PRIMMO BEAUTY SERVICES: what changed
What changed
PRIMMO BEAUTY SERVICES
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
-€106,451
2023 · -€45,774-€60,677
Equity
€99,659
2023 · €206,110-€106,451
Cash
€2,019
2023 · €7,787-€5,768
Balance sheet total
€428,012
2023 · €481,538-€53,526
Largest movements
Assets
- Tangible fixed assets -€32,539
down €32,539 (-9.0%), from €362,187 to €329,648
of which Land and buildings: -€29,593
- Receivables within one year -€15,271
down €15,271 (-13.7%), from €111,073 to €95,802
of which Trade receivables: -€27,301
- Cash -€5,768
down €5,768 (-74.1%), from €7,787 to €2,019
mainly Net result for the year (-€106,451) and Trade debts (-€22,459)
Equity and liabilities
- Profit (loss) carried forward -€81,451
down €81,451 (-51.3%), from -€158,640 to -€240,091
- Other debts +€77,581
up €77,581 (+66.3%), from €117,001 to €194,581
- Revaluation surpluses -€25,000
down €25,000 (-8.3%), from €300,000 to €275,000
- Trade debts -€22,459
down €22,459 (-24.5%), from €91,756 to €69,296
- Debts after one year -€8,819
down €8,819 (-55.7%), from €15,832 to €7,012
Income statement
- Depreciation +€24,564
up €24,564 (+308%), from €7,975 to €32,539
- Staff costs +€18,506
up €18,506 (+9.5%), from €193,852 to €212,358
- Gross operating margin -€18,433
down €18,433 (-10.5%), from €175,221 to €156,788
Change in the result, 2023 to 2024
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 2023
-€45,774
Gross operating margin
-€18,433
Staff costs
-€18,506
Depreciation
-€24,564
Other operating charges
-€284
Financial income
+€375
Financial charges
+€734
Result 2024
-€106,451
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€510
Investment
€0
Financing
-€6,278
Cash 2023
€7,787
From operations (derived)
+€510
Net result for the year
-€106,451
Depreciation
+€32,539
Receivables within one year
+€15,271
Deferred charges and accrued income
-€52
Trade debts
-€22,459
Tax, wage and social debts
-€3,121
Other debts
+€77,581
Accrued charges and deferred income
+€7,202
Financing
-€6,278
Debts after one year
-€8,819
Current portion of long-term debt
+€283
Short-term financial debts
+€2,259
Cash 2024
€2,019
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,538 | €428,012 | -€53,526 | -11.1% |
| Fixed assets | 21/28 | €362,316 | €329,777 | -€32,539 | -9.0% |
| Intangible fixed assets | 21 | €129 | €129 | = | 0.0% |
| Tangible fixed assets | 22/27 | €362,187 | €329,648 | -€32,539 | -9.0% |
| Land and buildings | 22 | €357,563 | €327,969 | -€29,593 | -8.3% |
| Plant, machinery and equipment | 23 | €297 | €149 | -€148 | -49.8% |
| Furniture and vehicles | 24 | €4,327 | €1,529 | -€2,798 | -64.7% |
| Current assets | 29/58 | €119,222 | €98,234 | -€20,987 | -17.6% |
| Amounts receivable within one year | 40/41 | €111,073 | €95,802 | -€15,271 | -13.7% |
| Trade receivables | 40 | €108,629 | €81,328 | -€27,301 | -25.1% |
| Other amounts receivable | 41 | €2,445 | €14,474 | +€12,030 | +492% |
| Cash at bank and in hand | 54/58 | €7,787 | €2,019 | -€5,768 | -74.1% |
| Deferred charges and accrued income | 490/1 | €361 | €413 | +€52 | +14.3% |
| Total equity and liabilities | 10/49 | €481,538 | €428,012 | -€53,526 | -11.1% |
| Equity | 10/15 | €206,110 | €99,659 | -€106,451 | -51.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €300,000 | €275,000 | -€25,000 | -8.3% |
| Reserves | 13 | €3,250 | €3,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,250 | €3,250 | = | 0.0% |
| Legal reserve | 130 | €3,250 | €3,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,640 | -€240,091 | -€81,451 | -51.3% |
| Amounts payable | 17/49 | €275,428 | €328,353 | +€52,925 | +19.2% |
| Amounts payable after more than one year | 17 | €15,832 | €7,012 | -€8,819 | -55.7% |
| Other amounts payable | 178/9 | €15,832 | €7,012 | -€8,819 | -55.7% |
| Amounts payable within one year | 42/48 | €259,520 | €314,062 | +€54,542 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €8,537 | €8,819 | +€283 | +3.3% |
| Financial debts | 43 | €31,729 | €33,987 | +€2,259 | +7.1% |
| Credit institutions | 430/8 | €31,729 | €33,987 | +€2,259 | +7.1% |
| Trade debts | 44 | €91,756 | €69,296 | -€22,459 | -24.5% |
| Suppliers | 440/4 | €91,756 | €69,296 | -€22,459 | -24.5% |
| Taxes, remuneration and social security | 45 | €10,498 | €7,377 | -€3,121 | -29.7% |
| Taxes | 450/3 | €10,498 | €4,271 | -€6,227 | -59.3% |
| Remuneration and social security | 454/9 | - | €3,106 | +€3,106 | |
| Other amounts payable | 47/48 | €117,001 | €194,581 | +€77,581 | +66.3% |
| Accrued charges and deferred income | 492/3 | €76 | €7,279 | +€7,202 | +9,457% |
| Remuneration, social security and pensions | 62 | €193,852 | €212,358 | +€18,506 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,975 | €32,539 | +€24,564 | +308% |
| Other operating charges | 640/8 | €3,917 | €4,201 | +€284 | +7.2% |
| Gross operating margin | 9900 | €175,221 | €156,788 | -€18,433 | -10.5% |
| Operating profit (loss) | 9901 | -€30,523 | -€92,309 | -€61,786 | -202% |
| Financial income | 75/76B | €10 | €384 | +€375 | +3,916% |
| Recurring financial income | 75 | €10 | €384 | +€375 | +3,916% |
| Financial charges | 65/66B | €15,261 | €14,526 | -€734 | -4.8% |
| Recurring financial charges | 65 | €15,261 | €14,526 | -€734 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€45,774 | -€106,451 | -€60,677 | -133% |
| Profit (loss) for the period | 9904 | -€45,774 | -€106,451 | -€60,677 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,774 | -€106,451 | -€60,677 | -133% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.