CLEOPATRA COSMETIC: 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 COSMETIC
Largest movements
- Cash +€12,460
up €12,460 (+64.1%), from €19,437 to €31,897
mainly Net result for the year (+€24,905) and Other debts (+€12,350)
- Stocks and contracts -€6,852
down €6,852 (-15.7%), from €43,675 to €36,823
- Tangible fixed assets +€3,193
up €3,193 (+7.4%), from €43,162 to €46,355
of which Plant, machinery and equipment: +€9,764
- Tax, wage and social debts -€15,042
down €15,042 (-58.5%), from €25,730 to €10,688
of which Remuneration and social security: -€19,815
- Other debts +€12,350
up €12,350 (+68.6%), from €18,002 to €30,352
- Profit (loss) carried forward +€11,736
up €11,736, from -€11,736 to €0
- Debts after one year -€3,686
down €3,686 (-18.8%), from €19,645 to €15,959
- Trade debts +€1,818
up €1,818, from €0 to €1,818
- Staff costs -€25,042
down €25,042 (-54.6%), from €45,894 to €20,853
- Gross operating margin +€12,920
up €12,920 (+29.0%), from €44,610 to €57,530
- Taxes +€3,453
up €3,453, from €0 to €3,453
- Financial income -€1,487
down €1,487 (-49.1%), from €3,026 to €1,539
- Other operating charges +€741
up €741 (+174%), from €425 to €1,166
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 | €117,902 | €125,300 | +€7,398 | +6.3% |
| Fixed assets | 21/28 | €45,367 | €48,560 | +€3,193 | +7.0% |
| Tangible fixed assets | 22/27 | €43,162 | €46,355 | +€3,193 | +7.4% |
| Plant, machinery and equipment | 23 | - | €9,764 | +€9,764 | |
| Furniture and vehicles | 24 | €160 | €0 | -€160 | -100% |
| Other tangible fixed assets | 26 | €43,001 | €36,591 | -€6,411 | -14.9% |
| Financial fixed assets | 28 | €2,206 | €2,206 | = | 0.0% |
| Current assets | 29/58 | €72,534 | €76,740 | +€4,205 | +5.8% |
| Stocks and contracts in progress | 3 | €43,675 | €36,823 | -€6,852 | -15.7% |
| Stocks | 30/36 | €43,675 | €36,823 | -€6,852 | -15.7% |
| Amounts receivable within one year | 40/41 | €5,137 | €4,663 | -€474 | -9.2% |
| Trade receivables | 40 | €1,637 | €4,663 | +€3,026 | +185% |
| Other amounts receivable | 41 | €3,500 | €0 | -€3,500 | -100% |
| Cash at bank and in hand | 54/58 | €19,437 | €31,897 | +€12,460 | +64.1% |
| Deferred charges and accrued income | 490/1 | €4,285 | €3,357 | -€929 | -21.7% |
| Total equity and liabilities | 10/49 | €117,902 | €125,300 | +€7,398 | +6.3% |
| Equity | 10/15 | €50,893 | €62,798 | +€11,905 | +23.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,629 | €60,798 | +€168 | +0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €60,629 | €60,798 | +€168 | +0.3% |
| Profit (loss) carried forward | 14 | -€11,736 | €0 | +€11,736 | |
| Amounts payable | 17/49 | €67,008 | €62,502 | -€4,506 | -6.7% |
| Amounts payable after more than one year | 17 | €19,645 | €15,959 | -€3,686 | -18.8% |
| Financial debts | 170/4 | €19,645 | €15,959 | -€3,686 | -18.8% |
| Amounts payable within one year | 42/48 | €47,364 | €46,544 | -€820 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €3,632 | €3,686 | +€54 | +1.5% |
| Trade debts | 44 | €0 | €1,818 | +€1,818 | |
| Suppliers | 440/4 | €0 | €1,818 | +€1,818 | |
| Taxes, remuneration and social security | 45 | €25,730 | €10,688 | -€15,042 | -58.5% |
| Taxes | 450/3 | €1,035 | €5,808 | +€4,773 | +461% |
| Remuneration and social security | 454/9 | €24,695 | €4,880 | -€19,815 | -80.2% |
| Other amounts payable | 47/48 | €18,002 | €30,352 | +€12,350 | +68.6% |
| Non-recurring operating income | 76A | - | €269 | +€269 | |
| Remuneration, social security and pensions | 62 | €45,894 | €20,853 | -€25,042 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,865 | €7,076 | +€211 | +3.1% |
| Other operating charges | 640/8 | €425 | €1,166 | +€741 | +174% |
| Gross operating margin | 9900 | €44,610 | €57,530 | +€12,920 | +29.0% |
| Operating profit (loss) | 9901 | -€8,575 | €28,435 | +€37,010 | |
| Financial income | 75/76B | €3,026 | €1,539 | -€1,487 | -49.1% |
| Recurring financial income | 75 | €3,026 | €1,539 | -€1,487 | -49.1% |
| Financial charges | 65/66B | €1,297 | €1,617 | +€321 | +24.7% |
| Recurring financial charges | 65 | €1,297 | €1,617 | +€321 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,846 | €28,357 | +€35,203 | |
| Income taxes | 67/77 | €0 | €3,453 | +€3,453 | |
| Profit (loss) for the period | 9904 | -€6,846 | €24,905 | +€31,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,846 | €24,905 | +€31,750 |
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 20 October 2026 via checked.be.