FESTRAETS 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.
FESTRAETS COSMETICS
Largest movements
- Receivables within one year -€393,149
down €393,149 (-47.6%), from €825,222 to €432,073
of which Trade receivables: -€467,082
- Deferred charges and accrued income -€29,039
down €29,039 (-96.8%), from €30,000 to €961
- Trade debts -€254,049
down €254,049 (-64.0%), from €396,853 to €142,804
- Debts after one year -€73,189
down €73,189 (-17.0%), from €429,535 to €356,346
- Short-term financial debts -€71,603
down €71,603 (-35.8%), from €200,000 to €128,397
- Profit (loss) carried forward -€25,722
down €25,722 (-17.7%), from -€145,689 to -€171,411
- Other operating charges -€70,420
down €70,420 (-64.0%), from €110,007 to €39,587
- Depreciation -€4,795
down €4,795 (-58.7%), from €8,168 to €3,374
- Gross operating margin -€4,503
down €4,503 (-13.0%), from €34,740 to €30,237
- Financial charges -€769
down €769 (-5.5%), from €13,966 to €13,197
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 | €1,152,129 | €723,056 | -€429,073 | -37.2% |
| Fixed assets | 21/28 | €295,284 | €290,022 | -€5,261 | -1.8% |
| Tangible fixed assets | 22/27 | €289,087 | €283,825 | -€5,261 | -1.8% |
| Land and buildings | 22 | €286,634 | €283,825 | -€2,809 | -1.0% |
| Plant, machinery and equipment | 23 | €271 | - | -€271 | |
| Furniture and vehicles | 24 | €2,182 | - | -€2,182 | |
| Financial fixed assets | 28 | €6,197 | €6,197 | = | 0.0% |
| Current assets | 29/58 | €856,845 | €433,034 | -€423,811 | -49.5% |
| Amounts receivable within one year | 40/41 | €825,222 | €432,073 | -€393,149 | -47.6% |
| Trade receivables | 40 | €809,629 | €342,547 | -€467,082 | -57.7% |
| Other amounts receivable | 41 | €15,592 | €89,525 | +€73,933 | +474% |
| Cash at bank and in hand | 54/58 | €1,624 | - | -€1,624 | |
| Deferred charges and accrued income | 490/1 | €30,000 | €961 | -€29,039 | -96.8% |
| Total equity and liabilities | 10/49 | €1,152,129 | €723,056 | -€429,073 | -37.2% |
| Equity | 10/15 | €39,808 | €14,086 | -€25,722 | -64.6% |
| 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% |
| Revaluation surpluses | 12 | €59,494 | €59,494 | = | 0.0% |
| Reserves | 13 | €64,003 | €64,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,803 | €57,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,689 | -€171,411 | -€25,722 | -17.7% |
| Amounts payable | 17/49 | €1,112,321 | €708,970 | -€403,351 | -36.3% |
| Amounts payable after more than one year | 17 | €429,535 | €356,346 | -€73,189 | -17.0% |
| Financial debts | 170/4 | €429,535 | €356,346 | -€73,189 | -17.0% |
| Amounts payable within one year | 42/48 | €682,787 | €352,625 | -€330,162 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €2,034 | - | -€2,034 | |
| Financial debts | 43 | €200,000 | €128,397 | -€71,603 | -35.8% |
| Credit institutions | 430/8 | €200,000 | €128,397 | -€71,603 | -35.8% |
| Trade debts | 44 | €396,853 | €142,804 | -€254,049 | -64.0% |
| Suppliers | 440/4 | €396,853 | €142,804 | -€254,049 | -64.0% |
| Taxes, remuneration and social security | 45 | €9,957 | €7,481 | -€2,476 | -24.9% |
| Taxes | 450/3 | €9,957 | €7,481 | -€2,476 | -24.9% |
| Other amounts payable | 47/48 | €73,943 | €73,943 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,168 | €3,374 | -€4,795 | -58.7% |
| Other operating charges | 640/8 | €110,007 | €39,587 | -€70,420 | -64.0% |
| Gross operating margin | 9900 | €34,740 | €30,237 | -€4,503 | -13.0% |
| Operating profit (loss) | 9901 | -€83,435 | -€12,724 | +€70,712 | +84.8% |
| Financial income | 75/76B | €195 | €199 | +€4 | +2.0% |
| Recurring financial income | 75 | €195 | €199 | +€4 | +2.0% |
| Financial charges | 65/66B | €13,966 | €13,197 | -€769 | -5.5% |
| Recurring financial charges | 65 | €13,966 | €13,197 | -€769 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€97,206 | -€25,722 | +€71,484 | +73.5% |
| Income taxes | 67/77 | €168 | - | -€168 | |
| Profit (loss) for the period | 9904 | -€97,374 | -€25,722 | +€71,652 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€97,374 | -€25,722 | +€71,652 | +73.6% |
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 24 October 2026 via checked.be.