current assets | 29/58 | €57,875 | €39,477 | -€18,398 | -31.8% |
| Stocks and contracts in progress | 3 | €34,760 | €34,713 | -€47 | -0.1% |
| Stocks | 30/36 | €34,760 | €34,713 | -€47 | -0.1% |
| Amounts receivable within one year | 40/41 | €15,711 | €1,740 | -€13,971 | -88.9% |
| Trade receivables | 40 | €15,711 | €1,740 | -€13,971 | -88.9% |
| Cash at bank and in hand | 54/58 | €7,278 | €2,085 | -€5,193 | -71.4% |
| Deferred charges and accrued income | 490/1 | €127 | €940 | +€812 | +637% |
| Total equity and liabilities | 10/49 | €62,959 | €45,425 | -€17,534 | -27.9% |
| Equity | 10/15 | €32,335 | €30,115 | -€2,220 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,999 | €9,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,139 | €8,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,136 | €13,916 | -€2,220 | -13.8% |
| Amounts payable | 17/49 | €30,625 | €15,310 | -€15,314 | -50.0% |
| Amounts payable within one year | 42/48 | €30,625 | €15,310 | -€15,314 | -50.0% |
| Trade debts | 44 | €7,963 | €2,976 | -€4,987 | -62.6% |
| Suppliers | 440/4 | €7,963 | €2,976 | -€4,987 | -62.6% |
| Advances received on contracts in progress | 46 | €13,451 | €1,973 | -€11,478 | -85.3% |
| Taxes, remuneration and social security | 45 | €6,162 | €10,201 | +€4,039 | +65.5% |
| Taxes | 450/3 | €4,712 | €8,751 | +€4,039 | +85.7% |
| Remuneration and social security | 454/9 | €1,450 | €1,450 | = | 0.0% |
| Other amounts payable | 47/48 | €3,048 | €160 | -€2,888 | -94.7% |
| Non-recurring operating income | 76A | €24,150 | - | -€24,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,536 | +€656 | +74.5% |
| Other operating charges | 640/8 | €697 | €839 | +€142 | +20.4% |
| Gross operating margin | 9900 | €7,359 | €1,073 | -€6,286 | -85.4% |
| Operating profit (loss) | 9901 | €5,782 | -€1,302 | -€7,084 | |
| Financial income | 75/76B | €728 | €3,900 | +€3,171 | +435% |
| Recurring financial income | 75 | €728 | €3,900 | +€3,171 | +435% |
| Financial charges | 65/66B | €1,110 | €3,245 | +€2,135 | +192% |
| Recurring financial charges | 65 | €1,110 | €3,245 | +€2,135 | +192% |
| Profit (loss) for the period before taxes | 9903 | €5,400 | -€648 | -€6,048 | |
| Income taxes | 67/77 | €265 | €1,572 | +€1,307 | +494% |
| Profit (loss) for the period | 9904 | €5,135 | -€2,220 | -€7,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,135 | -€2,220 | -€7,355 |
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 19 October 2026 via checked.be.