PARFUMERIE KATHY: what changed
PARFUMERIE KATHY
Largest movements
- Tangible fixed assets -€9,964
down €9,964 (-21.5%), from €46,426 to €36,462
of which Land and buildings: -€9,713
- Cash +€2,397
up €2,397 (+138%), from €1,738 to €4,135
mainly Net result for the year (+€10,345) and Depreciation (+€9,964)
- Other debts -€17,716
down €17,716 (-9.0%), from €197,524 to €179,808
- Profit (loss) carried forward +€10,345
up €10,345 (+3.1%), from -€331,753 to -€321,408
- Gross operating margin -€6,258
down €6,258 (-20.5%), from €30,540 to €24,282
- Financial charges -€1,934
down €1,934 (-97.6%), from €1,982 to €48
- Depreciation -€1,309
down €1,309 (-11.6%), from €11,273 to €9,964
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,195 | €40,596 | -€7,599 | -15.8% |
| Fixed assets | 21/28 | €46,426 | €36,462 | -€9,964 | -21.5% |
| Tangible fixed assets | 22/27 | €46,426 | €36,462 | -€9,964 | -21.5% |
| Land and buildings | 22 | €45,669 | €35,956 | -€9,713 | -21.3% |
| Furniture and vehicles | 24 | €757 | €506 | -€251 | -33.2% |
| Current assets | 29/58 | €1,770 | €4,135 | +€2,365 | +134% |
| Amounts receivable within one year | 40/41 | €32 | - | -€32 | |
| Trade receivables | 40 | €32 | - | -€32 | |
| Cash at bank and in hand | 54/58 | €1,738 | €4,135 | +€2,397 | +138% |
| Total equity and liabilities | 10/49 | €48,195 | €40,596 | -€7,599 | -15.8% |
| Equity | 10/15 | -€149,557 | -€139,212 | +€10,345 | +6.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €63,196 | €63,196 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €61,337 | €61,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,753 | -€321,408 | +€10,345 | +3.1% |
| Amounts payable | 17/49 | €197,752 | €179,808 | -€17,944 | -9.1% |
| Amounts payable within one year | 42/48 | €197,752 | €179,808 | -€17,944 | -9.1% |
| Taxes, remuneration and social security | 45 | €228 | - | -€228 | |
| Taxes | 450/3 | €228 | - | -€228 | |
| Other amounts payable | 47/48 | €197,524 | €179,808 | -€17,716 | -9.0% |
| Non-recurring operating income | 76A | €6,500 | - | -€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,273 | €9,964 | -€1,309 | -11.6% |
| Other operating charges | 640/8 | €3,796 | €3,910 | +€114 | +3.0% |
| Gross operating margin | 9900 | €30,540 | €24,282 | -€6,258 | -20.5% |
| Operating profit (loss) | 9901 | €15,471 | €10,408 | -€5,063 | -32.7% |
| Financial charges | 65/66B | €1,982 | €48 | -€1,934 | -97.6% |
| Recurring financial charges | 65 | €1,982 | €48 | -€1,934 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €13,489 | €10,361 | -€3,129 | -23.2% |
| Income taxes | 67/77 | - | €15 | +€15 | |
| Profit (loss) for the period | 9904 | €13,489 | €10,345 | -€3,144 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,489 | €10,345 | -€3,144 | -23.3% |
Next steps
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 2 November 2026 via checked.be.