KD 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.
KD COSMETICS
Largest movements
- Receivables within one year +€143,222
up €143,222 (+7,190%), from €1,992 to €145,214
of which Other amounts receivable: +€110,923
- Cash -€95,416
down €95,416 (-50.5%), from €189,050 to €93,635
mainly Contributions, distributions and other (-€350,000) and Receivables within one year (-€143,222)
- Tangible fixed assets -€87,723
down €87,723 (-5.4%), from €1.6m to €1.5m
of which Land and buildings: -€104,262
- Debts after one year -€116,136
down €116,136 (-10.5%), from €1.1m to €989,589
- Other debts +€100,610
up €100,610 (+27.2%), from €370,400 to €471,010
- Tax, wage and social debts -€44,679
down €44,679 (-64.8%), from €68,916 to €24,237
of which Taxes: -€38,029
- Reserves +€31,404
up €31,404 (+3.6%), from €878,978 to €910,382
- Gross operating margin +€100,515
up €100,515 (+65.5%), from €153,477 to €253,992
- Financial charges +€19,211
up €19,211 (+90.7%), from €21,186 to €40,397
- Taxes +€14,678
up €14,678 (+183%), from €8,008 to €22,686
- Financial income -€8,594
down €8,594 (-2.8%), from €311,854 to €303,260
- Other operating charges -€6,296
down €6,296 (-71.2%), from €8,839 to €2,543
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 | €2,605,206 | €2,571,448 | -€33,758 | -1.3% |
| Fixed assets | 21/28 | €2,214,164 | €2,126,441 | -€87,723 | -4.0% |
| Tangible fixed assets | 22/27 | €1,624,164 | €1,536,441 | -€87,723 | -5.4% |
| Land and buildings | 22 | €1,621,467 | €1,517,205 | -€104,262 | -6.4% |
| Furniture and vehicles | 24 | €2,697 | €19,237 | +€16,539 | +613% |
| Financial fixed assets | 28 | €590,000 | €590,000 | = | 0.0% |
| Current assets | 29/58 | €391,042 | €445,007 | +€53,964 | +13.8% |
| Amounts receivable within one year | 40/41 | €1,992 | €145,214 | +€143,222 | +7,190% |
| Trade receivables | 40 | - | €32,299 | +€32,299 | |
| Other amounts receivable | 41 | €1,992 | €112,915 | +€110,923 | +5,569% |
| Current investments | 50/53 | €200,000 | €202,282 | +€2,282 | +1.1% |
| Cash at bank and in hand | 54/58 | €189,050 | €93,635 | -€95,416 | -50.5% |
| Deferred charges and accrued income | 490/1 | - | €3,876 | +€3,876 | |
| Total equity and liabilities | 10/49 | €2,605,206 | €2,571,448 | -€33,758 | -1.3% |
| Equity | 10/15 | €928,978 | €960,382 | +€31,404 | +3.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €878,978 | €910,382 | +€31,404 | +3.6% |
| Distributable reserves | 133 | €878,978 | €910,382 | +€31,404 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,676,228 | €1,611,066 | -€65,162 | -3.9% |
| Amounts payable after more than one year | 17 | €1,105,725 | €989,589 | -€116,136 | -10.5% |
| Financial debts | 170/4 | €1,105,725 | €989,589 | -€116,136 | -10.5% |
| Amounts payable within one year | 42/48 | €570,504 | €618,978 | +€48,474 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €114,011 | €116,136 | +€2,125 | +1.9% |
| Trade debts | 44 | €17,176 | €6,130 | -€11,046 | -64.3% |
| Suppliers | 440/4 | €17,176 | €6,130 | -€11,046 | -64.3% |
| Advances received on contracts in progress | 46 | - | €1,464 | +€1,464 | |
| Taxes, remuneration and social security | 45 | €68,916 | €24,237 | -€44,679 | -64.8% |
| Taxes | 450/3 | €62,266 | €24,237 | -€38,029 | -61.1% |
| Remuneration and social security | 454/9 | €6,650 | €0 | -€6,650 | -100% |
| Other amounts payable | 47/48 | €370,400 | €471,010 | +€100,610 | +27.2% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,282 | €110,223 | +€5,941 | +5.7% |
| Other operating charges | 640/8 | €8,839 | €2,543 | -€6,296 | -71.2% |
| Gross operating margin | 9900 | €153,477 | €253,992 | +€100,515 | +65.5% |
| Operating profit (loss) | 9901 | €40,357 | €141,226 | +€100,869 | +250% |
| Financial income | 75/76B | €311,854 | €303,260 | -€8,594 | -2.8% |
| Recurring financial income | 75 | €311,854 | €303,260 | -€8,594 | -2.8% |
| Financial charges | 65/66B | €21,186 | €40,397 | +€19,211 | +90.7% |
| Recurring financial charges | 65 | €21,186 | €40,397 | +€19,211 | +90.7% |
| Profit (loss) for the period before taxes | 9903 | €331,025 | €404,089 | +€73,064 | +22.1% |
| Income taxes | 67/77 | €8,008 | €22,686 | +€14,678 | +183% |
| Profit (loss) for the period | 9904 | €323,017 | €381,404 | +€58,387 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €323,017 | €381,404 | +€58,387 | +18.1% |
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 15 October 2026 via checked.be.