K.S. 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.
K.S. COSMETICS
Largest movements
- Receivables within one year +€4,294
new in 2025: €4,294
- Other debts -€8,351
no longer reported in 2025 (was €8,351)
- Tax, wage and social debts +€5,319
up €5,319 (+4,291%), from €124 to €5,443
- Profit (loss) carried forward +€4,570
up €4,570 (+10.3%), from -€44,221 to -€39,651
- Trade debts +€2,711
up €2,711 (+325%), from €834 to €3,544
- Short-term financial debts +€46
up €46 (+0.3%), from €14,552 to €14,598
- Gross operating margin +€10,433
up €10,433, from -€3,304 to €7,129
- Financial charges +€196
up €196 (+8.6%), from €2,271 to €2,467
- Other operating charges +€92
new in 2025: €92
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100 | €4,394 | +€4,294 | +4,294% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | - | €4,294 | +€4,294 | |
| Amounts receivable within one year | 40/41 | - | €4,294 | +€4,294 | |
| Other amounts receivable | 41 | - | €4,294 | +€4,294 | |
| Total equity and liabilities | 10/49 | €100 | €4,394 | +€4,294 | +4,294% |
| Equity | 10/15 | -€23,761 | -€19,191 | +€4,570 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,221 | -€39,651 | +€4,570 | +10.3% |
| Amounts payable | 17/49 | €23,861 | €23,585 | -€276 | -1.2% |
| Amounts payable within one year | 42/48 | €23,861 | €23,585 | -€276 | -1.2% |
| Financial debts | 43 | €14,552 | €14,598 | +€46 | +0.3% |
| Credit institutions | 430/8 | €14,552 | €14,598 | +€46 | +0.3% |
| Trade debts | 44 | €834 | €3,544 | +€2,711 | +325% |
| Suppliers | 440/4 | €834 | €3,544 | +€2,711 | +325% |
| Taxes, remuneration and social security | 45 | €124 | €5,443 | +€5,319 | +4,291% |
| Taxes | 450/3 | €124 | €5,443 | +€5,319 | +4,291% |
| Other amounts payable | 47/48 | €8,351 | - | -€8,351 | |
| Other operating charges | 640/8 | - | €92 | +€92 | |
| Gross operating margin | 9900 | -€3,304 | €7,129 | +€10,433 | |
| Operating profit (loss) | 9901 | -€3,304 | €7,037 | +€10,341 | |
| Financial charges | 65/66B | €2,271 | €2,467 | +€196 | +8.6% |
| Recurring financial charges | 65 | €2,271 | €2,467 | +€196 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,575 | €4,570 | +€10,145 | |
| Profit (loss) for the period | 9904 | -€5,575 | €4,570 | +€10,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,575 | €4,570 | +€10,145 |
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 23 October 2026 via checked.be.