DIACOSMO BELGIUM: what changed
What changed
DIACOSMO BELGIUM
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
€99,581
2024 · €58,425+€41,156
Equity
€307,494
2024 · €257,913+€49,581
Cash
€64,775
2024 · €65,393-€618
Balance sheet total
€988,240
2024 · €946,521+€41,719
Largest movements
Assets
- Stocks and contracts +€67,314
up €67,314 (+14.1%), from €476,544 to €543,858
- Tangible fixed assets -€17,119
down €17,119 (-35.7%), from €48,010 to €30,892
of which Leasing and similar rights: -€15,132
Equity and liabilities
- Reserves +€49,581
up €49,581 (+25.3%), from €195,913 to €245,494
of which Distributable reserves: +€49,581
- Other debts -€33,782
down €33,782 (-83.1%), from €40,631 to €6,849
- Tax, wage and social debts +€23,159
up €23,159 (+20.0%), from €115,580 to €138,740
of which Remuneration and social security: +€15,405
- Trade debts +€20,805
up €20,805 (+8.0%), from €259,960 to €280,765
- Debts after one year -€14,235
down €14,235 (-54.7%), from €26,035 to €11,800
Income statement
- Gross operating margin +€109,463
up €109,463 (+24.5%), from €446,577 to €556,040
- Staff costs +€76,311
up €76,311 (+24.4%), from €312,856 to €389,166
- Financial income +€8,122
up €8,122 (+265%), from €3,070 to €11,192
- Taxes +€7,154
up €7,154 (+23.7%), from €30,129 to €37,283
- Financial charges -€6,680
down €6,680 (-26.5%), from €25,178 to €18,499
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
€58,425
Gross operating margin
+€109,463
Staff costs
-€76,311
Depreciation
+€5,574
Other operating charges
+€2,686
Other operating items
-€7,904
Financial income
+€8,122
Financial charges
+€6,680
Taxes
-€7,154
Result 2025
€99,581
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
+€57,166
Investment
+€5,656
Financing
-€63,440
Cash 2024
€65,393
From operations (derived)
+€57,166
Net result for the year
+€99,581
Depreciation
+€12,419
Stocks and contracts
-€67,314
Receivables within one year
+€5,276
Deferred charges and accrued income
+€1,626
Trade debts
+€20,805
Tax, wage and social debts
+€23,159
Other debts
-€33,782
Accrued charges and deferred income
-€4,604
Investment (derived)
+€5,656
Investment in fixed assets (net)
+€5,656
Financing
-€63,440
Debts after one year
-€14,235
Current portion of long-term debt
+€848
Short-term financial debts
-€53
Contributions, distributions and other
-€50,000
Cash 2025
€64,775
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €946,521 | €988,240 | +€41,719 | +4.4% |
| Fixed assets | 21/28 | €58,476 | €40,401 | -€18,075 | -30.9% |
| Intangible fixed assets | 21 | €957 | - | -€957 | |
| Tangible fixed assets | 22/27 | €48,010 | €30,892 | -€17,119 | -35.7% |
| Land and buildings | 22 | €3,820 | €4,045 | +€225 | +5.9% |
| Plant, machinery and equipment | 23 | €4,993 | €3,839 | -€1,154 | -23.1% |
| Furniture and vehicles | 24 | €2,061 | €1,005 | -€1,057 | -51.3% |
| Leasing and similar rights | 25 | €37,135 | €22,003 | -€15,132 | -40.7% |
| Financial fixed assets | 28 | €9,510 | €9,510 | = | 0.0% |
| Current assets | 29/58 | €888,044 | €947,838 | +€59,794 | +6.7% |
| Stocks and contracts in progress | 3 | €476,544 | €543,858 | +€67,314 | +14.1% |
| Stocks | 30/36 | €476,544 | €543,858 | +€67,314 | +14.1% |
| Amounts receivable within one year | 40/41 | €343,780 | €338,504 | -€5,276 | -1.5% |
| Trade receivables | 40 | €301,602 | €295,482 | -€6,121 | -2.0% |
| Other amounts receivable | 41 | €42,178 | €43,022 | +€845 | +2.0% |
| Cash at bank and in hand | 54/58 | €65,393 | €64,775 | -€618 | -0.9% |
| Deferred charges and accrued income | 490/1 | €2,327 | €701 | -€1,626 | -69.9% |
| Total equity and liabilities | 10/49 | €946,521 | €988,240 | +€41,719 | +4.4% |
| Equity | 10/15 | €257,913 | €307,494 | +€49,581 | +19.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €195,913 | €245,494 | +€49,581 | +25.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €189,713 | €239,294 | +€49,581 | +26.1% |
| Amounts payable | 17/49 | €688,607 | €680,746 | -€7,862 | -1.1% |
| Amounts payable after more than one year | 17 | €26,035 | €11,800 | -€14,235 | -54.7% |
| Financial debts | 170/4 | €26,035 | €11,800 | -€14,235 | -54.7% |
| Amounts payable within one year | 42/48 | €654,725 | €665,702 | +€10,977 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €53,441 | €54,289 | +€848 | +1.6% |
| Financial debts | 43 | €185,113 | €185,060 | -€53 | 0.0% |
| Credit institutions | 430/8 | €185,113 | €185,060 | -€53 | 0.0% |
| Trade debts | 44 | €259,960 | €280,765 | +€20,805 | +8.0% |
| Suppliers | 440/4 | €259,960 | €280,765 | +€20,805 | +8.0% |
| Taxes, remuneration and social security | 45 | €115,580 | €138,740 | +€23,159 | +20.0% |
| Taxes | 450/3 | €68,997 | €76,751 | +€7,754 | +11.2% |
| Remuneration and social security | 454/9 | €46,583 | €61,988 | +€15,405 | +33.1% |
| Other amounts payable | 47/48 | €40,631 | €6,849 | -€33,782 | -83.1% |
| Accrued charges and deferred income | 492/3 | €7,847 | €3,243 | -€4,604 | -58.7% |
| Non-recurring operating income | 76A | €18,364 | €1,030 | -€17,334 | -94.4% |
| Remuneration, social security and pensions | 62 | €312,856 | €389,166 | +€76,311 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,994 | €12,419 | -€5,574 | -31.0% |
| Other operating charges | 640/8 | €4,619 | €1,933 | -€2,686 | -58.2% |
| Non-recurring operating charges | 66A | €446 | €8,350 | +€7,904 | +1,772% |
| Gross operating margin | 9900 | €446,577 | €556,040 | +€109,463 | +24.5% |
| Operating profit (loss) | 9901 | €110,663 | €144,171 | +€33,509 | +30.3% |
| Financial income | 75/76B | €3,070 | €11,192 | +€8,122 | +265% |
| Recurring financial income | 75 | €3,070 | €11,192 | +€8,122 | +265% |
| Financial charges | 65/66B | €25,178 | €18,499 | -€6,680 | -26.5% |
| Recurring financial charges | 65 | €25,178 | €18,499 | -€6,680 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €88,554 | €136,864 | +€48,310 | +54.6% |
| Income taxes | 67/77 | €30,129 | €37,283 | +€7,154 | +23.7% |
| Profit (loss) for the period | 9904 | €58,425 | €99,581 | +€41,156 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,425 | €99,581 | +€41,156 | +70.4% |
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.