COSMETILUX: 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.
COSMETILUX
Largest movements
- Tangible fixed assets -€4,366
down €4,366 (-4.3%), from €101,868 to €97,502
- Receivables within one year +€3,778
up €3,778 (+10.2%), from €37,127 to €40,905
of which Other amounts receivable: +€3,998
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,255
down €2,255 (-96.1%), from €2,345 to €90
- Other operating charges +€68
up €68 (+6.7%), from €1,015 to €1,083
- Financial income +€46
up €46 (+1.2%), from €3,952 to €3,998
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 | €208,585 | €207,792 | -€793 | -0.4% |
| Fixed assets | 21/28 | €101,868 | €97,502 | -€4,366 | -4.3% |
| Tangible fixed assets | 22/27 | €101,868 | €97,502 | -€4,366 | -4.3% |
| Land and buildings | 22 | €101,868 | €97,502 | -€4,366 | -4.3% |
| Current assets | 29/58 | €106,716 | €110,289 | +€3,573 | +3.3% |
| Stocks and contracts in progress | 3 | €2,709 | €2,377 | -€332 | -12.2% |
| Stocks | 30/36 | €2,709 | €2,377 | -€332 | -12.2% |
| Amounts receivable within one year | 40/41 | €37,127 | €40,905 | +€3,778 | +10.2% |
| Trade receivables | 40 | €220 | - | -€220 | |
| Other amounts receivable | 41 | €36,907 | €40,905 | +€3,998 | +10.8% |
| Cash at bank and in hand | 54/58 | €66,881 | €67,007 | +€126 | +0.2% |
| Total equity and liabilities | 10/49 | €208,585 | €207,792 | -€793 | -0.4% |
| Equity | 10/15 | €208,224 | €206,729 | -€1,495 | -0.7% |
| Contributions | 10/11 | €146,460 | €146,460 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,764 | €269 | -€1,495 | -84.8% |
| Amounts payable | 17/49 | €361 | €1,063 | +€702 | +195% |
| Amounts payable within one year | 42/48 | €361 | €1,063 | +€702 | +195% |
| Trade debts | 44 | €287 | €988 | +€702 | +245% |
| Suppliers | 440/4 | €287 | €988 | +€702 | +245% |
| Taxes, remuneration and social security | 45 | €74 | €75 | +€1 | +1.0% |
| Taxes | 450/3 | €74 | €75 | +€1 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,366 | €4,366 | = | 0.0% |
| Other operating charges | 640/8 | €1,015 | €1,083 | +€68 | +6.7% |
| Gross operating margin | 9900 | €2,345 | €90 | -€2,255 | -96.1% |
| Operating profit (loss) | 9901 | -€3,036 | -€5,359 | -€2,322 | -76.5% |
| Financial income | 75/76B | €3,952 | €3,998 | +€46 | +1.2% |
| Recurring financial income | 75 | €3,952 | €3,998 | +€46 | +1.2% |
| Financial charges | 65/66B | €68 | €60 | -€8 | -11.6% |
| Recurring financial charges | 65 | €68 | €60 | -€8 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €848 | -€1,420 | -€2,269 | |
| Income taxes | 67/77 | €74 | €75 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €774 | -€1,495 | -€2,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €774 | -€1,495 | -€2,269 |
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 24 October 2026 via checked.be.