C.R.E.C. COSMETIC: what changed
C.R.E.C. COSMETIC
Largest movements
- Receivables within one year +€5,678
up €5,678 (+37.1%), from €15,288 to €20,966
of which Trade receivables: +€5,011
- Cash +€3,145
up €3,145 (+5.0%), from €62,764 to €65,909
mainly Tax, wage and social debts (+€7,946) and Other debts (+€7,110)
- Tax, wage and social debts +€7,946
up €7,946 (+72.9%), from €10,900 to €18,846
of which Remuneration and social security: +€7,175
- Other debts +€7,110
up €7,110 (+34.6%), from €20,567 to €27,678
- Trade debts -€5,582
down €5,582 (-82.6%), from €6,760 to €1,178
- Profit (loss) carried forward -€1,042
down €1,042 (-6.8%), from €15,235 to €14,193
- Staff costs +€10,427
up €10,427 (+14.9%), from €70,069 to €80,495
- Gross operating margin +€3,534
up €3,534 (+4.4%), from €80,450 to €83,984
- Financial charges +€2,372
up €2,372, from -€927 to €1,445
- Taxes -€2,154
down €2,154 (-50.4%), from €4,275 to €2,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,041 | €90,474 | +€8,433 | +10.3% |
| Fixed assets | 21/28 | €430 | €278 | -€153 | -35.5% |
| Tangible fixed assets | 22/27 | €305 | €153 | -€153 | -50.0% |
| Plant, machinery and equipment | 23 | €305 | €153 | -€153 | -50.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €81,611 | €90,196 | +€8,585 | +10.5% |
| Amounts receivable within one year | 40/41 | €15,288 | €20,966 | +€5,678 | +37.1% |
| Trade receivables | 40 | €8,247 | €13,257 | +€5,011 | +60.8% |
| Other amounts receivable | 41 | €7,041 | €7,708 | +€667 | +9.5% |
| Cash at bank and in hand | 54/58 | €62,764 | €65,909 | +€3,145 | +5.0% |
| Deferred charges and accrued income | 490/1 | €3,559 | €3,322 | -€238 | -6.7% |
| Total equity and liabilities | 10/49 | €82,041 | €90,474 | +€8,433 | +10.3% |
| Equity | 10/15 | €43,814 | €42,772 | -€1,042 | -2.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €22,579 | €22,579 | = | 0.0% |
| Distributable reserves | 133 | €22,579 | €22,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,235 | €14,193 | -€1,042 | -6.8% |
| Amounts payable | 17/49 | €38,227 | €47,702 | +€9,475 | +24.8% |
| Amounts payable within one year | 42/48 | €38,227 | €47,702 | +€9,475 | +24.8% |
| Trade debts | 44 | €6,760 | €1,178 | -€5,582 | -82.6% |
| Suppliers | 440/4 | €6,760 | €1,178 | -€5,582 | -82.6% |
| Taxes, remuneration and social security | 45 | €10,900 | €18,846 | +€7,946 | +72.9% |
| Taxes | 450/3 | - | €771 | +€771 | |
| Remuneration and social security | 454/9 | €10,900 | €18,075 | +€7,175 | +65.8% |
| Other amounts payable | 47/48 | €20,567 | €27,678 | +€7,110 | +34.6% |
| Non-recurring operating income | 76A | - | €155 | +€155 | |
| Remuneration, social security and pensions | 62 | €70,069 | €80,495 | +€10,427 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €153 | -€398 | -72.3% |
| Other operating charges | 640/8 | €964 | €701 | -€263 | -27.3% |
| Non-recurring operating charges | 66A | €678 | €112 | -€566 | -83.5% |
| Gross operating margin | 9900 | €80,450 | €83,984 | +€3,534 | +4.4% |
| Operating profit (loss) | 9901 | €8,190 | €2,524 | -€5,666 | -69.2% |
| Financial income | 75/76B | €72 | €0 | -€72 | -99.9% |
| Recurring financial income | 75 | €72 | €0 | -€72 | -99.9% |
| Financial charges | 65/66B | -€927 | €1,445 | +€2,372 | |
| Recurring financial charges | 65 | -€927 | €1,445 | +€2,372 | |
| Profit (loss) for the period before taxes | 9903 | €9,188 | €1,079 | -€8,109 | -88.3% |
| Income taxes | 67/77 | €4,275 | €2,121 | -€2,154 | -50.4% |
| Profit (loss) for the period | 9904 | €4,913 | -€1,042 | -€5,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,913 | -€1,042 | -€5,955 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.