D & G COSMETICS: 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.
D & G COSMETICS
Largest movements
- Receivables within one year +€10,057
up €10,057 (+24.3%), from €41,458 to €51,515
of which Trade receivables: +€9,052
- Cash -€2,271
down €2,271 (-8.3%), from €27,462 to €25,191
mainly Receivables within one year (-€10,057) and Deferred charges and accrued income (-€13)
- Trade debts +€3,998
up €3,998 (+62.8%), from €6,364 to €10,361
- Reserves +€2,451
up €2,451 (+4.7%), from €51,933 to €54,385
of which Distributable reserves: +€4,311
- Tax, wage and social debts +€1,350
up €1,350 (+29.9%), from €4,511 to €5,861
of which Remuneration and social security: +€1,279
- Gross operating margin -€2,355
down €2,355 (-7.5%), from €31,512 to €29,157
- Taxes -€1,154
down €1,154 (-58.5%), from €1,974 to €820
- Staff costs +€530
up €530 (+2.2%), from €24,545 to €25,074
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 | €69,008 | €76,807 | +€7,799 | +11.3% |
| Current assets | 29/58 | €69,008 | €76,807 | +€7,799 | +11.3% |
| Amounts receivable within one year | 40/41 | €41,458 | €51,515 | +€10,057 | +24.3% |
| Trade receivables | 40 | €11,198 | €20,250 | +€9,052 | +80.8% |
| Other amounts receivable | 41 | €30,259 | €31,265 | +€1,005 | +3.3% |
| Cash at bank and in hand | 54/58 | €27,462 | €25,191 | -€2,271 | -8.3% |
| Deferred charges and accrued income | 490/1 | €88 | €101 | +€13 | +14.6% |
| Total equity and liabilities | 10/49 | €69,008 | €76,807 | +€7,799 | +11.3% |
| Equity | 10/15 | €58,133 | €60,585 | +€2,451 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,933 | €54,385 | +€2,451 | +4.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €50,073 | €54,385 | +€4,311 | +8.6% |
| Amounts payable | 17/49 | €10,875 | €16,223 | +€5,348 | +49.2% |
| Amounts payable within one year | 42/48 | €10,875 | €16,223 | +€5,348 | +49.2% |
| Trade debts | 44 | €6,364 | €10,361 | +€3,998 | +62.8% |
| Suppliers | 440/4 | €6,364 | €10,361 | +€3,998 | +62.8% |
| Taxes, remuneration and social security | 45 | €4,511 | €5,861 | +€1,350 | +29.9% |
| Taxes | 450/3 | €384 | €455 | +€71 | +18.4% |
| Remuneration and social security | 454/9 | €4,127 | €5,407 | +€1,279 | +31.0% |
| Remuneration, social security and pensions | 62 | €24,545 | €25,074 | +€530 | +2.2% |
| Other operating charges | 640/8 | €939 | €829 | -€110 | -11.7% |
| Gross operating margin | 9900 | €31,512 | €29,157 | -€2,355 | -7.5% |
| Operating profit (loss) | 9901 | €6,028 | €3,253 | -€2,775 | -46.0% |
| Financial income | 75/76B | €312 | €166 | -€146 | -46.9% |
| Recurring financial income | 75 | €312 | €166 | -€146 | -46.9% |
| Financial charges | 65/66B | €204 | €147 | -€57 | -28.1% |
| Recurring financial charges | 65 | €204 | €147 | -€57 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €6,135 | €3,271 | -€2,864 | -46.7% |
| Income taxes | 67/77 | €1,974 | €820 | -€1,154 | -58.5% |
| Profit (loss) for the period | 9904 | €4,162 | €2,451 | -€1,710 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,162 | €2,451 | -€1,710 | -41.1% |
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 25 October 2026 via checked.be.