COSMEDIC: what changed
Two fiscal 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.
COSMEDIC
Largest movements
- Receivables within one year +€36,060
up €36,060 (+489.1%), from €7,373 to €43,432
of which Trade receivables: +€36,325
- Tangible fixed assets -€13,761
down €13,761 (-14.4%), from €95,846 to €82,085
of which Furniture and vehicles: -€13,103
- Cash +€13,367
up €13,367 (+9.4%), from €141,846 to €155,213
mainly Net result for the year (+€52,554) and Depreciation (+€14,297)
- Profit (loss) carried forward +€96,301
no longer reported in 2025 (was -€96,301)
- Reserves -€57,747
down €57,747 (-19.1%), from €302,155 to €244,409
- Debts after one year -€13,816
down €13,816 (-29.2%), from €47,263 to €33,447
- Trade debts +€12,880
up €12,880 (+711.2%), from €1,811 to €14,691
- Tax, wage and social debts -€4,358
down €4,358 (-67.7%), from €6,435 to €2,078
of which Remuneration and social security: -€2,729
- Gross operating margin +€151,040
up €151,040, from -€80,271 to €70,770
- Depreciation +€2,456
up €2,456 (+20.7%), from €11,841 to €14,297
- Financial income +€2,118
up €2,118 (+192.2%), from €1,102 to €3,220
- Taxes +€1,665
up €1,665 (+199.8%), from €833 to €2,498
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 | €296,016 | €331,807 | +€35,791 | +12.1% |
| Fixed assets | 21/28 | €95,846 | €82,085 | -€13,761 | -14.4% |
| Tangible fixed assets | 22/27 | €95,846 | €82,085 | -€13,761 | -14.4% |
| Plant, machinery and equipment | 23 | €1,688 | €1,030 | -€658 | -39.0% |
| Furniture and vehicles | 24 | €94,158 | €81,055 | -€13,103 | -13.9% |
| Current assets | 29/58 | €200,170 | €249,722 | +€49,551 | +24.8% |
| Amounts receivable within one year | 40/41 | €7,373 | €43,432 | +€36,060 | +489.1% |
| Trade receivables | 40 | €6,482 | €42,807 | +€36,325 | +560.4% |
| Other amounts receivable | 41 | €891 | €625 | -€266 | -29.8% |
| Current investments | 50/53 | €48,781 | €48,781 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €141,846 | €155,213 | +€13,367 | +9.4% |
| Deferred charges and accrued income | 490/1 | €2,171 | €2,296 | +€125 | +5.7% |
| Total equity and liabilities | 10/49 | €296,016 | €331,807 | +€35,791 | +12.1% |
| Equity | 10/15 | €212,054 | €250,609 | +€38,554 | +18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €302,155 | €244,409 | -€57,747 | -19.1% |
| Distributable reserves | 133 | €302,155 | €244,409 | -€57,747 | -19.1% |
| Profit (loss) carried forward | 14 | -€96,301 | - | +€96,301 | |
| Amounts payable | 17/49 | €83,962 | €81,198 | -€2,763 | -3.3% |
| Amounts payable after more than one year | 17 | €47,263 | €33,447 | -€13,816 | -29.2% |
| Financial debts | 170/4 | €47,263 | €33,447 | -€13,816 | -29.2% |
| Amounts payable within one year | 42/48 | €36,699 | €47,751 | +€11,053 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €13,210 | €13,816 | +€606 | +4.6% |
| Trade debts | 44 | €1,811 | €14,691 | +€12,880 | +711.2% |
| Suppliers | 440/4 | €1,811 | €14,691 | +€12,880 | +711.2% |
| Taxes, remuneration and social security | 45 | €6,435 | €2,078 | -€4,358 | -67.7% |
| Taxes | 450/3 | €3,706 | €2,078 | -€1,628 | -43.9% |
| Remuneration and social security | 454/9 | €2,729 | - | -€2,729 | |
| Other amounts payable | 47/48 | €15,242 | €17,167 | +€1,925 | +12.6% |
| Non-recurring operating income | 76A | €31,222 | - | -€31,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,841 | €14,297 | +€2,456 | +20.7% |
| Other operating charges | 640/8 | €944 | €1,130 | +€185 | +19.6% |
| Gross operating margin | 9900 | -€80,271 | €70,770 | +€151,040 | |
| Operating profit (loss) | 9901 | -€93,056 | €55,343 | +€148,399 | |
| Financial income | 75/76B | €1,102 | €3,220 | +€2,118 | +192.2% |
| Recurring financial income | 75 | €1,102 | €3,220 | +€2,118 | +192.2% |
| Financial charges | 65/66B | €3,513 | €3,511 | -€2 | -0.1% |
| Recurring financial charges | 65 | €3,513 | €3,511 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€95,468 | €55,052 | +€150,520 | |
| Income taxes | 67/77 | €833 | €2,498 | +€1,665 | +199.8% |
| Profit (loss) for the period | 9904 | -€96,301 | €52,554 | +€148,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€96,301 | €52,554 | +€148,855 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.