HERBORIST COSMETICS: what changed
What changed
HERBORIST COSMETICS
NACE 47.750, Retail sale of cosmetics and toilet articles
filed annual accounts (NBB)
Net result for the year
€30,813
2024 · €10,048+€20,765
Equity
€204,735
2024 · €173,922+€30,813
Cash
€23,145
2024 · €30,363-€7,218
Balance sheet total
€528,710
2024 · €522,125+€6,585
Largest movements
Assets
- Stocks and contracts +€39,559
up €39,559 (+96.6%), from €40,957 to €80,516
- Receivables within one year -€17,980
down €17,980 (-9.1%), from €197,473 to €179,493
of which Trade receivables: -€53,760
- Cash -€7,218
down €7,218 (-23.8%), from €30,363 to €23,145
mainly Stocks and contracts (-€39,559) and Investment in fixed assets (net) (-€24,825)
Equity and liabilities
- Reserves +€30,813
up €30,813 (+19.8%), from €155,322 to €186,135
of which Distributable reserves: +€30,813
- Debts after one year -€20,278
down €20,278 (-9.3%), from €217,084 to €196,806
- Current portion of long-term debt +€7,204
up €7,204 (+13.4%), from €53,846 to €61,050
- Tax, wage and social debts -€6,622
down €6,622 (-9.9%), from €67,107 to €60,485
of which Taxes: -€20,411
Income statement
- Gross operating margin +€180,593
up €180,593 (+56.3%), from €320,657 to €501,250
- Staff costs +€75,250
up €75,250 (+31.0%), from €242,567 to €317,817
- Financial charges +€72,112
up €72,112 (+289%), from €24,947 to €97,059
- Taxes +€9,202
up €9,202 (+94.7%), from €9,715 to €18,917
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
€10,048
Gross operating margin
+€180,593
Staff costs
-€75,250
Depreciation
-€3,503
Write-downs
+€2,173
Other operating charges
-€713
Financial income
-€1,220
Financial charges
-€72,112
Taxes
-€9,202
Result 2025
€30,813
raises the resultlowers the result
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
+€30,681
Investment
-€24,825
Financing
-€13,074
Cash 2024
€30,363
From operations (derived)
+€30,681
Net result for the year
+€30,813
Depreciation
+€29,723
Stocks and contracts
-€39,559
Receivables within one year
+€17,980
Deferred charges and accrued income
+€2,879
Trade debts
-€4,774
Tax, wage and social debts
-€6,622
Other debts
+€242
Investment (derived)
-€24,825
Investment in fixed assets (net)
-€24,825
Financing
-€13,074
Debts after one year
-€20,278
Current portion of long-term debt
+€7,204
Cash 2025
€23,145
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,125 | €528,710 | +€6,585 | +1.3% |
| Fixed assets | 21/28 | €240,875 | €235,977 | -€4,898 | -2.0% |
| Intangible fixed assets | 21 | €61 | €61 | = | 0.0% |
| Tangible fixed assets | 22/27 | €240,714 | €235,816 | -€4,898 | -2.0% |
| Land and buildings | 22 | €216,293 | €219,936 | +€3,643 | +1.7% |
| Plant, machinery and equipment | 23 | €8,339 | €5,228 | -€3,111 | -37.3% |
| Furniture and vehicles | 24 | €16,082 | €10,652 | -€5,429 | -33.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €281,250 | €292,733 | +€11,483 | +4.1% |
| Stocks and contracts in progress | 3 | €40,957 | €80,516 | +€39,559 | +96.6% |
| Stocks | 30/36 | €40,957 | €80,516 | +€39,559 | +96.6% |
| Amounts receivable within one year | 40/41 | €197,473 | €179,493 | -€17,980 | -9.1% |
| Trade receivables | 40 | €138,721 | €84,961 | -€53,760 | -38.8% |
| Other amounts receivable | 41 | €58,752 | €94,532 | +€35,780 | +60.9% |
| Cash at bank and in hand | 54/58 | €30,363 | €23,145 | -€7,218 | -23.8% |
| Deferred charges and accrued income | 490/1 | €12,457 | €9,579 | -€2,879 | -23.1% |
| Total equity and liabilities | 10/49 | €522,125 | €528,710 | +€6,585 | +1.3% |
| Equity | 10/15 | €173,922 | €204,735 | +€30,813 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,322 | €186,135 | +€30,813 | +19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €153,462 | €184,275 | +€30,813 | +20.1% |
| Amounts payable | 17/49 | €348,202 | €323,974 | -€24,228 | -7.0% |
| Amounts payable after more than one year | 17 | €217,084 | €196,806 | -€20,278 | -9.3% |
| Financial debts | 170/4 | €217,084 | €196,806 | -€20,278 | -9.3% |
| Amounts payable within one year | 42/48 | €131,118 | €127,168 | -€3,949 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €53,846 | €61,050 | +€7,204 | +13.4% |
| Trade debts | 44 | €8,215 | €3,441 | -€4,774 | -58.1% |
| Suppliers | 440/4 | €8,215 | €3,441 | -€4,774 | -58.1% |
| Taxes, remuneration and social security | 45 | €67,107 | €60,485 | -€6,622 | -9.9% |
| Taxes | 450/3 | €33,318 | €12,906 | -€20,411 | -61.3% |
| Remuneration and social security | 454/9 | €33,789 | €47,579 | +€13,790 | +40.8% |
| Other amounts payable | 47/48 | €1,950 | €2,192 | +€242 | +12.4% |
| Remuneration, social security and pensions | 62 | €242,567 | €317,817 | +€75,250 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,219 | €29,723 | +€3,503 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,173 | - | -€2,173 | |
| Other operating charges | 640/8 | €6,233 | €6,946 | +€713 | +11.4% |
| Gross operating margin | 9900 | €320,657 | €501,250 | +€180,593 | +56.3% |
| Operating profit (loss) | 9901 | €43,465 | €146,764 | +€103,299 | +238% |
| Financial income | 75/76B | €1,245 | €25 | -€1,220 | -98.0% |
| Recurring financial income | 75 | €1,245 | €25 | -€1,220 | -98.0% |
| Financial charges | 65/66B | €24,947 | €97,059 | +€72,112 | +289% |
| Recurring financial charges | 65 | €24,947 | €97,059 | +€72,112 | +289% |
| Profit (loss) for the period before taxes | 9903 | €19,763 | €49,730 | +€29,967 | +152% |
| Income taxes | 67/77 | €9,715 | €18,917 | +€9,202 | +94.7% |
| Profit (loss) for the period | 9904 | €10,048 | €30,813 | +€20,765 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €10,048 | €30,813 | +€20,765 | +207% |
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.