RIGGIO - COSMEC: what changed
What changed
RIGGIO - COSMEC
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
-€12,775
2024 · €13,876-€26,651
Equity
€281,831
2024 · €294,607-€12,775
Cash
€6,870
2024 · €8,137-€1,268
Balance sheet total
€914,595
2024 · €722,324+€192,271
Largest movements
Assets
- Receivables within one year +€249,936
up €249,936 (+644%), from €38,828 to €288,763
of which Other amounts receivable: +€225,362
- Stocks and contracts -€39,777
down €39,777 (-23.5%), from €169,455 to €129,678
- Tangible fixed assets -€20,489
down €20,489 (-4.1%), from €505,705 to €485,216
of which Land and buildings: -€24,340
Equity and liabilities
- Other debts +€273,955
new in 2025: €273,955
- Provisions -€71,891
no longer reported in 2025 (was €71,891)
- Trade debts +€31,067
up €31,067 (+29.3%), from €105,873 to €136,939
- Debts after one year -€26,562
down €26,562 (-66.1%), from €40,202 to €13,640
- Reserves -€12,775
down €12,775 (-5.8%), from €218,607 to €205,831
of which Distributable reserves: -€20,375
Income statement
- Gross operating margin -€157,336
down €157,336 (-69.8%), from €225,285 to €67,949
- Provisions -€71,891
new in 2025: -€71,891
- Write-downs -€69,204
no longer reported in 2025 (was €69,204)
- Staff costs +€19,829
up €19,829 (+27.3%), from €72,561 to €92,390
- Taxes -€4,660
down €4,660 (-64.4%), from €7,238 to €2,578
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
€13,876
Gross operating margin
-€157,336
Staff costs
-€19,829
Depreciation
-€175
Write-downs
+€69,204
Provisions
+€71,891
Other operating charges
+€678
Financial income
+€257
Financial charges
+€3,998
Taxes
+€4,660
Result 2025
-€12,775
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
+€32,699
Investment
-€6,224
Financing
-€27,743
Cash 2024
€8,137
From operations (derived)
+€32,699
Net result for the year
-€12,775
Depreciation
+€26,713
Stocks and contracts
+€39,777
Receivables within one year
-€249,936
Deferred charges and accrued income
-€3,869
Provisions
-€71,891
Trade debts
+€31,067
Tax, wage and social debts
+€1,359
Advances received
-€1,700
Other debts
+€273,955
Investment (derived)
-€6,224
Investment in fixed assets (net)
-€6,224
Financing
-€27,743
Debts after one year
-€26,562
Current portion of long-term debt
+€927
Short-term financial debts
-€2,108
Cash 2025
€6,870
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €722,324 | €914,595 | +€192,271 | +26.6% |
| Fixed assets | 21/28 | €505,705 | €485,216 | -€20,489 | -4.1% |
| Tangible fixed assets | 22/27 | €505,705 | €485,216 | -€20,489 | -4.1% |
| Land and buildings | 22 | €499,389 | €475,049 | -€24,340 | -4.9% |
| Plant, machinery and equipment | 23 | €0 | €9,320 | +€9,320 | |
| Furniture and vehicles | 24 | €6,316 | €847 | -€5,468 | -86.6% |
| Current assets | 29/58 | €216,619 | €429,379 | +€212,760 | +98.2% |
| Stocks and contracts in progress | 3 | €169,455 | €129,678 | -€39,777 | -23.5% |
| Stocks | 30/36 | €169,455 | €129,678 | -€39,777 | -23.5% |
| Amounts receivable within one year | 40/41 | €38,828 | €288,763 | +€249,936 | +644% |
| Trade receivables | 40 | €18,603 | €43,176 | +€24,573 | +132% |
| Other amounts receivable | 41 | €20,225 | €245,587 | +€225,362 | +1,114% |
| Cash at bank and in hand | 54/58 | €8,137 | €6,870 | -€1,268 | -15.6% |
| Deferred charges and accrued income | 490/1 | €199 | €4,068 | +€3,869 | +1,944% |
| Total equity and liabilities | 10/49 | €722,324 | €914,595 | +€192,271 | +26.6% |
| Equity | 10/15 | €294,607 | €281,831 | -€12,775 | -4.3% |
| Contributions | 10/11 | €76,000 | €76,000 | = | 0.0% |
| Reserves | 13 | €218,607 | €205,831 | -€12,775 | -5.8% |
| Non-distributable reserves | 130/1 | - | €7,600 | +€7,600 | |
| Reserves not available under the articles | 1311 | - | €7,600 | +€7,600 | |
| Distributable reserves | 133 | €218,607 | €198,231 | -€20,375 | -9.3% |
| Provisions and deferred taxes | 16 | €71,891 | - | -€71,891 | |
| Provisions for liabilities and charges | 160/5 | €71,891 | - | -€71,891 | |
| Pensions and similar obligations | 160 | €71,891 | - | -€71,891 | |
| Amounts payable | 17/49 | €355,825 | €632,764 | +€276,938 | +77.8% |
| Amounts payable after more than one year | 17 | €40,202 | €13,640 | -€26,562 | -66.1% |
| Financial debts | 170/4 | €40,202 | €13,640 | -€26,562 | -66.1% |
| Amounts payable within one year | 42/48 | €315,623 | €619,124 | +€303,500 | +96.2% |
| Current portion of amounts payable after more than one year | 42 | €124,635 | €125,562 | +€927 | +0.7% |
| Financial debts | 43 | €38,568 | €36,460 | -€2,108 | -5.5% |
| Credit institutions | 430/8 | €38,568 | €36,460 | -€2,108 | -5.5% |
| Trade debts | 44 | €105,873 | €136,939 | +€31,067 | +29.3% |
| Suppliers | 440/4 | €105,873 | €136,939 | +€31,067 | +29.3% |
| Advances received on contracts in progress | 46 | €1,700 | - | -€1,700 | |
| Taxes, remuneration and social security | 45 | €44,848 | €46,207 | +€1,359 | +3.0% |
| Taxes | 450/3 | €36,050 | €41,777 | +€5,727 | +15.9% |
| Remuneration and social security | 454/9 | €8,798 | €4,430 | -€4,368 | -49.6% |
| Other amounts payable | 47/48 | - | €273,955 | +€273,955 | |
| Remuneration, social security and pensions | 62 | €72,561 | €92,390 | +€19,829 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,538 | €26,713 | +€175 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €69,204 | - | -€69,204 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€71,891 | -€71,891 | |
| Other operating charges | 640/8 | €18,102 | €17,424 | -€678 | -3.7% |
| Gross operating margin | 9900 | €225,285 | €67,949 | -€157,336 | -69.8% |
| Operating profit (loss) | 9901 | €38,880 | €3,313 | -€35,566 | -91.5% |
| Financial income | 75/76B | - | €257 | +€257 | |
| Recurring financial income | 75 | - | €257 | +€257 | |
| Financial charges | 65/66B | €17,766 | €13,768 | -€3,998 | -22.5% |
| Recurring financial charges | 65 | €17,766 | €13,768 | -€3,998 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €21,113 | -€10,198 | -€31,311 | |
| Income taxes | 67/77 | €7,238 | €2,578 | -€4,660 | -64.4% |
| Profit (loss) for the period | 9904 | €13,876 | -€12,775 | -€26,651 | |
| Transfer from tax-exempt reserves | 789 | - | €18,159 | +€18,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,876 | €5,383 | -€8,492 | -61.2% |
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.