Cosmedics VL: 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.
Cosmedics VL
Largest movements
- Receivables within one year +€42,588
up €42,588 (+292%), from €14,602 to €57,190
of which Trade receivables: +€43,132
- Cash -€2,412
down €2,412 (-82.2%), from €2,936 to €523
mainly Receivables within one year (-€42,588)
- Reserves +€26,354
up €26,354 (+588%), from €4,479 to €30,834
- Trade debts +€9,866
up €9,866 (+216%), from €4,572 to €14,438
- Tax, wage and social debts +€3,546
up €3,546 (+54.9%), from €6,455 to €10,001
of which Taxes: +€8,536
- Gross operating margin +€29,332
up €29,332 (+446%), from €6,579 to €35,911
- Taxes +€5,576
up €5,576 (+381%), from €1,465 to €7,041
- Financial charges +€1,616
up €1,616 (+1,144%), from €141 to €1,758
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 | €18,506 | €58,273 | +€39,767 | +215% |
| Fixed assets | 21/28 | €968 | €559 | -€409 | -42.2% |
| Tangible fixed assets | 22/27 | €968 | €559 | -€409 | -42.2% |
| Plant, machinery and equipment | 23 | €968 | €559 | -€409 | -42.2% |
| Current assets | 29/58 | €17,538 | €57,713 | +€40,176 | +229% |
| Amounts receivable within one year | 40/41 | €14,602 | €57,190 | +€42,588 | +292% |
| Trade receivables | 40 | €10,933 | €54,064 | +€43,132 | +395% |
| Other amounts receivable | 41 | €3,669 | €3,126 | -€544 | -14.8% |
| Cash at bank and in hand | 54/58 | €2,936 | €523 | -€2,412 | -82.2% |
| Total equity and liabilities | 10/49 | €18,506 | €58,273 | +€39,767 | +215% |
| Equity | 10/15 | €7,479 | €33,834 | +€26,354 | +352% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,479 | €30,834 | +€26,354 | +588% |
| Distributable reserves | 133 | €4,479 | €30,834 | +€26,354 | +588% |
| Amounts payable | 17/49 | €11,027 | €24,439 | +€13,412 | +122% |
| Amounts payable within one year | 42/48 | €11,027 | €24,439 | +€13,412 | +122% |
| Trade debts | 44 | €4,572 | €14,438 | +€9,866 | +216% |
| Suppliers | 440/4 | €4,572 | €14,438 | +€9,866 | +216% |
| Taxes, remuneration and social security | 45 | €6,455 | €10,001 | +€3,546 | +54.9% |
| Taxes | 450/3 | €1,465 | €10,001 | +€8,536 | +583% |
| Remuneration and social security | 454/9 | €4,990 | - | -€4,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €409 | +€150 | +58.0% |
| Other operating charges | 640/8 | €322 | €443 | +€121 | +37.5% |
| Gross operating margin | 9900 | €6,579 | €35,911 | +€29,332 | +446% |
| Operating profit (loss) | 9901 | €5,998 | €35,059 | +€29,061 | +484% |
| Financial income | 75/76B | €87 | €93 | +€6 | +6.7% |
| Recurring financial income | 75 | €87 | €93 | +€6 | +6.7% |
| Financial charges | 65/66B | €141 | €1,758 | +€1,616 | +1,144% |
| Recurring financial charges | 65 | €141 | €1,758 | +€1,616 | +1,144% |
| Profit (loss) for the period before taxes | 9903 | €5,944 | €33,395 | +€27,451 | +462% |
| Income taxes | 67/77 | €1,465 | €7,041 | +€5,576 | +381% |
| Profit (loss) for the period | 9904 | €4,479 | €26,354 | +€21,875 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €4,479 | €26,354 | +€21,875 | +488% |
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 26 October 2026 via checked.be.