SABELLE COSMETICS: 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.
SABELLE COSMETICS
Largest movements
- Cash +€21,562
up €21,562 (+159%), from €13,599 to €35,161
mainly Debts after one year (+€25,000) and Tax, wage and social debts (+€766)
- Debts after one year +€25,000
up €25,000 (+29.4%), from €85,050 to €110,050
- Current portion of long-term debt -€3,002
down €3,002 (-8.3%), from €36,030 to €33,027
- Financial charges -€6,446
down €6,446 (-96.3%), from €6,696 to €250
- Gross operating margin +€1,870
up €1,870 (+94.0%), from -€1,989 to -€119
- Other operating charges -€1,219
no longer reported in 2025 (was €1,219)
- Staff costs -€261
no longer reported in 2025 (was €261)
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 | €250,136 | €272,464 | +€22,328 | +8.9% |
| Fixed assets | 21/28 | €2,531 | €2,531 | = | 0.0% |
| Financial fixed assets | 28 | €2,531 | €2,531 | = | 0.0% |
| Current assets | 29/58 | €247,605 | €269,932 | +€22,328 | +9.0% |
| Stocks and contracts in progress | 3 | €207,313 | €207,313 | = | 0.0% |
| Stocks | 30/36 | €207,313 | €207,313 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,244 | €21,010 | +€766 | +3.8% |
| Other amounts receivable | 41 | €20,244 | €21,010 | +€766 | +3.8% |
| Cash at bank and in hand | 54/58 | €13,599 | €35,161 | +€21,562 | +159% |
| Deferred charges and accrued income | 490/1 | €6,449 | €6,449 | = | 0.0% |
| Total equity and liabilities | 10/49 | €250,136 | €272,464 | +€22,328 | +8.9% |
| Equity | 10/15 | €19,835 | €19,466 | -€369 | -1.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,165 | -€10,534 | -€369 | -3.6% |
| Amounts payable | 17/49 | €230,301 | €252,998 | +€22,697 | +9.9% |
| Amounts payable after more than one year | 17 | €85,050 | €110,050 | +€25,000 | +29.4% |
| Financial debts | 170/4 | €85,050 | €110,050 | +€25,000 | +29.4% |
| Amounts payable within one year | 42/48 | €145,251 | €142,948 | -€2,303 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €36,030 | €33,027 | -€3,002 | -8.3% |
| Trade debts | 44 | €107,590 | €107,524 | -€67 | -0.1% |
| Suppliers | 440/4 | €107,590 | €107,524 | -€67 | -0.1% |
| Taxes, remuneration and social security | 45 | - | €766 | +€766 | |
| Taxes | 450/3 | - | €766 | +€766 | |
| Other amounts payable | 47/48 | €1,631 | €1,631 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €261 | - | -€261 | |
| Other operating charges | 640/8 | €1,219 | - | -€1,219 | |
| Gross operating margin | 9900 | -€1,989 | -€119 | +€1,870 | +94.0% |
| Operating profit (loss) | 9901 | -€3,469 | -€119 | +€3,350 | +96.6% |
| Financial charges | 65/66B | €6,696 | €250 | -€6,446 | -96.3% |
| Recurring financial charges | 65 | €6,696 | €250 | -€6,446 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,165 | -€369 | +€9,796 | +96.4% |
| Profit (loss) for the period | 9904 | -€10,165 | -€369 | +€9,796 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,165 | -€369 | +€9,796 | +96.4% |
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 14 October 2026 via checked.be.