Make-Up And Care: 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.
Make-Up And Care
Largest movements
- Cash +€6,543
up €6,543 (+116%), from €5,657 to €12,200
mainly Other debts (+€8,667) and Depreciation (+€2,359)
- Tangible fixed assets -€2,359
down €2,359 (-60.1%), from €3,922 to €1,563
- Deferred charges and accrued income -€465
no longer reported in 2025 (was €465)
- Other debts +€8,667
up €8,667 (+582%), from €1,490 to €10,157
- Trade debts -€4,866
down €4,866 (-41.1%), from €11,853 to €6,987
- Tax, wage and social debts -€1,117
no longer reported in 2025 (was €1,117)
- Profit (loss) carried forward +€1,035
up €1,035 (+2.0%), from -€51,513 to -€50,478
- Gross operating margin -€496
down €496 (-11.0%), from €4,489 to €3,993
- Other operating charges -€189
down €189 (-29.6%), from €638 to €449
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 | €10,193 | €13,912 | +€3,719 | +36.5% |
| Fixed assets | 21/28 | €4,071 | €1,712 | -€2,359 | -57.9% |
| Tangible fixed assets | 22/27 | €3,922 | €1,563 | -€2,359 | -60.1% |
| Land and buildings | 22 | €1,514 | €913 | -€601 | -39.7% |
| Plant, machinery and equipment | 23 | €1,079 | €291 | -€788 | -73.0% |
| Furniture and vehicles | 24 | €1,329 | €359 | -€970 | -73.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €6,122 | €12,200 | +€6,078 | +99.3% |
| Cash at bank and in hand | 54/58 | €5,657 | €12,200 | +€6,543 | +116% |
| Deferred charges and accrued income | 490/1 | €465 | - | -€465 | |
| Total equity and liabilities | 10/49 | €10,193 | €13,912 | +€3,719 | +36.5% |
| Equity | 10/15 | -€4,267 | -€3,232 | +€1,035 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,646 | €28,646 | = | 0.0% |
| Distributable reserves | 133 | €28,646 | €28,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,513 | -€50,478 | +€1,035 | +2.0% |
| Amounts payable | 17/49 | €14,460 | €17,144 | +€2,684 | +18.6% |
| Amounts payable within one year | 42/48 | €14,460 | €17,144 | +€2,684 | +18.6% |
| Trade debts | 44 | €11,853 | €6,987 | -€4,866 | -41.1% |
| Suppliers | 440/4 | €11,853 | €6,987 | -€4,866 | -41.1% |
| Taxes, remuneration and social security | 45 | €1,117 | - | -€1,117 | |
| Taxes | 450/3 | €1,117 | - | -€1,117 | |
| Other amounts payable | 47/48 | €1,490 | €10,157 | +€8,667 | +582% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €2,359 | +€1 | 0.0% |
| Other operating charges | 640/8 | €638 | €449 | -€189 | -29.6% |
| Gross operating margin | 9900 | €4,489 | €3,993 | -€496 | -11.0% |
| Operating profit (loss) | 9901 | €1,493 | €1,185 | -€308 | -20.6% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €182 | €150 | -€32 | -17.6% |
| Recurring financial charges | 65 | €182 | €150 | -€32 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €1,322 | €1,035 | -€287 | -21.7% |
| Profit (loss) for the period | 9904 | €1,322 | €1,035 | -€287 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,322 | €1,035 | -€287 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.