COTY BELGIUM: 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.
What changed
COTY BELGIUM
NACE 46.450, Wholesale of perfume and cosmetics
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €969,612+€160,379
Equity
€11.8m
2024 · €10.7m+€1.1m
Cash
-
not filed
Balance sheet total
€20.1m
2024 · €23.3m-€3.3m
Largest movements
Assets
- Receivables within one year -€3.0m
down €3.0m (-13.2%), from €22.5m to €19.5m
of which Other amounts receivable: -€3.3m
- Tangible fixed assets -€309,971
down €309,971 (-35.6%), from €870,993 to €561,022
of which Furniture and vehicles: -€310,727
Equity and liabilities
- Trade debts -€1.9m
down €1.9m (-34.2%), from €5.7m to €3.8m
- Other debts -€1.2m
down €1.2m (-37.8%), from €3.3m to €2.0m
- Profit (loss) carried forward +€1.1m
up €1.1m (+120%), from €943,887 to €2.1m
- Accrued charges and deferred income -€717,126
down €717,126 (-31.8%), from €2.3m to €1.5m
- Tax, wage and social debts -€519,700
down €519,700 (-36.9%), from €1.4m to €887,275
of which Taxes: -€452,096
Income statement
- Turnover -€3.1m
down €3.1m (-9.5%), from €32.0m to €28.9m
- Services and other goods -€1.3m
down €1.3m (-16.1%), from €8.1m to €6.8m
- Goods and materials -€807,314
down €807,314 (-3.8%), from €21.3m to €20.4m
- Provisions -€489,264
down €489,264 (-171%), from -€286,923 to -€776,188
- Depreciation -€348,586
down €348,586 (-32.2%), from €1.1m to €735,164
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.
Result 2024
€969,612
Turnover
-€3.1m
Other operating income
-€52,695
Goods and materials
+€807,314
Services and other goods
+€1.3m
Staff costs
+€102,069
Depreciation
+€348,586
Write-downs
+€38,324
Provisions
+€489,264
Other operating charges
+€5,139
Other operating items
+€19,818
Financial income
-€78,631
Financial charges
-€2,401
Taxes
+€227,405
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,342,390 | €20,057,282 | -€3.3m | -14.1% |
| Fixed assets | 21/28 | €870,993 | €561,022 | -€309,971 | -35.6% |
| Tangible fixed assets | 22/27 | €870,993 | €561,022 | -€309,971 | -35.6% |
| Furniture and vehicles | 24 | €848,835 | €538,109 | -€310,727 | -36.6% |
| Assets under construction and advance payments | 27 | €22,158 | €22,913 | +€755 | +3.4% |
| Current assets | 29/58 | €22,471,397 | €19,496,260 | -€3.0m | -13.2% |
| Amounts receivable after more than one year | 29 | €4,395 | €752 | -€3,642 | -82.9% |
| Other amounts receivable | 291 | €4,395 | €752 | -€3,642 | -82.9% |
| Amounts receivable within one year | 40/41 | €22,467,002 | €19,495,508 | -€3.0m | -13.2% |
| Trade receivables | 40 | €677,266 | €1,035,262 | +€357,996 | +52.9% |
| Other amounts receivable | 41 | €21,789,736 | €18,460,246 | -€3.3m | -15.3% |
| Total equity and liabilities | 10/49 | €23,342,390 | €20,057,282 | -€3.3m | -14.1% |
| Equity | 10/15 | €10,669,425 | €11,799,417 | +€1.1m | +10.6% |
| Contributions | 10/11 | €5,500,000 | €5,500,000 | = | 0.0% |
| Capital | 10 | €5,500,000 | €5,500,000 | = | 0.0% |
| Issued capital | 100 | €5,500,000 | €5,500,000 | = | 0.0% |
| Reserves | 13 | €4,225,539 | €4,225,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,155,821 | €4,155,821 | = | 0.0% |
| Legal reserve | 130 | €4,155,821 | €4,155,821 | = | 0.0% |
| Distributable reserves | 133 | €69,718 | €69,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €943,887 | €2,073,878 | +€1.1m | +120% |
| Provisions and deferred taxes | 16 | €57,633 | €57,633 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €57,633 | €57,633 | = | 0.0% |
| Other liabilities and charges | 164/5 | €57,633 | €57,633 | = | 0.0% |
| Amounts payable | 17/49 | €12,615,332 | €8,200,233 | -€4.4m | -35.0% |
| Amounts payable within one year | 42/48 | €10,363,388 | €6,665,414 | -€3.7m | -35.7% |
| Trade debts | 44 | €5,696,195 | €3,750,083 | -€1.9m | -34.2% |
| Suppliers | 440/4 | €5,696,195 | €3,750,083 | -€1.9m | -34.2% |
| Taxes, remuneration and social security | 45 | €1,406,974 | €887,275 | -€519,700 | -36.9% |
| Taxes | 450/3 | €1,195,931 | €743,835 | -€452,096 | -37.8% |
| Remuneration and social security | 454/9 | €211,043 | €143,440 | -€67,604 | -32.0% |
| Other amounts payable | 47/48 | €3,260,219 | €2,028,057 | -€1.2m | -37.8% |
| Accrued charges and deferred income | 492/3 | €2,251,944 | €1,534,818 | -€717,126 | -31.8% |
| Operating income | 70/76A | €32,372,465 | €29,269,500 | -€3.1m | -9.6% |
| Turnover | 70 | €31,983,118 | €28,932,848 | -€3.1m | -9.5% |
| Other operating income | 74 | €389,347 | €336,652 | -€52,695 | -13.5% |
| Operating charges | 60/66A | €31,589,490 | €28,472,518 | -€3.1m | -9.9% |
| Goods for resale, raw materials and consumables | 60 | €21,255,158 | €20,447,844 | -€807,314 | -3.8% |
| Purchases | 600/8 | €21,255,158 | €20,447,844 | -€807,314 | -3.8% |
| Services and other goods | 61 | €8,120,722 | €6,814,265 | -€1.3m | -16.1% |
| Remuneration, social security and pensions | 62 | €1,347,715 | €1,245,647 | -€102,069 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083,750 | €735,164 | -€348,586 | -32.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,617 | -€1,707 | -€38,324 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€286,923 | -€776,188 | -€489,264 | -171% |
| Other operating charges | 640/8 | €6,386 | €1,248 | -€5,139 | -80.5% |
| Non-recurring operating charges | 66A | €26,064 | €6,245 | -€19,818 | -76.0% |
| Operating profit (loss) | 9901 | €782,975 | €796,982 | +€14,007 | +1.8% |
| Financial income | 75/76B | €1,020,291 | €941,660 | -€78,631 | -7.7% |
| Recurring financial income | 75 | €1,020,291 | €941,660 | -€78,631 | -7.7% |
| Income from current assets | 751 | €1,019,968 | €941,189 | -€78,779 | -7.7% |
| Other financial income | 752/9 | €323 | €471 | +€147 | +45.6% |
| Financial charges | 65/66B | €4,239 | €6,641 | +€2,401 | +56.6% |
| Recurring financial charges | 65 | €4,239 | €6,641 | +€2,401 | +56.6% |
| Debt charges | 650 | - | €3,063 | +€3,063 | |
| Other financial charges | 652/9 | €4,239 | €3,578 | -€662 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €1,799,027 | €1,732,001 | -€67,026 | -3.7% |
| Income taxes | 67/77 | €829,415 | €602,010 | -€227,405 | -27.4% |
| Taxes | 670/3 | €829,415 | €602,010 | -€227,405 | -27.4% |
| Profit (loss) for the period | 9904 | €969,612 | €1,129,991 | +€160,379 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €969,612 | €1,129,991 | +€160,379 | +16.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.