DIVI 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.
DIVI COSMETICS
Largest movements
- Receivables within one year -€42,939
down €42,939 (-19.6%), from €219,150 to €176,211
of which Other amounts receivable: -€97,032
- Tangible fixed assets -€19,358
down €19,358 (-5.7%), from €340,922 to €321,564
of which Land and buildings: -€10,895
- Intangible fixed assets -€9,255
down €9,255 (-11.6%), from €79,468 to €70,214
- Current portion of long-term debt -€112,000
down €112,000 (-70.6%), from €158,604 to €46,604
- Short-term financial debts +€110,000
new in 2025: €110,000
- Tax, wage and social debts -€97,037
down €97,037 (-81.8%), from €118,674 to €21,637
of which Taxes: -€95,599
- Advances received +€34,240
new in 2025: €34,240
- Debts after one year -€23,753
down €23,753 (-6.4%), from €368,339 to €344,586
- Gross operating margin +€11,181
up €11,181 (+8.6%), from €129,683 to €140,864
- Staff costs +€10,916
up €10,916 (+15.6%), from €69,972 to €80,888
- Depreciation +€1,925
up €1,925 (+5.6%), from €34,188 to €36,113
- Financial charges +€1,664
up €1,664 (+9.3%), from €17,933 to €19,598
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 | €800,018 | €723,570 | -€76,448 | -9.6% |
| Fixed assets | 21/28 | €420,390 | €391,777 | -€28,613 | -6.8% |
| Intangible fixed assets | 21 | €79,468 | €70,214 | -€9,255 | -11.6% |
| Tangible fixed assets | 22/27 | €340,922 | €321,564 | -€19,358 | -5.7% |
| Land and buildings | 22 | €304,772 | €293,877 | -€10,895 | -3.6% |
| Plant, machinery and equipment | 23 | €3,523 | €2,238 | -€1,285 | -36.5% |
| Furniture and vehicles | 24 | €1,088 | €530 | -€558 | -51.3% |
| Other tangible fixed assets | 26 | €31,538 | €24,918 | -€6,620 | -21.0% |
| Current assets | 29/58 | €379,628 | €331,793 | -€47,835 | -12.6% |
| Stocks and contracts in progress | 3 | €146,554 | €141,925 | -€4,630 | -3.2% |
| Stocks | 30/36 | €146,554 | €141,925 | -€4,630 | -3.2% |
| Amounts receivable within one year | 40/41 | €219,150 | €176,211 | -€42,939 | -19.6% |
| Trade receivables | 40 | €118,782 | €172,876 | +€54,094 | +45.5% |
| Other amounts receivable | 41 | €100,368 | €3,336 | -€97,032 | -96.7% |
| Cash at bank and in hand | 54/58 | €8,963 | €12,752 | +€3,789 | +42.3% |
| Deferred charges and accrued income | 490/1 | €4,960 | €905 | -€4,055 | -81.8% |
| Total equity and liabilities | 10/49 | €800,018 | €723,570 | -€76,448 | -9.6% |
| Equity | 10/15 | €110,649 | €108,029 | -€2,620 | -2.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €5,324 | €5,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,249 | €2,249 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,249 | €2,249 | = | 0.0% |
| Distributable reserves | 133 | €3,075 | €3,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,675 | -€17,295 | -€2,620 | -17.9% |
| Amounts payable | 17/49 | €689,369 | €615,541 | -€73,828 | -10.7% |
| Amounts payable after more than one year | 17 | €368,339 | €344,586 | -€23,753 | -6.4% |
| Financial debts | 170/4 | €368,339 | €344,586 | -€23,753 | -6.4% |
| Amounts payable within one year | 42/48 | €321,030 | €270,955 | -€50,075 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €158,604 | €46,604 | -€112,000 | -70.6% |
| Financial debts | 43 | - | €110,000 | +€110,000 | |
| Credit institutions | 430/8 | - | €110,000 | +€110,000 | |
| Trade debts | 44 | €22,183 | €44,245 | +€22,062 | +99.5% |
| Suppliers | 440/4 | €22,183 | €44,245 | +€22,062 | +99.5% |
| Advances received on contracts in progress | 46 | - | €34,240 | +€34,240 | |
| Taxes, remuneration and social security | 45 | €118,674 | €21,637 | -€97,037 | -81.8% |
| Taxes | 450/3 | €112,582 | €16,983 | -€95,599 | -84.9% |
| Remuneration and social security | 454/9 | €6,092 | €4,654 | -€1,438 | -23.6% |
| Other amounts payable | 47/48 | €21,569 | €14,228 | -€7,340 | -34.0% |
| Non-recurring operating income | 76A | - | €5,417 | +€5,417 | |
| Remuneration, social security and pensions | 62 | €69,972 | €80,888 | +€10,916 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,188 | €36,113 | +€1,925 | +5.6% |
| Other operating charges | 640/8 | €4,877 | €4,162 | -€715 | -14.7% |
| Gross operating margin | 9900 | €129,683 | €140,864 | +€11,181 | +8.6% |
| Operating profit (loss) | 9901 | €20,646 | €19,701 | -€945 | -4.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €17,933 | €19,598 | +€1,664 | +9.3% |
| Recurring financial charges | 65 | €17,933 | €19,598 | +€1,664 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,713 | €113 | -€2,600 | -95.8% |
| Income taxes | 67/77 | €1,697 | €2,733 | +€1,036 | +61.1% |
| Profit (loss) for the period | 9904 | €1,016 | -€2,620 | -€3,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,016 | -€2,620 | -€3,636 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.