BOODTS COSMETICS - BIOSTAR: 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.
What changed
BOODTS COSMETICS - BIOSTAR
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€61,348
2024 · -€37,819-€23,529
Equity
€357,969
2024 · €419,317-€61,348
Cash
€12,193
2024 · €1,036+€11,156
Balance sheet total
€1.7m
2024 · €1.9m-€119,223
Largest movements
Assets
- Tangible fixed assets -€130,392
down €130,392 (-7.1%), from €1.8m to €1.7m
of which Land and buildings: -€130,063
Equity and liabilities
- Reserves -€56,819
down €56,819 (-17.4%), from €326,429 to €269,610
of which Tax-exempt reserves: -€56,819
- Debts after one year -€38,015
down €38,015 (-2.9%), from €1.3m to €1.3m
of which Financial debts: -€19,983
- Provisions -€18,940
down €18,940 (-25.9%), from €73,232 to €54,293
Income statement
- Gross operating margin -€24,381
down €24,381 (-20.7%), from €118,057 to €93,675
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.
Result 2024
-€37,819
Gross operating margin
-€24,381
Depreciation
+€325
Other operating charges
+€300
Financial income
+€42
Financial charges
+€191
Taxes
-€6
Result 2025
-€61,348
raises the resultlowers the result
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.
From operations
+€49,016
Investment
-€325
Financing
-€37,535
Cash 2024
€1,036
From operations (derived)
+€49,016
Net result for the year
-€61,348
Depreciation
+€130,717
Smaller working-capital items
+€183
Provisions
-€18,940
Trade debts
-€1,596
Investment (derived)
-€325
Investment in fixed assets (net)
-€325
Financing
-€37,535
Debts after one year
-€38,015
Current portion of long-term debt
+€480
Cash 2025
€12,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,860,489 | €1,741,266 | -€119,223 | -6.4% |
| Fixed assets | 21/28 | €1,837,571 | €1,707,178 | -€130,392 | -7.1% |
| Tangible fixed assets | 22/27 | €1,837,571 | €1,707,178 | -€130,392 | -7.1% |
| Land and buildings | 22 | €1,836,260 | €1,706,197 | -€130,063 | -7.1% |
| Plant, machinery and equipment | 23 | €1,311 | €981 | -€330 | -25.2% |
| Current assets | 29/58 | €22,918 | €34,087 | +€11,170 | +48.7% |
| Amounts receivable within one year | 40/41 | €21,543 | €21,543 | = | 0.0% |
| Trade receivables | 40 | €21,543 | €21,543 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,036 | €12,193 | +€11,156 | +1,077% |
| Deferred charges and accrued income | 490/1 | €338 | €351 | +€13 | +3.9% |
| Total equity and liabilities | 10/49 | €1,860,489 | €1,741,266 | -€119,223 | -6.4% |
| Equity | 10/15 | €419,317 | €357,969 | -€61,348 | -14.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €326,429 | €269,610 | -€56,819 | -17.4% |
| Non-distributable reserves | 130/1 | €10,732 | €10,732 | = | 0.0% |
| Legal reserve | 130 | €10,732 | €10,732 | = | 0.0% |
| Tax-exempt reserves | 132 | €219,697 | €162,878 | -€56,819 | -25.9% |
| Distributable reserves | 133 | €96,000 | €96,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,059 | -€35,588 | -€4,529 | -14.6% |
| Provisions and deferred taxes | 16 | €73,232 | €54,293 | -€18,940 | -25.9% |
| Deferred taxes | 168 | €73,232 | €54,293 | -€18,940 | -25.9% |
| Amounts payable | 17/49 | €1,367,940 | €1,329,004 | -€38,935 | -2.8% |
| Amounts payable after more than one year | 17 | €1,331,214 | €1,293,199 | -€38,015 | -2.9% |
| Financial debts | 170/4 | €26,752 | €6,770 | -€19,983 | -74.7% |
| Other amounts payable | 178/9 | €1,304,462 | €1,286,430 | -€18,032 | -1.4% |
| Amounts payable within one year | 42/48 | €21,099 | €19,983 | -€1,116 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €19,503 | €19,983 | +€480 | +2.5% |
| Trade debts | 44 | €1,596 | - | -€1,596 | |
| Suppliers | 440/4 | €1,596 | - | -€1,596 | |
| Accrued charges and deferred income | 492/3 | €15,627 | €15,822 | +€196 | +1.3% |
| Non-recurring operating income | 76A | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,042 | €130,717 | -€325 | -0.2% |
| Other operating charges | 640/8 | €26,248 | €25,948 | -€300 | -1.1% |
| Gross operating margin | 9900 | €118,057 | €93,675 | -€24,381 | -20.7% |
| Operating profit (loss) | 9901 | -€39,234 | -€62,990 | -€23,756 | -60.6% |
| Financial income | 75/76B | €0 | €42 | +€42 | +210,700% |
| Recurring financial income | 75 | €0 | €42 | +€42 | +210,700% |
| Financial charges | 65/66B | €17,525 | €17,334 | -€191 | -1.1% |
| Recurring financial charges | 65 | €17,525 | €17,334 | -€191 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€56,758 | -€80,282 | -€23,523 | -41.4% |
| Transfer from deferred taxes | 780 | €18,940 | €18,940 | = | 0.0% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€37,819 | -€61,348 | -€23,529 | -62.2% |
| Transfer from tax-exempt reserves | 789 | €56,819 | €56,819 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,000 | -€4,529 | -€23,529 |
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 31 October 2026 via checked.be.