Alyssa 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.
Alyssa Cosmetics
Largest movements
- Receivables within one year +€15,749
up €15,749 (+146.3%), from €10,764 to €26,514
of which Trade receivables: +€10,272
- Cash -€10,414
down €10,414 (-6.4%), from €162,008 to €151,594
mainly Receivables within one year (-€15,749) and Accrued charges and deferred income (-€5,000)
- Tangible fixed assets -€4,188
down €4,188 (-22.2%), from €18,855 to €14,667
of which Furniture and vehicles: -€3,286
- Deferred charges and accrued income -€2,568
down €2,568 (-100.0%), from €2,568 to €0
- Reserves +€9,010
up €9,010 (+6.9%), from €130,890 to €139,901
of which Distributable reserves: +€9,010
- Accrued charges and deferred income -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Other debts +€3,287
up €3,287 (+19.9%), from €16,506 to €19,793
- Current portion of long-term debt -€3,234
down €3,234 (-100.0%), from €3,234 to €0
- Trade debts -€2,249
down €2,249 (-66.9%), from €3,363 to €1,114
- Gross operating margin -€20,717
down €20,717 (-47.8%), from €43,322 to €22,605
- Taxes -€5,477
down €5,477 (-50.2%), from €10,901 to €5,424
- Depreciation -€3,447
down €3,447 (-33.3%), from €10,353 to €6,907
- Financial income -€460
down €460 (-97.5%), from €471 to €12
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.
Cash bridge derived
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 | €194,195 | €192,774 | -€1,421 | -0.7% |
| Fixed assets | 21/28 | €18,855 | €14,667 | -€4,188 | -22.2% |
| Tangible fixed assets | 22/27 | €18,855 | €14,667 | -€4,188 | -22.2% |
| Land and buildings | 22 | €1,426 | €623 | -€803 | -56.3% |
| Plant, machinery and equipment | 23 | €1,832 | €2,252 | +€420 | +22.9% |
| Furniture and vehicles | 24 | €11,821 | €8,536 | -€3,286 | -27.8% |
| Leasing and similar rights | 25 | €780 | €585 | -€195 | -25.0% |
| Other tangible fixed assets | 26 | €2,996 | €2,672 | -€324 | -10.8% |
| Current assets | 29/58 | €175,340 | €178,107 | +€2,767 | +1.6% |
| Amounts receivable within one year | 40/41 | €10,764 | €26,514 | +€15,749 | +146.3% |
| Trade receivables | 40 | €10,764 | €21,036 | +€10,272 | +95.4% |
| Other amounts receivable | 41 | €0 | €5,477 | +€5,477 | |
| Cash at bank and in hand | 54/58 | €162,008 | €151,594 | -€10,414 | -6.4% |
| Deferred charges and accrued income | 490/1 | €2,568 | €0 | -€2,568 | -100.0% |
| Total equity and liabilities | 10/49 | €194,195 | €192,774 | -€1,421 | -0.7% |
| Equity | 10/15 | €160,695 | €168,106 | +€7,410 | +4.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €130,890 | €139,901 | +€9,010 | +6.9% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €129,015 | €138,026 | +€9,010 | +7.0% |
| Profit (loss) carried forward | 14 | €11,055 | €9,455 | -€1,600 | -14.5% |
| Amounts payable | 17/49 | €33,499 | €24,668 | -€8,831 | -26.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,499 | €24,668 | -€3,831 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €3,234 | €0 | -€3,234 | -100.0% |
| Trade debts | 44 | €3,363 | €1,114 | -€2,249 | -66.9% |
| Suppliers | 440/4 | €3,363 | €1,114 | -€2,249 | -66.9% |
| Taxes, remuneration and social security | 45 | €5,396 | €3,761 | -€1,635 | -30.3% |
| Taxes | 450/3 | €5,396 | €3,761 | -€1,635 | -30.3% |
| Other amounts payable | 47/48 | €16,506 | €19,793 | +€3,287 | +19.9% |
| Accrued charges and deferred income | 492/3 | €5,000 | €0 | -€5,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,353 | €6,907 | -€3,447 | -33.3% |
| Other operating charges | 640/8 | €1,284 | €1,184 | -€100 | -7.8% |
| Gross operating margin | 9900 | €43,322 | €22,605 | -€20,717 | -47.8% |
| Operating profit (loss) | 9901 | €31,684 | €14,514 | -€17,170 | -54.2% |
| Financial income | 75/76B | €471 | €12 | -€460 | -97.5% |
| Recurring financial income | 75 | €471 | €12 | -€460 | -97.5% |
| Financial charges | 65/66B | €117 | €91 | -€26 | -22.0% |
| Recurring financial charges | 65 | €117 | €91 | -€26 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €32,039 | €14,434 | -€17,604 | -54.9% |
| Income taxes | 67/77 | €10,901 | €5,424 | -€5,477 | -50.2% |
| Profit (loss) for the period | 9904 | €21,138 | €9,010 | -€12,128 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,138 | €9,010 | -€12,128 | -57.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.