LA VITA: what changed
What changed
LA VITA
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
€17,341
2024 · -€7,347+€24,688
Equity
€475
2024 · -€16,866+€17,341
Cash
€23,969
2024 · €29,523-€5,554
Balance sheet total
€83,377
2024 · €53,597+€29,780
Largest movements
Assets
- Receivables within one year +€21,408
up €21,408 (+270%), from €7,918 to €29,326
of which Trade receivables: +€21,754
- Stocks and contracts +€13,860
up €13,860 (+88.9%), from €15,594 to €29,454
- Cash -€5,554
down €5,554 (-18.8%), from €29,523 to €23,969
mainly Receivables within one year (-€21,408) and Stocks and contracts (-€13,860)
Equity and liabilities
- Profit (loss) carried forward +€17,341
up €17,341 (+38.9%), from -€44,605 to -€27,264
- Trade debts +€10,437
up €10,437 (+617%), from €1,693 to €12,130
- Accrued charges and deferred income +€960
new in 2025: €960
Income statement
- Gross operating margin +€26,765
up €26,765, from -€5,013 to €21,753
- Write-downs +€3,000
new in 2025: €3,000
- Depreciation -€1,129
down €1,129 (-84.7%), from €1,333 to €204
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
-€7,347
Gross operating margin
+€26,765
Staff costs
+€140
Depreciation
+€1,129
Write-downs
-€3,000
Other operating charges
-€114
Financial income
-€204
Financial charges
-€27
Taxes
-€1
Result 2025
€17,341
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
-€5,554
Investment
€0
Financing
€0
Cash 2024
€29,523
From operations (derived)
-€5,554
Net result for the year
+€17,341
Depreciation
+€204
Stocks and contracts
-€13,860
Receivables within one year
-€21,408
Deferred charges and accrued income
-€270
Trade debts
+€10,437
Tax, wage and social debts
+€483
Other debts
+€559
Accrued charges and deferred income
+€960
Cash 2025
€23,969
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,597 | €83,377 | +€29,780 | +55.6% |
| Fixed assets | 21/28 | €561 | €357 | -€204 | -36.4% |
| Tangible fixed assets | 22/27 | €561 | €357 | -€204 | -36.4% |
| Plant, machinery and equipment | 23 | €561 | €357 | -€204 | -36.4% |
| Current assets | 29/58 | €53,036 | €83,020 | +€29,984 | +56.5% |
| Stocks and contracts in progress | 3 | €15,594 | €29,454 | +€13,860 | +88.9% |
| Stocks | 30/36 | €15,594 | €29,454 | +€13,860 | +88.9% |
| Amounts receivable within one year | 40/41 | €7,918 | €29,326 | +€21,408 | +270% |
| Trade receivables | 40 | €5,130 | €26,883 | +€21,754 | +424% |
| Other amounts receivable | 41 | €2,789 | €2,443 | -€346 | -12.4% |
| Cash at bank and in hand | 54/58 | €29,523 | €23,969 | -€5,554 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €53,597 | €83,377 | +€29,780 | +55.6% |
| Equity | 10/15 | -€16,866 | €475 | +€17,341 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,139 | €9,139 | = | 0.0% |
| Distributable reserves | 133 | €9,139 | €9,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,605 | -€27,264 | +€17,341 | +38.9% |
| Amounts payable | 17/49 | €70,463 | €82,902 | +€12,439 | +17.7% |
| Amounts payable within one year | 42/48 | €70,463 | €81,942 | +€11,479 | +16.3% |
| Trade debts | 44 | €1,693 | €12,130 | +€10,437 | +617% |
| Suppliers | 440/4 | €1,693 | €12,130 | +€10,437 | +617% |
| Taxes, remuneration and social security | 45 | €140 | €622 | +€483 | +346% |
| Taxes | 450/3 | €140 | €622 | +€483 | +346% |
| Other amounts payable | 47/48 | €68,630 | €69,189 | +€559 | +0.8% |
| Accrued charges and deferred income | 492/3 | - | €960 | +€960 | |
| Remuneration, social security and pensions | 62 | €140 | - | -€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €204 | -€1,129 | -84.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €705 | €820 | +€114 | +16.2% |
| Gross operating margin | 9900 | -€5,013 | €21,753 | +€26,765 | |
| Operating profit (loss) | 9901 | -€7,191 | €17,729 | +€24,920 | |
| Financial income | 75/76B | €328 | €124 | -€204 | -62.3% |
| Recurring financial income | 75 | €328 | €124 | -€204 | -62.3% |
| Financial charges | 65/66B | €344 | €371 | +€27 | +7.7% |
| Recurring financial charges | 65 | €344 | €371 | +€27 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,207 | €17,482 | +€24,689 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€7,347 | €17,341 | +€24,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,347 | €17,341 | +€24,688 |
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.