HALAMA COSMETIC: what changed
What changed
HALAMA COSMETIC
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€10,487
2023 · €7,871+€2,616
Equity
€20,341
2023 · €9,854+€10,487
Cash
€13,773
2023 · €4,608+€9,165
Balance sheet total
€21,159
2023 · €13,335+€7,824
Largest movements
Assets
- Cash +€9,165
up €9,165 (+199%), from €4,608 to €13,773
mainly Net result for the year (+€10,487) and Depreciation (+€819)
- Tangible fixed assets -€819
down €819 (-49.3%), from €1,662 to €843
- Receivables within one year -€400
down €400 (-12.3%), from €3,258 to €2,858
Equity and liabilities
- Profit (loss) carried forward +€10,487
up €10,487 (+98.9%), from -€10,606 to -€119
- Current portion of long-term debt -€2,137
no longer reported in 2024 (was €2,137)
- Debts after one year -€524
no longer reported in 2024 (was €524)
Income statement
- Turnover +€22,859
up €22,859 (+90.4%), from €25,294 to €48,153
- Purchases and services +€20,520
up €20,520 (+142%), from €14,442 to €34,962
- Gross operating margin +€2,340
up €2,340 (+21.6%), from €10,852 to €13,192
- Depreciation -€549
down €549 (-40.2%), from €1,369 to €819
Change in the result, 2023 to 2024
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 2023
€7,871
Gross operating margin
+€2,340
Depreciation
+€549
Other operating charges
-€163
Financial income
+€73
Financial charges
+€34
Taxes
-€216
Result 2024
€10,487
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,826
Investment
€0
Financing
-€2,661
Cash 2023
€4,608
From operations (derived)
+€11,826
Net result for the year
+€10,487
Depreciation
+€819
Stocks and contracts
+€122
Receivables within one year
+€400
Trade debts
+€40
Tax, wage and social debts
-€42
Financing
-€2,661
Debts after one year
-€524
Current portion of long-term debt
-€2,137
Cash 2024
€13,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,335 | €21,159 | +€7,824 | +58.7% |
| Fixed assets | 21/28 | €4,137 | €3,318 | -€819 | -19.8% |
| Tangible fixed assets | 22/27 | €1,662 | €843 | -€819 | -49.3% |
| Furniture and vehicles | 24 | €1,662 | €843 | -€819 | -49.3% |
| Financial fixed assets | 28 | €2,475 | €2,475 | = | 0.0% |
| Current assets | 29/58 | €9,199 | €17,842 | +€8,643 | +94.0% |
| Stocks and contracts in progress | 3 | €1,332 | €1,210 | -€122 | -9.2% |
| Stocks | 30/36 | €1,332 | €1,210 | -€122 | -9.2% |
| Amounts receivable within one year | 40/41 | €3,258 | €2,858 | -€400 | -12.3% |
| Other amounts receivable | 41 | €3,258 | €2,858 | -€400 | -12.3% |
| Cash at bank and in hand | 54/58 | €4,608 | €13,773 | +€9,165 | +199% |
| Total equity and liabilities | 10/49 | €13,335 | €21,159 | +€7,824 | +58.7% |
| Equity | 10/15 | €9,854 | €20,341 | +€10,487 | +106% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,606 | -€119 | +€10,487 | +98.9% |
| Amounts payable | 17/49 | €3,481 | €819 | -€2,663 | -76.5% |
| Amounts payable after more than one year | 17 | €524 | - | -€524 | |
| Financial debts | 170/4 | €524 | - | -€524 | |
| Amounts payable within one year | 42/48 | €2,958 | €819 | -€2,139 | -72.3% |
| Current portion of amounts payable after more than one year | 42 | €2,137 | - | -€2,137 | |
| Trade debts | 44 | €563 | €602 | +€40 | +7.0% |
| Suppliers | 440/4 | €563 | €602 | +€40 | +7.0% |
| Taxes, remuneration and social security | 45 | €258 | €216 | -€42 | -16.2% |
| Taxes | 450/3 | €258 | €216 | -€42 | -16.2% |
| Turnover | 70 | €25,294 | €48,153 | +€22,859 | +90.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,442 | €34,962 | +€20,520 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €819 | -€549 | -40.2% |
| Other operating charges | 640/8 | €1,287 | €1,451 | +€163 | +12.7% |
| Gross operating margin | 9900 | €10,852 | €13,192 | +€2,340 | +21.6% |
| Operating profit (loss) | 9901 | €8,196 | €10,922 | +€2,726 | +33.3% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Non-recurring financial income | 76B | - | €31 | +€31 | |
| Financial charges | 65/66B | €325 | €291 | -€34 | -10.4% |
| Recurring financial charges | 65 | €264 | €241 | -€23 | -8.7% |
| Non-recurring financial charges | 66B | €61 | €50 | -€11 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €7,871 | €10,703 | +€2,832 | +36.0% |
| Income taxes | 67/77 | - | €216 | +€216 | |
| Profit (loss) for the period | 9904 | €7,871 | €10,487 | +€2,616 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,871 | €10,487 | +€2,616 | +33.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.