BPV 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.
BPV Cosmetics
Largest movements
- Stocks and contracts -€12,662
down €12,662 (-5.8%), from €217,185 to €204,524
- Receivables within one year +€7,329
up €7,329 (+78.5%), from €9,332 to €16,661
of which Trade receivables: +€7,719
- Debts after one year -€43,269
down €43,269 (-27.9%), from €154,965 to €111,696
- Other debts +€35,360
up €35,360 (+34.2%), from €103,493 to €138,852
- Trade debts +€20,097
up €20,097 (+667%), from €3,015 to €23,112
- Profit (loss) carried forward -€16,756
down €16,756 (-18.4%), from -€90,952 to -€107,708
- Tax, wage and social debts -€2,903
down €2,903 (-49.4%), from €5,875 to €2,972
of which Remuneration and social security: -€4,486
- Gross operating margin +€46,316
up €46,316 (+90.1%), from -€51,386 to -€5,070
- Staff costs -€26,589
down €26,589 (-98.2%), from €27,083 to €494
- Financial charges -€4,378
down €4,378 (-35.9%), from €12,187 to €7,808
- Write-downs +€2,707
new in 2025: €2,707
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,033 | €222,194 | -€5,839 | -2.6% |
| Formation expenses | 20 | €190 | €145 | -€45 | -23.6% |
| Fixed assets | 21/28 | €813 | €620 | -€194 | -23.8% |
| Tangible fixed assets | 22/27 | €813 | €620 | -€194 | -23.8% |
| Furniture and vehicles | 24 | €813 | €620 | -€194 | -23.8% |
| Current assets | 29/58 | €227,030 | €221,429 | -€5,601 | -2.5% |
| Stocks and contracts in progress | 3 | €217,185 | €204,524 | -€12,662 | -5.8% |
| Stocks | 30/36 | €217,185 | €204,524 | -€12,662 | -5.8% |
| Amounts receivable within one year | 40/41 | €9,332 | €16,661 | +€7,329 | +78.5% |
| Trade receivables | 40 | €8,943 | €16,661 | +€7,719 | +86.3% |
| Other amounts receivable | 41 | €389 | €0 | -€389 | -100% |
| Cash at bank and in hand | 54/58 | €512 | €244 | -€268 | -52.4% |
| Total equity and liabilities | 10/49 | €228,033 | €222,194 | -€5,839 | -2.6% |
| Equity | 10/15 | -€80,952 | -€97,708 | -€16,756 | -20.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,952 | -€107,708 | -€16,756 | -18.4% |
| Amounts payable | 17/49 | €308,985 | €319,901 | +€10,917 | +3.5% |
| Amounts payable after more than one year | 17 | €154,965 | €111,696 | -€43,269 | -27.9% |
| Financial debts | 170/4 | €154,965 | €111,696 | -€43,269 | -27.9% |
| Amounts payable within one year | 42/48 | €154,020 | €208,205 | +€54,185 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €41,637 | €43,269 | +€1,632 | +3.9% |
| Trade debts | 44 | €3,015 | €23,112 | +€20,097 | +667% |
| Suppliers | 440/4 | €3,015 | €23,112 | +€20,097 | +667% |
| Taxes, remuneration and social security | 45 | €5,875 | €2,972 | -€2,903 | -49.4% |
| Taxes | 450/3 | €1,389 | €2,972 | +€1,583 | +114% |
| Remuneration and social security | 454/9 | €4,486 | €0 | -€4,486 | -100% |
| Other amounts payable | 47/48 | €103,493 | €138,852 | +€35,360 | +34.2% |
| Remuneration, social security and pensions | 62 | €27,083 | €494 | -€26,589 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €238 | +€50 | +26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,707 | +€2,707 | |
| Other operating charges | 640/8 | €156 | €439 | +€283 | +182% |
| Gross operating margin | 9900 | -€51,386 | -€5,070 | +€46,316 | +90.1% |
| Operating profit (loss) | 9901 | -€78,812 | -€8,947 | +€69,865 | +88.6% |
| Financial income | 75/76B | €47 | €0 | -€47 | -100% |
| Recurring financial income | 75 | €47 | €0 | -€47 | -100% |
| Financial charges | 65/66B | €12,187 | €7,808 | -€4,378 | -35.9% |
| Recurring financial charges | 65 | €12,187 | €7,808 | -€4,378 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€90,952 | -€16,756 | +€74,197 | +81.6% |
| Profit (loss) for the period | 9904 | -€90,952 | -€16,756 | +€74,197 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,952 | -€16,756 | +€74,197 | +81.6% |
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 15 October 2026 via checked.be.