PROFESSIONAILS: 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.
What changed
PROFESSIONAILS
NACE 46.450, Wholesale of perfume and cosmetics
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€354,369
2024 · -€267,164-€87,206
Equity
€3.8m
2024 · €4.2m-€391,791
Cash
€383,705
2024 · €953,941-€570,236
Balance sheet total
€5.4m
2024 · €5.9m-€497,285
Largest movements
Assets
- Cash -€570,236
down €570,236 (-59.8%), from €953,941 to €383,705
mainly Receivables within one year (-€470,809) and Debts after one year (-€366,738)
- Receivables within one year +€470,809
up €470,809 (+64.0%), from €735,746 to €1.2m
of which Trade receivables: +€426,893
- Tangible fixed assets -€252,060
down €252,060 (-10.4%), from €2.4m to €2.2m
of which Leasing and similar rights: -€233,173
- Stocks and contracts -€96,530
down €96,530 (-7.2%), from €1.3m to €1.2m
Equity and liabilities
- Debts after one year -€366,738
down €366,738 (-68.4%), from €535,900 to €169,162
- Profit (loss) carried forward -€354,369
down €354,369 (-10.7%), from €3.3m to €2.9m
- Trade debts +€191,185
up €191,185 (+36.3%), from €526,259 to €717,444
- Accrued charges and deferred income +€69,125
up €69,125 (+206%), from €33,505 to €102,630
Income statement
- Turnover -€649,446
down €649,446 (-7.0%), from €9.2m to €8.6m
- Services and other goods -€370,150
down €370,150 (-8.7%), from €4.2m to €3.9m
- Write-downs +€142,531
up €142,531 (+180%), from €79,150 to €221,680
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.
Result 2024
-€267,164
Turnover
-€649,446
Other operating income
+€28,149
Goods and materials
-€9,158
Services and other goods
+€370,150
Staff costs
+€57,867
Depreciation
+€29,926
Write-downs
-€142,531
Other operating charges
+€5,663
Other operating items
+€210,158
Financial income
-€6,134
Financial charges
+€18,148
Taxes
+€3
Result 2025
-€354,369
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€77,529
Investment
-€93,137
Financing
-€399,571
Cash 2024
€953,941
From operations (derived)
-€77,529
Net result for the year
-€354,369
Depreciation
+€389,054
Receivables after one year
-€52,437
Stocks and contracts
+€96,530
Receivables within one year
-€470,809
Deferred charges and accrued income
+€57,849
Trade debts
+€191,185
Tax, wage and social debts
-€7,616
Other debts
+€3,961
Accrued charges and deferred income
+€69,125
Investment (derived)
-€93,137
Investment in fixed assets (net)
-€93,137
Financing
-€399,571
Debts after one year
-€366,738
Current portion of long-term debt
+€4,589
Contributions, distributions and other
-€37,421
Cash 2025
€383,705
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,904,824 | €5,407,539 | -€497,285 | -8.4% |
| Fixed assets | 21/28 | €2,774,407 | €2,478,490 | -€295,917 | -10.7% |
| Intangible fixed assets | 21 | €340,376 | €296,520 | -€43,856 | -12.9% |
| Tangible fixed assets | 22/27 | €2,433,530 | €2,181,470 | -€252,060 | -10.4% |
| Plant, machinery and equipment | 23 | €49,371 | €44,869 | -€4,502 | -9.1% |
| Furniture and vehicles | 24 | €45,651 | €34,754 | -€10,898 | -23.9% |
| Leasing and similar rights | 25 | €2,315,634 | €2,082,461 | -€233,173 | -10.1% |
| Other tangible fixed assets | 26 | €22,874 | €19,386 | -€3,487 | -15.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €500 | €500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €3,130,417 | €2,929,049 | -€201,368 | -6.4% |
| Amounts receivable after more than one year | 29 | - | €52,437 | +€52,437 | |
| Trade receivables | 290 | - | €52,437 | +€52,437 | |
| Stocks and contracts in progress | 3 | €1,336,787 | €1,240,258 | -€96,530 | -7.2% |
| Stocks | 30/36 | €1,336,787 | €1,240,258 | -€96,530 | -7.2% |
| Raw materials and consumables | 30/31 | €474,113 | €433,247 | -€40,866 | -8.6% |
| Finished goods | 33 | €289,471 | €435,949 | +€146,478 | +50.6% |
| Goods purchased for resale | 34 | €378,084 | €371,062 | -€7,022 | -1.9% |
| Advance payments | 36 | €195,120 | - | -€195,120 | |
| Amounts receivable within one year | 40/41 | €735,746 | €1,206,556 | +€470,809 | +64.0% |
| Trade receivables | 40 | €692,955 | €1,119,848 | +€426,893 | +61.6% |
| Other amounts receivable | 41 | €42,791 | €86,708 | +€43,916 | +103% |
| Cash at bank and in hand | 54/58 | €953,941 | €383,705 | -€570,236 | -59.8% |
| Deferred charges and accrued income | 490/1 | €103,942 | €46,093 | -€57,849 | -55.7% |
| Total equity and liabilities | 10/49 | €5,904,824 | €5,407,539 | -€497,285 | -8.4% |
| Equity | 10/15 | €4,153,366 | €3,761,575 | -€391,791 | -9.4% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €544,784 | €544,784 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,200 | €21,200 | = | 0.0% |
| Legal reserve | 130 | €21,200 | €21,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,005 | €9,005 | = | 0.0% |
| Distributable reserves | 133 | €514,579 | €514,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,303,694 | €2,949,324 | -€354,369 | -10.7% |
| Investment grants | 15 | €92,888 | €55,467 | -€37,421 | -40.3% |
| Amounts payable | 17/49 | €1,751,458 | €1,645,964 | -€105,494 | -6.0% |
| Amounts payable after more than one year | 17 | €535,900 | €169,162 | -€366,738 | -68.4% |
| Financial debts | 170/4 | €535,900 | €169,162 | -€366,738 | -68.4% |
| Leasing and similar obligations | 172 | €535,900 | €169,162 | -€366,738 | -68.4% |
| Amounts payable within one year | 42/48 | €1,182,053 | €1,374,171 | +€192,118 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €367,031 | €371,620 | +€4,589 | +1.3% |
| Trade debts | 44 | €526,259 | €717,444 | +€191,185 | +36.3% |
| Suppliers | 440/4 | €526,259 | €717,444 | +€191,185 | +36.3% |
| Taxes, remuneration and social security | 45 | €279,357 | €271,741 | -€7,616 | -2.7% |
| Taxes | 450/3 | €3,855 | €775 | -€3,080 | -79.9% |
| Remuneration and social security | 454/9 | €275,502 | €270,966 | -€4,536 | -1.6% |
| Other amounts payable | 47/48 | €9,406 | €13,367 | +€3,961 | +42.1% |
| Accrued charges and deferred income | 492/3 | €33,505 | €102,630 | +€69,125 | +206% |
| Operating income | 70/76A | €9,417,850 | €9,006,711 | -€411,139 | -4.4% |
| Turnover | 70 | €9,217,786 | €8,568,340 | -€649,446 | -7.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€407 | €209,752 | +€210,158 | |
| Other operating income | 74 | €200,470 | €228,619 | +€28,149 | +14.0% |
| Operating charges | 60/66A | €9,624,473 | €9,312,556 | -€311,917 | -3.2% |
| Goods for resale, raw materials and consumables | 60 | €2,067,158 | €2,076,315 | +€9,158 | +0.4% |
| Purchases | 600/8 | €1,927,003 | €2,186,834 | +€259,830 | +13.5% |
| Change in stocks: decrease (increase) | 609 | €140,154 | -€110,518 | -€250,673 | |
| Services and other goods | 61 | €4,244,251 | €3,874,101 | -€370,150 | -8.7% |
| Remuneration, social security and pensions | 62 | €2,771,518 | €2,713,651 | -€57,867 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418,979 | €389,054 | -€29,926 | -7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €79,150 | €221,680 | +€142,531 | +180% |
| Other operating charges | 640/8 | €43,418 | €37,755 | -€5,663 | -13.0% |
| Operating profit (loss) | 9901 | -€206,623 | -€305,845 | -€99,222 | -48.0% |
| Financial income | 75/76B | €54,686 | €48,552 | -€6,134 | -11.2% |
| Recurring financial income | 75 | €54,686 | €48,552 | -€6,134 | -11.2% |
| Income from current assets | 751 | €11,458 | €3,753 | -€7,706 | -67.3% |
| Other financial income | 752/9 | €43,228 | €44,800 | +€1,572 | +3.6% |
| Financial charges | 65/66B | €112,224 | €94,076 | -€18,148 | -16.2% |
| Recurring financial charges | 65 | €112,224 | €94,076 | -€18,148 | -16.2% |
| Debt charges | 650 | €47,863 | €36,881 | -€10,982 | -22.9% |
| Other financial charges | 652/9 | €64,361 | €57,196 | -€7,165 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€264,161 | -€351,369 | -€87,209 | -33.0% |
| Income taxes | 67/77 | €3,003 | €3,000 | -€3 | -0.1% |
| Taxes | 670/3 | €3,003 | €3,000 | -€3 | -0.1% |
| Profit (loss) for the period | 9904 | -€267,164 | -€354,369 | -€87,206 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€267,164 | -€354,369 | -€87,206 | -32.6% |
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 13 October 2026 via checked.be.