COS 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.
COS COSMETICS
Largest movements
- Cash +€10,349
up €10,349 (+46.4%), from €22,312 to €32,662
mainly Other debts (+€31,352) and Depreciation (+€7,103)
- Tangible fixed assets -€1,738
down €1,738 (-10.3%), from €16,830 to €15,092
of which Furniture and vehicles: -€5,798
- Stocks and contracts -€1,262
down €1,262 (-15.5%), from €8,143 to €6,882
- Receivables within one year -€877
no longer reported in 2025 (was €877)
of which Other amounts receivable: -€864
- Other debts +€31,352
up €31,352 (+301%), from €10,421 to €41,773
- Reserves -€26,345
down €26,345 (-72.6%), from €36,283 to €9,938
- Tax, wage and social debts +€4,429
up €4,429 (+161%), from €2,749 to €7,178
of which Remuneration and social security: +€3,588
- Current portion of long-term debt -€2,873
no longer reported in 2025 (was €2,873)
- Trade debts -€1,168
down €1,168 (-55.5%), from €2,104 to €936
- Gross operating margin +€3,617
up €3,617 (+28.4%), from €12,758 to €16,374
- Financial income -€1,644
down €1,644 (-65.1%), from €2,527 to €883
- Taxes +€1,123
up €1,123 (+35.6%), from €3,154 to €4,277
- Depreciation +€287
up €287 (+4.2%), from €6,816 to €7,103
- Financial charges -€263
down €263 (-58.4%), from €450 to €187
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 | €63,163 | €69,635 | +€6,472 | +10.2% |
| Fixed assets | 21/28 | €16,830 | €15,092 | -€1,738 | -10.3% |
| Tangible fixed assets | 22/27 | €16,830 | €15,092 | -€1,738 | -10.3% |
| Land and buildings | 22 | €7,374 | €11,435 | +€4,061 | +55.1% |
| Furniture and vehicles | 24 | €9,456 | €3,657 | -€5,798 | -61.3% |
| Current assets | 29/58 | €46,333 | €54,543 | +€8,210 | +17.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,143 | €6,882 | -€1,262 | -15.5% |
| Stocks | 30/36 | €8,143 | €6,882 | -€1,262 | -15.5% |
| Amounts receivable within one year | 40/41 | €877 | - | -€877 | |
| Trade receivables | 40 | €14 | - | -€14 | |
| Other amounts receivable | 41 | €864 | - | -€864 | |
| Cash at bank and in hand | 54/58 | €22,312 | €32,662 | +€10,349 | +46.4% |
| Total equity and liabilities | 10/49 | €63,163 | €69,635 | +€6,472 | +10.2% |
| Equity | 10/15 | €42,483 | €16,138 | -€26,345 | -62.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,283 | €9,938 | -€26,345 | -72.6% |
| Distributable reserves | 133 | €36,283 | €9,938 | -€26,345 | -72.6% |
| Amounts payable | 17/49 | €20,680 | €53,498 | +€32,817 | +159% |
| Amounts payable within one year | 42/48 | €19,500 | €51,233 | +€31,732 | +163% |
| Current portion of amounts payable after more than one year | 42 | €2,873 | - | -€2,873 | |
| Financial debts | 43 | €1,353 | €1,346 | -€7 | -0.5% |
| Credit institutions | 430/8 | €1,353 | €1,346 | -€7 | -0.5% |
| Trade debts | 44 | €2,104 | €936 | -€1,168 | -55.5% |
| Suppliers | 440/4 | €2,104 | €936 | -€1,168 | -55.5% |
| Taxes, remuneration and social security | 45 | €2,749 | €7,178 | +€4,429 | +161% |
| Taxes | 450/3 | €2,749 | €3,589 | +€840 | +30.6% |
| Remuneration and social security | 454/9 | - | €3,588 | +€3,588 | |
| Other amounts payable | 47/48 | €10,421 | €41,773 | +€31,352 | +301% |
| Accrued charges and deferred income | 492/3 | €1,180 | €2,265 | +€1,085 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,816 | €7,103 | +€287 | +4.2% |
| Other operating charges | 640/8 | €1,307 | €1,306 | -€1 | -0.1% |
| Gross operating margin | 9900 | €12,758 | €16,374 | +€3,617 | +28.4% |
| Operating profit (loss) | 9901 | €4,635 | €7,965 | +€3,331 | +71.9% |
| Financial income | 75/76B | €2,527 | €883 | -€1,644 | -65.1% |
| Recurring financial income | 75 | €2,527 | €883 | -€1,644 | -65.1% |
| Financial charges | 65/66B | €450 | €187 | -€263 | -58.4% |
| Recurring financial charges | 65 | €450 | €187 | -€263 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €6,711 | €8,661 | +€1,949 | +29.0% |
| Income taxes | 67/77 | €3,154 | €4,277 | +€1,123 | +35.6% |
| Profit (loss) for the period | 9904 | €3,557 | €4,384 | +€827 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,557 | €4,384 | +€827 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.