DANIELLE 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.
DANIELLE G. COSMETICS
Largest movements
- Tangible fixed assets +€17,463
new in 2025: €17,463
of which Land and buildings: +€14,861
- Receivables within one year -€7,905
down €7,905 (-15.5%), from €50,996 to €43,091
- Deferred charges and accrued income +€2,620
up €2,620 (+54.0%), from €4,855 to €7,476
- Reserves +€10,415
up €10,415 (+560%), from €1,859 to €12,274
of which Distributable reserves: +€10,415
- Trade debts -€5,645
down €5,645 (-93.6%), from €6,035 to €389
- Tax, wage and social debts +€4,871
up €4,871 (+17.5%), from €27,915 to €32,786
- Profit (loss) carried forward +€2,424
no longer reported in 2025 (was -€2,424)
- Gross operating margin -€15,691
down €15,691 (-36.0%), from €43,598 to €27,907
- Taxes -€3,122
down €3,122 (-20.3%), from €15,358 to €12,236
- Depreciation +€501
new in 2025: €501
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
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 | €55,851 | €68,029 | +€12,178 | +21.8% |
| Fixed assets | 21/28 | - | €17,463 | +€17,463 | |
| Tangible fixed assets | 22/27 | - | €17,463 | +€17,463 | |
| Land and buildings | 22 | - | €14,861 | +€14,861 | |
| Furniture and vehicles | 24 | - | €2,602 | +€2,602 | |
| Current assets | 29/58 | €55,851 | €50,567 | -€5,285 | -9.5% |
| Amounts receivable within one year | 40/41 | €50,996 | €43,091 | -€7,905 | -15.5% |
| Other amounts receivable | 41 | €50,996 | €43,091 | -€7,905 | -15.5% |
| Deferred charges and accrued income | 490/1 | €4,855 | €7,476 | +€2,620 | +54.0% |
| Total equity and liabilities | 10/49 | €55,851 | €68,029 | +€12,178 | +21.8% |
| Equity | 10/15 | €18,028 | €30,866 | +€12,839 | +71.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €12,274 | +€10,415 | +560% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €10,415 | +€10,415 | |
| Profit (loss) carried forward | 14 | -€2,424 | - | +€2,424 | |
| Amounts payable | 17/49 | €37,824 | €37,163 | -€660 | -1.7% |
| Amounts payable within one year | 42/48 | €37,824 | €37,163 | -€660 | -1.7% |
| Financial debts | 43 | €3,874 | €3,988 | +€114 | +2.9% |
| Credit institutions | 430/8 | €3,874 | €3,988 | +€114 | +2.9% |
| Trade debts | 44 | €6,035 | €389 | -€5,645 | -93.6% |
| Suppliers | 440/4 | €6,035 | €389 | -€5,645 | -93.6% |
| Taxes, remuneration and social security | 45 | €27,915 | €32,786 | +€4,871 | +17.5% |
| Taxes | 450/3 | €27,915 | €32,786 | +€4,871 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €501 | +€501 | |
| Other operating charges | 640/8 | €950 | €952 | +€2 | +0.2% |
| Non-recurring operating charges | 66A | €1,025 | €1,984 | +€959 | +93.5% |
| Gross operating margin | 9900 | €43,598 | €27,907 | -€15,691 | -36.0% |
| Operating profit (loss) | 9901 | €41,624 | €24,471 | -€17,153 | -41.2% |
| Financial income | 75/76B | €2,622 | €2,621 | -€1 | -0.1% |
| Recurring financial income | 75 | €2,622 | €2,621 | -€1 | -0.1% |
| Financial charges | 65/66B | €2,173 | €2,017 | -€156 | -7.2% |
| Recurring financial charges | 65 | €2,173 | €2,017 | -€156 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €42,073 | €25,074 | -€16,998 | -40.4% |
| Income taxes | 67/77 | €15,358 | €12,236 | -€3,122 | -20.3% |
| Profit (loss) for the period | 9904 | €26,715 | €12,839 | -€13,876 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,715 | €12,839 | -€13,876 | -51.9% |
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 18 October 2026 via checked.be.