CSS COSMETICS: 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.
CSS COSMETICS
Largest movements
- Cash +€211,920
up €211,920 (+86.2%), from €245,988 to €457,907
mainly Other debts (+€210,280) and Net result for the year (+€154,376)
- Receivables within one year -€59,719
down €59,719 (-30.4%), from €196,707 to €136,988
of which Other amounts receivable: -€61,378
- Tangible fixed assets -€23,388
down €23,388 (-3.6%), from €649,710 to €626,322
of which Land and buildings: -€17,226
- Other debts +€210,280
up €210,280 (+11624.2%), from €1,809 to €212,089
- Reserves -€55,624
down €55,624 (-4.0%), from €1.4m to €1.3m
- Staff costs +€23,037
up €23,037 (+181.4%), from €12,699 to €35,736
- Depreciation +€19,985
up €19,985 (+54.0%), from €36,989 to €56,973
- Taxes -€7,499
down €7,499 (-10.4%), from €72,367 to €64,868
- Gross operating margin -€6,264
down €6,264 (-1.9%), from €329,810 to €323,546
- Financial charges +€4,574
up €4,574 (+41.2%), from €11,111 to €15,685
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 | €1,913,911 | €2,046,466 | +€132,555 | +6.9% |
| Fixed assets | 21/28 | €651,010 | €627,622 | -€23,388 | -3.6% |
| Tangible fixed assets | 22/27 | €649,710 | €626,322 | -€23,388 | -3.6% |
| Land and buildings | 22 | €607,203 | €589,977 | -€17,226 | -2.8% |
| Plant, machinery and equipment | 23 | €41,905 | €34,868 | -€7,036 | -16.8% |
| Furniture and vehicles | 24 | €602 | €1,477 | +€874 | +145.1% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €1,262,901 | €1,418,844 | +€155,943 | +12.3% |
| Stocks and contracts in progress | 3 | €232,600 | €236,405 | +€3,805 | +1.6% |
| Stocks | 30/36 | €232,600 | €236,405 | +€3,805 | +1.6% |
| Amounts receivable within one year | 40/41 | €196,707 | €136,988 | -€59,719 | -30.4% |
| Trade receivables | 40 | €123,962 | €125,621 | +€1,659 | +1.3% |
| Other amounts receivable | 41 | €72,744 | €11,367 | -€61,378 | -84.4% |
| Current investments | 50/53 | €586,731 | €586,658 | -€73 | 0.0% |
| Cash at bank and in hand | 54/58 | €245,988 | €457,907 | +€211,920 | +86.2% |
| Deferred charges and accrued income | 490/1 | €875 | €885 | +€10 | +1.2% |
| Total equity and liabilities | 10/49 | €1,913,911 | €2,046,466 | +€132,555 | +6.9% |
| Equity | 10/15 | €1,526,484 | €1,470,860 | -€55,624 | -3.6% |
| Contributions | 10/11 | €121,002 | €121,002 | = | 0.0% |
| Reserves | 13 | €1,405,482 | €1,349,858 | -€55,624 | -4.0% |
| Distributable reserves | 133 | €1,405,482 | €1,349,858 | -€55,624 | -4.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €387,427 | €575,606 | +€188,180 | +48.6% |
| Amounts payable after more than one year | 17 | €337,735 | €317,357 | -€20,378 | -6.0% |
| Financial debts | 170/4 | €337,735 | €317,357 | -€20,378 | -6.0% |
| Amounts payable within one year | 42/48 | €44,993 | €252,381 | +€207,388 | +460.9% |
| Current portion of amounts payable after more than one year | 42 | €19,625 | €20,378 | +€753 | +3.8% |
| Trade debts | 44 | €20,076 | €6,982 | -€13,094 | -65.2% |
| Suppliers | 440/4 | €20,076 | €6,982 | -€13,094 | -65.2% |
| Taxes, remuneration and social security | 45 | €3,483 | €12,932 | +€9,448 | +271.3% |
| Taxes | 450/3 | €3,483 | €12,932 | +€9,448 | +271.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,809 | €212,089 | +€210,280 | +11624.2% |
| Accrued charges and deferred income | 492/3 | €4,699 | €5,868 | +€1,169 | +24.9% |
| Remuneration, social security and pensions | 62 | €12,699 | €35,736 | +€23,037 | +181.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,989 | €56,973 | +€19,985 | +54.0% |
| Other operating charges | 640/8 | €3,033 | €2,137 | -€896 | -29.5% |
| Gross operating margin | 9900 | €329,810 | €323,546 | -€6,264 | -1.9% |
| Operating profit (loss) | 9901 | €277,089 | €228,699 | -€48,390 | -17.5% |
| Financial income | 75/76B | €6,356 | €6,230 | -€126 | -2.0% |
| Recurring financial income | 75 | €6,356 | €6,230 | -€126 | -2.0% |
| Financial charges | 65/66B | €11,111 | €15,685 | +€4,574 | +41.2% |
| Recurring financial charges | 65 | €11,111 | €15,685 | +€4,574 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €272,334 | €219,244 | -€53,090 | -19.5% |
| Income taxes | 67/77 | €72,367 | €64,868 | -€7,499 | -10.4% |
| Profit (loss) for the period | 9904 | €199,966 | €154,376 | -€45,590 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €199,966 | €154,376 | -€45,590 | -22.8% |
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 5 October 2026 via checked.be.