Delise Cosmetics: what changed
What changed
Delise Cosmetics
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
-€63,959
2024 · €31,653-€95,612
Equity
€360,838
2024 · €424,797-€63,959
Cash
€5,586
2024 · €9,871-€4,285
Balance sheet total
€928,556
2024 · €933,695-€5,139
Largest movements
Assets
- Receivables within one year +€24,453
up €24,453 (+42.7%), from €57,212 to €81,665
- Intangible fixed assets -€17,662
down €17,662 (-31.5%), from €55,986 to €38,324
Equity and liabilities
- Other debts +€65,628
up €65,628 (+42.7%), from €153,838 to €219,466
- Reserves -€63,959
down €63,959 (-16.8%), from €379,797 to €315,838
- Debts after one year -€40,108
down €40,108 (-28.0%), from €143,403 to €103,295
- Short-term financial debts +€39,586
up €39,586 (+43.5%), from €91,105 to €130,691
Income statement
- Gross operating margin -€124,753
down €124,753 (-35.4%), from €352,539 to €227,786
- Taxes -€11,925
down €11,925 (-98.6%), from €12,099 to €174
- Other operating charges -€5,167
down €5,167 (-46.3%), from €11,150 to €5,983
- Staff costs -€5,034
down €5,034 (-2.3%), from €216,301 to €211,267
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€31,653
Gross operating margin
-€124,753
Staff costs
+€5,034
Depreciation
+€2,787
Other operating charges
+€5,167
Other operating items
+€1,388
Financial income
-€42
Financial charges
+€2,882
Taxes
+€11,925
Result 2025
-€63,959
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,189
Investment
-€36,945
Financing
-€3,529
Cash 2024
€9,871
From operations (derived)
+€36,189
Net result for the year
-€63,959
Depreciation
+€53,916
Stocks and contracts
+€8,233
Receivables within one year
-€24,453
Deferred charges and accrued income
+€103
Trade debts
+€1,736
Tax, wage and social debts
-€5,015
Other debts
+€65,628
Investment (derived)
-€36,945
Investment in fixed assets (net)
-€36,945
Financing
-€3,529
Debts after one year
-€40,108
Current portion of long-term debt
-€3,007
Short-term financial debts
+€39,586
Cash 2025
€5,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €933,695 | €928,556 | -€5,139 | -0.6% |
| Fixed assets | 21/28 | €756,261 | €739,290 | -€16,971 | -2.2% |
| Intangible fixed assets | 21 | €55,986 | €38,324 | -€17,662 | -31.5% |
| Tangible fixed assets | 22/27 | €700,061 | €700,752 | +€691 | +0.1% |
| Land and buildings | 22 | €624,653 | €610,805 | -€13,848 | -2.2% |
| Plant, machinery and equipment | 23 | €54,183 | €45,848 | -€8,335 | -15.4% |
| Furniture and vehicles | 24 | €21,225 | €44,099 | +€22,874 | +108% |
| Financial fixed assets | 28 | €214 | €214 | = | 0.0% |
| Current assets | 29/58 | €177,434 | €189,266 | +€11,832 | +6.7% |
| Stocks and contracts in progress | 3 | €106,755 | €98,522 | -€8,233 | -7.7% |
| Stocks | 30/36 | €106,755 | €98,522 | -€8,233 | -7.7% |
| Amounts receivable within one year | 40/41 | €57,212 | €81,665 | +€24,453 | +42.7% |
| Trade receivables | 40 | €57,212 | €81,665 | +€24,453 | +42.7% |
| Cash at bank and in hand | 54/58 | €9,871 | €5,586 | -€4,285 | -43.4% |
| Deferred charges and accrued income | 490/1 | €3,596 | €3,493 | -€103 | -2.9% |
| Total equity and liabilities | 10/49 | €933,695 | €928,556 | -€5,139 | -0.6% |
| Equity | 10/15 | €424,797 | €360,838 | -€63,959 | -15.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €379,797 | €315,838 | -€63,959 | -16.8% |
| Distributable reserves | 133 | €379,797 | €315,838 | -€63,959 | -16.8% |
| Amounts payable | 17/49 | €508,898 | €567,718 | +€58,820 | +11.6% |
| Amounts payable after more than one year | 17 | €143,403 | €103,295 | -€40,108 | -28.0% |
| Financial debts | 170/4 | €143,403 | €103,295 | -€40,108 | -28.0% |
| Amounts payable within one year | 42/48 | €365,495 | €464,423 | +€98,928 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €65,794 | €62,787 | -€3,007 | -4.6% |
| Financial debts | 43 | €91,105 | €130,691 | +€39,586 | +43.5% |
| Credit institutions | 430/8 | €91,105 | €130,691 | +€39,586 | +43.5% |
| Trade debts | 44 | €20,243 | €21,979 | +€1,736 | +8.6% |
| Suppliers | 440/4 | €20,243 | €21,979 | +€1,736 | +8.6% |
| Taxes, remuneration and social security | 45 | €34,515 | €29,500 | -€5,015 | -14.5% |
| Taxes | 450/3 | €23,841 | €14,763 | -€9,078 | -38.1% |
| Remuneration and social security | 454/9 | €10,674 | €14,737 | +€4,063 | +38.1% |
| Other amounts payable | 47/48 | €153,838 | €219,466 | +€65,628 | +42.7% |
| Remuneration, social security and pensions | 62 | €216,301 | €211,267 | -€5,034 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,703 | €53,916 | -€2,787 | -4.9% |
| Other operating charges | 640/8 | €11,150 | €5,983 | -€5,167 | -46.3% |
| Non-recurring operating charges | 66A | €1,388 | - | -€1,388 | |
| Gross operating margin | 9900 | €352,539 | €227,786 | -€124,753 | -35.4% |
| Operating profit (loss) | 9901 | €66,997 | -€43,380 | -€110,377 | |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €23,287 | €20,405 | -€2,882 | -12.4% |
| Recurring financial charges | 65 | €23,287 | €20,405 | -€2,882 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €43,752 | -€63,785 | -€107,537 | |
| Income taxes | 67/77 | €12,099 | €174 | -€11,925 | -98.6% |
| Profit (loss) for the period | 9904 | €31,653 | -€63,959 | -€95,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,653 | -€63,959 | -€95,612 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.