CLEOPATRA BIO 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.
CLEOPATRA BIO COSMETICS
Largest movements
- Receivables within one year -€19,722
down €19,722 (-76.8%), from €25,663 to €5,942
of which Trade receivables: -€21,703
- Tangible fixed assets +€17,572
up €17,572 (+94.6%), from €18,577 to €36,150
- Cash -€1,056
no longer reported in 2024 (was €1,056)
mainly Net result for the year (-€33,171) and Investment in fixed assets (net) (-€25,909)
- Other debts +€34,426
up €34,426 (+93.0%), from €37,022 to €71,448
- Profit (loss) carried forward -€33,171
down €33,171 (-94.1%), from -€35,246 to -€68,418
- Debts after one year -€8,726
down €8,726 (-25.3%), from €34,459 to €25,734
- Trade debts +€3,100
new in 2024: €3,100
- Current portion of long-term debt +€1,741
up €1,741 (+20.7%), from €8,390 to €10,131
- Gross operating margin +€6,011
up €6,011 (+20.9%), from -€28,764 to -€22,753
- Depreciation +€2,796
up €2,796 (+50.5%), from €5,541 to €8,337
- Financial charges +€1,140
up €1,140 (+121%), from €942 to €2,082
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.
Derived cash bridge
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 | €63,297 | €60,091 | -€3,205 | -5.1% |
| Fixed assets | 21/28 | €36,577 | €54,150 | +€17,572 | +48.0% |
| Tangible fixed assets | 22/27 | €18,577 | €36,150 | +€17,572 | +94.6% |
| Other tangible fixed assets | 26 | €18,577 | €36,150 | +€17,572 | +94.6% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €26,719 | €5,942 | -€20,778 | -77.8% |
| Amounts receivable within one year | 40/41 | €25,663 | €5,942 | -€19,722 | -76.8% |
| Trade receivables | 40 | €21,703 | - | -€21,703 | |
| Other amounts receivable | 41 | €3,960 | €5,942 | +€1,982 | +50.0% |
| Cash at bank and in hand | 54/58 | €1,056 | - | -€1,056 | |
| Total equity and liabilities | 10/49 | €63,297 | €60,091 | -€3,205 | -5.1% |
| Equity | 10/15 | -€17,246 | -€50,418 | -€33,171 | -192% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,246 | -€68,418 | -€33,171 | -94.1% |
| Amounts payable | 17/49 | €80,543 | €110,509 | +€29,966 | +37.2% |
| Amounts payable after more than one year | 17 | €34,459 | €25,734 | -€8,726 | -25.3% |
| Financial debts | 170/4 | €34,459 | €25,734 | -€8,726 | -25.3% |
| Amounts payable within one year | 42/48 | €45,412 | €84,775 | +€39,363 | +86.7% |
| Current portion of amounts payable after more than one year | 42 | €8,390 | €10,131 | +€1,741 | +20.7% |
| Financial debts | 43 | - | €97 | +€97 | |
| Credit institutions | 430/8 | - | €97 | +€97 | |
| Trade debts | 44 | - | €3,100 | +€3,100 | |
| Suppliers | 440/4 | - | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €37,022 | €71,448 | +€34,426 | +93.0% |
| Accrued charges and deferred income | 492/3 | €672 | - | -€672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,541 | €8,337 | +€2,796 | +50.5% |
| Gross operating margin | 9900 | -€28,764 | -€22,753 | +€6,011 | +20.9% |
| Operating profit (loss) | 9901 | -€34,305 | -€31,090 | +€3,215 | +9.4% |
| Financial charges | 65/66B | €942 | €2,082 | +€1,140 | +121% |
| Recurring financial charges | 65 | €942 | €2,082 | +€1,140 | +121% |
| Profit (loss) for the period before taxes | 9903 | -€35,246 | -€33,171 | +€2,075 | +5.9% |
| Profit (loss) for the period | 9904 | -€35,246 | -€33,171 | +€2,075 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,246 | -€33,171 | +€2,075 | +5.9% |
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 29 October 2026 via checked.be.