NAOS BENELUX: what changed
What changed
NAOS BENELUX
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
€185,367
2024 · €332,779-€147,412
Equity
€2.9m
2024 · €2.7m+€185,367
Cash
€1,812
2024 · €1,873-€61
Balance sheet total
€5.2m
2024 · €4.9m+€279,987
Largest movements
Assets
- Stocks and contracts +€704,475
up €704,475 (+51.6%), from €1.4m to €2.1m
- Receivables within one year -€419,873
down €419,873 (-13.1%), from €3.2m to €2.8m
of which Other amounts receivable: -€261,213
Equity and liabilities
- Profit (loss) carried forward +€185,367
up €185,367 (+7.2%), from €2.6m to €2.8m
- Trade debts +€153,830
up €153,830 (+10.0%), from €1.5m to €1.7m
- Tax, wage and social debts -€150,828
down €150,828 (-24.0%), from €629,650 to €478,822
of which Remuneration and social security: -€172,412
- Short-term financial debts +€91,617
new in 2025: €91,617
Income statement
- Goods and materials +€470,501
up €470,501 (+10.6%), from €4.4m to €4.9m
of which Purchases: +€1.7m
- Turnover +€361,642
up €361,642 (+3.1%), from €11.7m to €12.0m
- Write-downs -€257,672
down €257,672, from €146,114 to -€111,558
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
€332,779
Turnover
+€361,642
Other operating income
+€31,618
Goods and materials
-€470,501
Services and other goods
-€101,390
Staff costs
-€101,059
Depreciation
-€25,658
Write-downs
+€257,672
Provisions
-€29,177
Other operating charges
+€1
Financial income
+€8,342
Financial charges
-€59
Taxes
-€78,841
Result 2025
€185,367
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
-€18,856
Investment
-€72,822
Financing
+€91,617
Cash 2024
€1,873
From operations (derived)
-€18,856
Net result for the year
+€185,367
Depreciation
+€84,586
Stocks and contracts
-€704,475
Receivables within one year
+€419,873
Deferred charges and accrued income
-€7,209
Trade debts
+€153,830
Tax, wage and social debts
-€150,828
Investment (derived)
-€72,822
Investment in fixed assets (net)
-€72,822
Financing
+€91,617
Short-term financial debts
+€91,617
Cash 2025
€1,812
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,907,509 | €5,187,496 | +€279,987 | +5.7% |
| Fixed assets | 21/28 | €331,558 | €319,794 | -€11,763 | -3.5% |
| Intangible fixed assets | 21 | €299,453 | €297,695 | -€1,758 | -0.6% |
| Tangible fixed assets | 22/27 | €30,734 | €20,729 | -€10,005 | -32.6% |
| Plant, machinery and equipment | 23 | €30,401 | €20,729 | -€9,672 | -31.8% |
| Furniture and vehicles | 24 | €334 | - | -€334 | |
| Financial fixed assets | 28 | €1,370 | €1,370 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,370 | €1,370 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,370 | €1,370 | = | 0.0% |
| Current assets | 29/58 | €4,575,951 | €4,867,701 | +€291,750 | +6.4% |
| Stocks and contracts in progress | 3 | €1,365,195 | €2,069,670 | +€704,475 | +51.6% |
| Stocks | 30/36 | €1,365,195 | €2,069,670 | +€704,475 | +51.6% |
| Goods purchased for resale | 34 | €1,365,195 | €2,069,670 | +€704,475 | +51.6% |
| Amounts receivable within one year | 40/41 | €3,202,397 | €2,782,524 | -€419,873 | -13.1% |
| Trade receivables | 40 | €2,050,717 | €1,892,057 | -€158,660 | -7.7% |
| Other amounts receivable | 41 | €1,151,680 | €890,467 | -€261,213 | -22.7% |
| Cash at bank and in hand | 54/58 | €1,873 | €1,812 | -€61 | -3.2% |
| Deferred charges and accrued income | 490/1 | €6,487 | €13,696 | +€7,209 | +111% |
| Total equity and liabilities | 10/49 | €4,907,509 | €5,187,496 | +€279,987 | +5.7% |
| Equity | 10/15 | €2,740,505 | €2,925,872 | +€185,367 | +6.8% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,575,505 | €2,760,872 | +€185,367 | +7.2% |
| Amounts payable | 17/49 | €2,167,004 | €2,261,623 | +€94,619 | +4.4% |
| Amounts payable within one year | 42/48 | €2,167,004 | €2,261,623 | +€94,619 | +4.4% |
| Financial debts | 43 | - | €91,617 | +€91,617 | |
| Credit institutions | 430/8 | - | €91,617 | +€91,617 | |
| Trade debts | 44 | €1,537,355 | €1,691,184 | +€153,830 | +10.0% |
| Suppliers | 440/4 | €1,537,355 | €1,691,184 | +€153,830 | +10.0% |
| Taxes, remuneration and social security | 45 | €629,650 | €478,822 | -€150,828 | -24.0% |
| Taxes | 450/3 | €233,790 | €255,374 | +€21,584 | +9.2% |
| Remuneration and social security | 454/9 | €395,860 | €223,448 | -€172,412 | -43.6% |
| Operating income | 70/76A | €11,942,686 | €12,335,946 | +€393,260 | +3.3% |
| Turnover | 70 | €11,676,629 | €12,038,272 | +€361,642 | +3.1% |
| Other operating income | 74 | €266,057 | €297,675 | +€31,618 | +11.9% |
| Operating charges | 60/66A | €11,623,321 | €12,093,434 | +€470,113 | +4.0% |
| Goods for resale, raw materials and consumables | 60 | €4,427,370 | €4,897,871 | +€470,501 | +10.6% |
| Purchases | 600/8 | €3,827,156 | €5,498,226 | +€1.7m | +43.7% |
| Change in stocks: decrease (increase) | 609 | €600,214 | -€600,355 | -€1.2m | |
| Services and other goods | 61 | €4,820,704 | €4,922,094 | +€101,390 | +2.1% |
| Remuneration, social security and pensions | 62 | €2,199,382 | €2,300,441 | +€101,059 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,927 | €84,586 | +€25,658 | +43.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €146,114 | -€111,558 | -€257,672 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,177 | - | +€29,177 | |
| Other operating charges | 640/8 | €1 | - | -€1 | |
| Operating profit (loss) | 9901 | €319,366 | €242,513 | -€76,853 | -24.1% |
| Financial income | 75/76B | €19,218 | €27,560 | +€8,342 | +43.4% |
| Recurring financial income | 75 | €19,218 | €27,560 | +€8,342 | +43.4% |
| Income from financial fixed assets | 750 | €10 | - | -€10 | |
| Income from current assets | 751 | €19,208 | €27,560 | +€8,352 | +43.5% |
| Financial charges | 65/66B | €4,274 | €4,333 | +€59 | +1.4% |
| Recurring financial charges | 65 | €4,274 | €4,333 | +€59 | +1.4% |
| Debt charges | 650 | €4,274 | €4,333 | +€59 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €334,310 | €265,739 | -€68,571 | -20.5% |
| Income taxes | 67/77 | €1,530 | €80,372 | +€78,841 | +5,152% |
| Taxes | 670/3 | €1,530 | €80,372 | +€78,841 | +5,152% |
| Profit (loss) for the period | 9904 | €332,779 | €185,367 | -€147,412 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €332,779 | €185,367 | -€147,412 | -44.3% |
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 8 November 2026 via checked.be.