Look Unique: 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.
What changed
Look Unique
NACE 46.450, Wholesale of perfume and cosmetics
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,448
2024 · €28,727-€5,278
Equity
€117,913
2024 · €94,464+€23,448
Cash
€11,138
2024 · €15,594-€4,456
Balance sheet total
€1.2m
2024 · €1.2m-€19,608
Largest movements
Assets
- Tangible fixed assets -€22,357
down €22,357 (-1.9%), from €1.2m to €1.2m
of which Land and buildings: -€16,564
Equity and liabilities
- Debts after one year -€68,657
down €68,657 (-30.6%), from €224,295 to €155,638
- Reserves +€21,995
up €21,995 (+28.4%), from €77,326 to €99,321
of which Distributable reserves: +€24,790
- Trade debts +€20,312
up €20,312 (+110%), from €18,496 to €38,809
Income statement
- Gross operating margin -€14,964
down €14,964 (-10.4%), from €143,781 to €128,818
- Staff costs -€8,468
down €8,468 (-14.9%), from €56,846 to €48,378
- Depreciation +€4,902
up €4,902 (+23.0%), from €21,282 to €26,184
- Financial charges -€3,829
down €3,829 (-20.0%), from €19,115 to €15,286
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.
Result 2024
€28,727
Gross operating margin
-€14,964
Staff costs
+€8,468
Depreciation
-€4,902
Other operating charges
+€995
Financial income
+€680
Financial charges
+€3,829
Taxes
+€616
Result 2025
€23,448
raises the resultlowers the result
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.
From operations
+€57,629
Investment
-€3,826
Financing
-€58,258
Cash 2024
€15,594
From operations (derived)
+€57,629
Net result for the year
+€23,448
Depreciation
+€26,184
Stocks and contracts
+€365
Receivables within one year
-€7,563
Smaller working-capital items
+€96
Provisions
-€932
Trade debts
+€20,312
Tax, wage and social debts
-€7,087
Other debts
+€4,116
Accrued charges and deferred income
-€1,311
Investment (derived)
-€3,826
Investment in fixed assets (net)
-€3,826
Financing
-€58,258
Debts after one year
-€68,657
Current portion of long-term debt
+€10,398
Cash 2025
€11,138
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,228,523 | €1,208,915 | -€19,608 | -1.6% |
| Fixed assets | 21/28 | €1,177,852 | €1,155,495 | -€22,357 | -1.9% |
| Tangible fixed assets | 22/27 | €1,177,852 | €1,155,495 | -€22,357 | -1.9% |
| Land and buildings | 22 | €1,151,721 | €1,135,157 | -€16,564 | -1.4% |
| Furniture and vehicles | 24 | €18,225 | €11,562 | -€6,663 | -36.6% |
| Other tangible fixed assets | 26 | €7,906 | €8,776 | +€870 | +11.0% |
| Current assets | 29/58 | €50,670 | €53,419 | +€2,749 | +5.4% |
| Stocks and contracts in progress | 3 | €31,612 | €31,247 | -€365 | -1.2% |
| Stocks | 30/36 | €31,612 | €31,247 | -€365 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,824 | €9,387 | +€7,563 | +415% |
| Trade receivables | 40 | €1,824 | €9,387 | +€7,563 | +415% |
| Cash at bank and in hand | 54/58 | €15,594 | €11,138 | -€4,456 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,641 | €1,648 | +€7 | +0.4% |
| Total equity and liabilities | 10/49 | €1,228,523 | €1,208,915 | -€19,608 | -1.6% |
| Equity | 10/15 | €94,464 | €117,913 | +€23,448 | +24.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €77,326 | €99,321 | +€21,995 | +28.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,467 | €72,672 | -€2,795 | -3.7% |
| Distributable reserves | 133 | - | €24,790 | +€24,790 | |
| Profit (loss) carried forward | 14 | -€1,454 | €0 | +€1,454 | |
| Provisions and deferred taxes | 16 | €25,156 | €24,224 | -€932 | -3.7% |
| Deferred taxes | 168 | €25,156 | €24,224 | -€932 | -3.7% |
| Amounts payable | 17/49 | €1,108,903 | €1,066,778 | -€42,125 | -3.8% |
| Amounts payable after more than one year | 17 | €224,295 | €155,638 | -€68,657 | -30.6% |
| Financial debts | 170/4 | €224,295 | €155,638 | -€68,657 | -30.6% |
| Amounts payable within one year | 42/48 | €878,690 | €906,533 | +€27,843 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €67,158 | €77,557 | +€10,398 | +15.5% |
| Trade debts | 44 | €18,496 | €38,809 | +€20,312 | +110% |
| Suppliers | 440/4 | €18,496 | €38,809 | +€20,312 | +110% |
| Advances received on contracts in progress | 46 | €4,512 | €4,616 | +€103 | +2.3% |
| Taxes, remuneration and social security | 45 | €26,803 | €19,716 | -€7,087 | -26.4% |
| Taxes | 450/3 | €15,659 | €14,869 | -€790 | -5.0% |
| Remuneration and social security | 454/9 | €11,144 | €4,847 | -€6,297 | -56.5% |
| Other amounts payable | 47/48 | €761,720 | €765,836 | +€4,116 | +0.5% |
| Accrued charges and deferred income | 492/3 | €5,918 | €4,607 | -€1,311 | -22.2% |
| Remuneration, social security and pensions | 62 | €56,846 | €48,378 | -€8,468 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,282 | €26,184 | +€4,902 | +23.0% |
| Other operating charges | 640/8 | €5,012 | €4,017 | -€995 | -19.9% |
| Gross operating margin | 9900 | €143,781 | €128,818 | -€14,964 | -10.4% |
| Operating profit (loss) | 9901 | €60,642 | €50,239 | -€10,403 | -17.2% |
| Financial income | 75/76B | €0 | €680 | +€680 | |
| Recurring financial income | 75 | €0 | €680 | +€680 | |
| Financial charges | 65/66B | €19,115 | €15,286 | -€3,829 | -20.0% |
| Recurring financial charges | 65 | €19,115 | €15,286 | -€3,829 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €41,527 | €35,633 | -€5,894 | -14.2% |
| Transfer from deferred taxes | 780 | €932 | €932 | = | 0.0% |
| Income taxes | 67/77 | €13,732 | €13,117 | -€616 | -4.5% |
| Profit (loss) for the period | 9904 | €28,727 | €23,448 | -€5,278 | -18.4% |
| Transfer from tax-exempt reserves | 789 | €2,795 | €2,795 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,522 | €26,243 | -€5,278 | -16.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.