BP-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.
BP-COSMETICS
Largest movements
- Stocks and contracts -€32,082
down €32,082 (-93.2%), from €34,418 to €2,336
- Receivables within one year +€20,254
up €20,254 (+258.6%), from €7,833 to €28,087
of which Trade receivables: +€20,311
- Tangible fixed assets -€5,165
down €5,165 (-44.6%), from €11,591 to €6,426
of which Furniture and vehicles: -€4,679
- Cash +€2,645
up €2,645 (+45.4%), from €5,826 to €8,471
mainly Stocks and contracts (+€32,082) and Tax, wage and social debts (+€13,443)
- Debts after one year -€19,909
down €19,909 (-52.7%), from €37,812 to €17,903
- Tax, wage and social debts +€13,443
up €13,443 (+120.5%), from €11,151 to €24,594
of which Remuneration and social security: +€9,937
- Trade debts -€4,093
down €4,093 (-36.7%), from €11,142 to €7,049
- Profit (loss) carried forward -€3,818
down €3,818 (-59.4%), from -€6,431 to -€10,249
- Staff costs +€7,142
up €7,142 (+34.4%), from €20,778 to €27,920
- Gross operating margin +€2,946
up €2,946 (+10.1%), from €29,207 to €32,152
- Taxes -€785
down €785 (-66.4%), from €1,183 to €397
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.
Cash bridge derived
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 | €61,223 | €46,791 | -€14,433 | -23.6% |
| Formation expenses | 20 | €630 | €422 | -€208 | -33.0% |
| Fixed assets | 21/28 | €11,591 | €6,426 | -€5,165 | -44.6% |
| Tangible fixed assets | 22/27 | €11,591 | €6,426 | -€5,165 | -44.6% |
| Plant, machinery and equipment | 23 | €1,662 | €1,176 | -€486 | -29.3% |
| Furniture and vehicles | 24 | €9,929 | €5,251 | -€4,679 | -47.1% |
| Current assets | 29/58 | €49,002 | €39,942 | -€9,059 | -18.5% |
| Stocks and contracts in progress | 3 | €34,418 | €2,336 | -€32,082 | -93.2% |
| Stocks | 30/36 | €34,418 | €2,336 | -€32,082 | -93.2% |
| Amounts receivable within one year | 40/41 | €7,833 | €28,087 | +€20,254 | +258.6% |
| Trade receivables | 40 | €7,777 | €28,087 | +€20,311 | +261.2% |
| Other amounts receivable | 41 | €56 | - | -€56 | |
| Cash at bank and in hand | 54/58 | €5,826 | €8,471 | +€2,645 | +45.4% |
| Deferred charges and accrued income | 490/1 | €925 | €1,049 | +€123 | +13.3% |
| Total equity and liabilities | 10/49 | €61,223 | €46,791 | -€14,433 | -23.6% |
| Equity | 10/15 | -€1,431 | -€5,249 | -€3,818 | -266.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,431 | -€10,249 | -€3,818 | -59.4% |
| Amounts payable | 17/49 | €62,654 | €52,040 | -€10,615 | -16.9% |
| Amounts payable after more than one year | 17 | €37,812 | €17,903 | -€19,909 | -52.7% |
| Other amounts payable | 178/9 | €37,812 | €17,903 | -€19,909 | -52.7% |
| Amounts payable within one year | 42/48 | €24,821 | €34,137 | +€9,316 | +37.5% |
| Financial debts | 43 | €2,527 | €2,493 | -€34 | -1.3% |
| Credit institutions | 430/8 | €2,527 | €2,493 | -€34 | -1.3% |
| Trade debts | 44 | €11,142 | €7,049 | -€4,093 | -36.7% |
| Suppliers | 440/4 | €11,142 | €7,049 | -€4,093 | -36.7% |
| Taxes, remuneration and social security | 45 | €11,151 | €24,594 | +€13,443 | +120.5% |
| Taxes | 450/3 | €7,206 | €10,712 | +€3,506 | +48.7% |
| Remuneration and social security | 454/9 | €3,945 | €13,882 | +€9,937 | +251.9% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Remuneration, social security and pensions | 62 | €20,778 | €27,920 | +€7,142 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,373 | €5,373 | = | 0.0% |
| Other operating charges | 640/8 | €742 | €927 | +€185 | +24.9% |
| Non-recurring operating charges | 66A | €459 | €328 | -€132 | -28.7% |
| Gross operating margin | 9900 | €29,207 | €32,152 | +€2,946 | +10.1% |
| Operating profit (loss) | 9901 | €1,854 | -€2,396 | -€4,250 | |
| Financial income | 75/76B | €16 | €1 | -€15 | -93.9% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -93.9% |
| Financial charges | 65/66B | €1,073 | €1,026 | -€47 | -4.4% |
| Recurring financial charges | 65 | €1,073 | €1,026 | -€47 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €797 | -€3,421 | -€4,218 | |
| Income taxes | 67/77 | €1,183 | €397 | -€785 | -66.4% |
| Profit (loss) for the period | 9904 | -€385 | -€3,818 | -€3,433 | -891.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€385 | -€3,818 | -€3,433 | -891.6% |
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 11 October 2026 via checked.be.