SDK CARE AND BEAUTY: 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.
SDK CARE AND BEAUTY
Largest movements
- Receivables within one year +€30,257
up €30,257 (+202%), from €14,993 to €45,250
of which Other amounts receivable: +€22,903
- Intangible fixed assets -€1,916
no longer reported in 2023 (was €1,916)
- Cash +€1,823
up €1,823 (+85.2%), from €2,140 to €3,962
- Tangible fixed assets -€1,232
down €1,232 (-100%), from €1,232 to €0
- Debts within one year +€26,967
up €26,967 (+218%), from €12,364 to €39,331
of which Trade debts: +€30,331
- Equity +€1,613
up €1,613 (+17.7%), from €9,118 to €10,731
of which Profit (loss) carried forward: +€1,613
- Gross operating margin +€3,350
up €3,350 (+220%), from €1,523 to €4,873
- Depreciation -€902
down €902 (-51.1%), from €1,764 to €862
- Other operating charges +€498
new in 2023: €498
- Financial charges +€404
new in 2023: €404
- Taxes +€296
up €296 (+232%), from €128 to €423
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,483 | €50,062 | +€28,580 | +133% |
| Fixed assets | 21/28 | €3,148 | €0 | -€3,148 | -100% |
| Intangible fixed assets | 21 | €1,916 | - | -€1,916 | |
| Tangible fixed assets | 22/27 | €1,232 | €0 | -€1,232 | -100% |
| Current assets | 29/58 | €18,335 | €50,062 | +€31,728 | +173% |
| Stocks and contracts in progress | 3 | €1,202 | €850 | -€352 | -29.3% |
| Stocks | 30/36 | - | €850 | +€850 | |
| Amounts receivable within one year | 40/41 | €14,993 | €45,250 | +€30,257 | +202% |
| Trade receivables | 40 | - | €22,347 | +€22,347 | |
| Other amounts receivable | 41 | - | €22,903 | +€22,903 | |
| Cash at bank and in hand | 54/58 | €2,140 | €3,962 | +€1,823 | +85.2% |
| Total equity and liabilities | 10/49 | €21,483 | €50,062 | +€28,580 | +133% |
| Equity | 10/15 | €9,118 | €10,731 | +€1,613 | +17.7% |
| Contributions | 10/11 | - | €200 | +€200 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€1,082 | €531 | +€1,613 | |
| Amounts payable | 17/49 | €12,364 | €39,331 | +€26,967 | +218% |
| Amounts payable within one year | 42/48 | €12,364 | €39,331 | +€26,967 | +218% |
| Financial debts | 43 | - | €3,924 | +€3,924 | |
| Credit institutions | 430/8 | - | €3,924 | +€3,924 | |
| Trade debts | 44 | €3,144 | €33,475 | +€30,331 | +965% |
| Suppliers | 440/4 | - | €33,475 | +€33,475 | |
| Taxes, remuneration and social security | 45 | - | €958 | +€958 | |
| Taxes | 450/3 | - | €170 | +€170 | |
| Remuneration and social security | 454/9 | - | €789 | +€789 | |
| Other amounts payable | 47/48 | - | €974 | +€974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €862 | -€902 | -51.1% |
| Other operating charges | 640/8 | - | €498 | +€498 | |
| Gross operating margin | 9900 | €1,523 | €4,873 | +€3,350 | +220% |
| Operating profit (loss) | 9901 | -€1,559 | €3,513 | +€5,072 | |
| Recurring financial income | 75 | €1,589 | - | -€1,589 | |
| Financial charges | 65/66B | - | €404 | +€404 | |
| Recurring financial charges | 65 | €2,083 | €404 | -€1,680 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,053 | €3,109 | +€5,162 | |
| Income taxes | 67/77 | €128 | €423 | +€296 | +232% |
| Profit (loss) for the period | 9904 | -€2,181 | €2,686 | +€4,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,181 | €2,686 | +€4,867 |
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.