Paramedical Cosmetics Plus: 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.
"Paramedical Cosmetics Plus"
Largest movements
- Tangible fixed assets -€12,801
down €12,801 (-17.3%), from €74,146 to €61,345
of which Furniture and vehicles: -€12,201
- Cash +€12,296
up €12,296 (+221%), from €5,552 to €17,848
mainly Net result for the year (+€31,537) and Depreciation (+€17,908)
- Intangible fixed assets +€8,965
up €8,965 (+1,389%), from €645 to €9,610
- Stocks and contracts +€7,407
up €7,407 (+12.8%), from €58,082 to €65,489
- Receivables within one year +€2,678
up €2,678 (+50.6%), from €5,295 to €7,974
of which Trade receivables: +€4,621
- Profit (loss) carried forward +€21,537
up €21,537 (+25.9%), from €83,165 to €104,701
- Trade debts -€8,091
down €8,091 (-36.0%), from €22,452 to €14,362
- Other debts +€8,083
up €8,083 (+28.5%), from €28,370 to €36,453
- Tax, wage and social debts -€2,426
down €2,426 (-33.5%), from €7,239 to €4,813
of which Remuneration and social security: -€6,543
- Staff costs -€40,670
down €40,670 (-93.2%), from €43,640 to €2,971
- Gross operating margin +€11,895
up €11,895 (+23.2%), from €51,175 to €63,070
- Taxes +€7,248
up €7,248 (+3,116%), from €233 to €7,480
- Depreciation +€3,962
up €3,962 (+28.4%), from €13,946 to €17,908
- Financial charges +€881
up €881 (+129%), from €683 to €1,564
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 | €146,233 | €165,564 | +€19,330 | +13.2% |
| Fixed assets | 21/28 | €74,791 | €70,955 | -€3,836 | -5.1% |
| Intangible fixed assets | 21 | €645 | €9,610 | +€8,965 | +1,389% |
| Tangible fixed assets | 22/27 | €74,146 | €61,345 | -€12,801 | -17.3% |
| Plant, machinery and equipment | 23 | €1,402 | €3,555 | +€2,153 | +154% |
| Furniture and vehicles | 24 | €50,081 | €37,880 | -€12,201 | -24.4% |
| Other tangible fixed assets | 26 | €22,663 | €19,909 | -€2,753 | -12.1% |
| Current assets | 29/58 | €71,442 | €94,609 | +€23,167 | +32.4% |
| Stocks and contracts in progress | 3 | €58,082 | €65,489 | +€7,407 | +12.8% |
| Stocks | 30/36 | €58,082 | €65,489 | +€7,407 | +12.8% |
| Amounts receivable within one year | 40/41 | €5,295 | €7,974 | +€2,678 | +50.6% |
| Trade receivables | 40 | €1,945 | €6,566 | +€4,621 | +238% |
| Other amounts receivable | 41 | €3,350 | €1,408 | -€1,942 | -58.0% |
| Cash at bank and in hand | 54/58 | €5,552 | €17,848 | +€12,296 | +221% |
| Deferred charges and accrued income | 490/1 | €2,513 | €3,298 | +€785 | +31.2% |
| Total equity and liabilities | 10/49 | €146,233 | €165,564 | +€19,330 | +13.2% |
| Equity | 10/15 | €88,165 | €109,701 | +€21,537 | +24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,165 | €104,701 | +€21,537 | +25.9% |
| Amounts payable | 17/49 | €58,068 | €55,862 | -€2,206 | -3.8% |
| Amounts payable within one year | 42/48 | €58,068 | €55,627 | -€2,441 | -4.2% |
| Financial debts | 43 | €7 | €0 | -€7 | -100% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100% |
| Trade debts | 44 | €22,452 | €14,362 | -€8,091 | -36.0% |
| Suppliers | 440/4 | €22,452 | €14,362 | -€8,091 | -36.0% |
| Taxes, remuneration and social security | 45 | €7,239 | €4,813 | -€2,426 | -33.5% |
| Taxes | 450/3 | €696 | €4,813 | +€4,117 | +592% |
| Remuneration and social security | 454/9 | €6,543 | €0 | -€6,543 | -100% |
| Other amounts payable | 47/48 | €28,370 | €36,453 | +€8,083 | +28.5% |
| Accrued charges and deferred income | 492/3 | - | €235 | +€235 | |
| Remuneration, social security and pensions | 62 | €43,640 | €2,971 | -€40,670 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,946 | €17,908 | +€3,962 | +28.4% |
| Other operating charges | 640/8 | €1,935 | €1,625 | -€310 | -16.0% |
| Gross operating margin | 9900 | €51,175 | €63,070 | +€11,895 | +23.2% |
| Operating profit (loss) | 9901 | -€8,347 | €40,566 | +€48,913 | |
| Financial income | 75/76B | €66 | €14 | -€52 | -78.9% |
| Recurring financial income | 75 | €66 | €14 | -€52 | -78.9% |
| Financial charges | 65/66B | €683 | €1,564 | +€881 | +129% |
| Recurring financial charges | 65 | €683 | €1,564 | +€881 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€8,963 | €39,017 | +€47,980 | |
| Income taxes | 67/77 | €233 | €7,480 | +€7,248 | +3,116% |
| Profit (loss) for the period | 9904 | -€9,196 | €31,537 | +€40,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,196 | €31,537 | +€40,733 |
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 29 October 2026 via checked.be.