BS 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.
BS COSMETICS
Largest movements
- Receivables within one year +€911
up €911 (+104.3%), from €873 to €1,785
- Cash +€453
up €453 (+453.9%), from €100 to €553
mainly Other debts (+€21,592) and Trade debts (+€3,202)
- Profit (loss) carried forward -€23,429
down €23,429 (-63.6%), from -€36,835 to -€60,264
- Other debts +€21,592
up €21,592 (+61.1%), from €35,329 to €56,921
- Trade debts +€3,202
up €3,202 (+669.0%), from €479 to €3,680
- Gross operating margin -€3,627
down €3,627 (-18.8%), from -€19,262 to -€22,888
- Turnover -€1,950
down €1,950 (-42.7%), from €4,572 to €2,622
- Purchases and services +€1,714
up €1,714 (+7.2%), from €23,834 to €25,548
- Other operating charges +€387
new in 2025: €387
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 | €973 | €2,338 | +€1,365 | +140.2% |
| Current assets | 29/58 | €973 | €2,338 | +€1,365 | +140.2% |
| Amounts receivable within one year | 40/41 | €873 | €1,785 | +€911 | +104.3% |
| Other amounts receivable | 41 | €873 | €1,785 | +€911 | +104.3% |
| Cash at bank and in hand | 54/58 | €100 | €553 | +€453 | +453.9% |
| Total equity and liabilities | 10/49 | €973 | €2,338 | +€1,365 | +140.2% |
| Equity | 10/15 | -€34,835 | -€58,264 | -€23,429 | -67.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,835 | -€60,264 | -€23,429 | -63.6% |
| Amounts payable | 17/49 | €35,808 | €60,601 | +€24,794 | +69.2% |
| Amounts payable within one year | 42/48 | €35,808 | €60,601 | +€24,794 | +69.2% |
| Trade debts | 44 | €479 | €3,680 | +€3,202 | +669.0% |
| Suppliers | 440/4 | €479 | €3,680 | +€3,202 | +669.0% |
| Other amounts payable | 47/48 | €35,329 | €56,921 | +€21,592 | +61.1% |
| Turnover | 70 | €4,572 | €2,622 | -€1,950 | -42.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,834 | €25,548 | +€1,714 | +7.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€19,262 | -€22,888 | -€3,627 | -18.8% |
| Operating profit (loss) | 9901 | -€19,262 | -€23,276 | -€4,014 | -20.8% |
| Financial charges | 65/66B | €161 | €153 | -€7 | -4.5% |
| Recurring financial charges | 65 | €161 | €153 | -€7 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,422 | -€23,429 | -€4,007 | -20.6% |
| Profit (loss) for the period | 9904 | -€19,422 | -€23,429 | -€4,007 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,422 | -€23,429 | -€4,007 | -20.6% |
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.