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BIOPOUSSE: what changed

Two fiscal 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.

What changed

BIOPOUSSE

BE 0751.535.214
NACE 47.750, Retail sale of cosmetics and toilet articles
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€47,724
2023 · €1,538+€46,186
Equity
€53,621
2023 · €5,896+€47,724
Cash
€46,248
2023 · €2,918+€43,330
Balance sheet total
€193,719
2023 · €10,822+€182,896

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€139,566

    up €139,566 (+1765.8%), from €7,904 to €147,470

    of which Trade receivables: +€98,330

  • Cash +€43,330

    up €43,330 (+1484.8%), from €2,918 to €46,248

    mainly Trade debts (+€94,250) and Net result for the year (+€47,724)

Equity and liabilities
  • Trade debts +€94,250

    up €94,250 (+3076.7%), from €3,063 to €97,314

  • Profit (loss) carried forward +€47,724

    up €47,724 (+1647.7%), from €2,896 to €50,621

  • Tax, wage and social debts +€40,922

    up €40,922 (+4037.1%), from €1,014 to €41,936

Income statement
  • Gross operating margin +€63,417

    up €63,417 (+2371.4%), from €2,674 to €66,091

  • Taxes +€16,812

    up €16,812 (+2998.2%), from €561 to €17,373

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €1,538
Gross operating margin +€63,417
Other operating charges -€310
Financial charges -€109
Taxes -€16,812
Result 2024 €47,724

Cash bridge derived

cash 2023 to 2024

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.

From operations +€43,330
Investment €0
Financing €0
Cash 2023 €2,918
Net result for the year +€47,724
Receivables within one year -€139,566
Trade debts +€94,250
Tax, wage and social debts +€40,922
Cash 2024 €46,248
Every line side by side 26 lines
Line Code 2023 2024 Change %
Total assets 20/58 €10,822 €193,719 +€182,896 +1690.0%
Current assets 29/58 €10,822 €193,719 +€182,896 +1690.0%
Amounts receivable within one year 40/41 €7,904 €147,470 +€139,566 +1765.8%
Trade receivables 40 €7,655 €105,986 +€98,330 +1284.5%
Other amounts receivable 41 €249 €41,484 +€41,236 +16584.5%
Cash at bank and in hand 54/58 €2,918 €46,248 +€43,330 +1484.8%
Total equity and liabilities 10/49 €10,822 €193,719 +€182,896 +1690.0%
Equity 10/15 €5,896 €53,621 +€47,724 +809.4%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €2,896 €50,621 +€47,724 +1647.7%
Amounts payable 17/49 €4,926 €140,098 +€135,172 +2744.3%
Amounts payable within one year 42/48 €4,926 €140,098 +€135,172 +2744.3%
Trade debts 44 €3,063 €97,314 +€94,250 +3076.7%
Suppliers 440/4 €3,063 €97,314 +€94,250 +3076.7%
Taxes, remuneration and social security 45 €1,014 €41,936 +€40,922 +4037.1%
Taxes 450/3 €1,014 €41,936 +€40,922 +4037.1%
Other amounts payable 47/48 €849 €849 = 0.0%
Other operating charges 640/8 €348 €657 +€310 +89.1%
Gross operating margin 9900 €2,674 €66,091 +€63,417 +2371.4%
Operating profit (loss) 9901 €2,327 €65,434 +€63,107 +2712.3%
Financial charges 65/66B €228 €337 +€109 +47.8%
Recurring financial charges 65 €228 €337 +€109 +47.8%
Profit (loss) for the period before taxes 9903 €2,098 €65,097 +€62,998 +3002.1%
Income taxes 67/77 €561 €17,373 +€16,812 +2998.2%
Profit (loss) for the period 9904 €1,538 €47,724 +€46,186 +3003.5%
Profit (loss) for the period to be appropriated 9905 €1,538 €47,724 +€46,186 +3003.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.