Cosmetic Workshop: 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.
Cosmetic Workshop
Largest movements
- Stocks and contracts -€31,999
down €31,999 (-100.0%), from €31,999 to €0
- Receivables within one year +€8,721
up €8,721 (+2326.1%), from €375 to €9,096
of which Trade receivables: +€8,750
- Financial fixed assets +€1,000
new in 2025: €1,000
- Profit (loss) carried forward -€35,798
down €35,798 (-173.9%), from -€20,582 to -€56,381
- Other debts +€15,008
up €15,008 (+41.6%), from €36,090 to €51,098
- Trade debts -€1,875
down €1,875 (-100.0%), from €1,875 to €0
- Accrued charges and deferred income +€400
new in 2025: €400
- Write-downs +€31,999
new in 2025: €31,999
- Gross operating margin -€136
down €136 (-4.4%), from -€3,098 to -€3,235
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 | €32,383 | €10,118 | -€22,266 | -68.8% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €32,383 | €9,118 | -€23,266 | -71.8% |
| Stocks and contracts in progress | 3 | €31,999 | €0 | -€31,999 | -100.0% |
| Stocks | 30/36 | €31,999 | €0 | -€31,999 | -100.0% |
| Amounts receivable within one year | 40/41 | €375 | €9,096 | +€8,721 | +2326.1% |
| Trade receivables | 40 | €0 | €8,750 | +€8,750 | |
| Other amounts receivable | 41 | €375 | €346 | -€29 | -7.7% |
| Cash at bank and in hand | 54/58 | €9 | €22 | +€12 | +137.3% |
| Total equity and liabilities | 10/49 | €32,383 | €10,118 | -€22,266 | -68.8% |
| Equity | 10/15 | -€5,582 | -€41,381 | -€35,798 | -641.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,582 | -€56,381 | -€35,798 | -173.9% |
| Amounts payable | 17/49 | €37,965 | €51,498 | +€13,533 | +35.6% |
| Amounts payable within one year | 42/48 | €37,965 | €51,098 | +€13,133 | +34.6% |
| Trade debts | 44 | €1,875 | €0 | -€1,875 | -100.0% |
| Suppliers | 440/4 | €1,875 | €0 | -€1,875 | -100.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,090 | €51,098 | +€15,008 | +41.6% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,999 | +€31,999 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€3,098 | -€3,235 | -€136 | -4.4% |
| Operating profit (loss) | 9901 | -€3,550 | -€35,699 | -€32,150 | -905.7% |
| Financial charges | 65/66B | €94 | €99 | +€6 | +5.9% |
| Recurring financial charges | 65 | €94 | €99 | +€6 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,643 | -€35,798 | -€32,155 | -882.6% |
| Profit (loss) for the period | 9904 | -€3,643 | -€35,798 | -€32,155 | -882.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,643 | -€35,798 | -€32,155 | -882.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.