STAR LIGHT 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.
STAR LIGHT COSMETICS
Largest movements
- Receivables within one year -€4,878
down €4,878 (-27.8%), from €17,550 to €12,672
of which Other amounts receivable: -€4,785
- Cash -€652
down €652 (-17.6%), from €3,713 to €3,061
mainly Tax, wage and social debts (-€4,669) and Accrued charges and deferred income (-€2,039)
- Tangible fixed assets -€262
no longer reported in 2025 (was €262)
- Stocks and contracts -€250
down €250 (-18.2%), from €1,373 to €1,123
- Tax, wage and social debts -€4,669
down €4,669 (-69.0%), from €6,772 to €2,102
- Accrued charges and deferred income -€2,039
no longer reported in 2025 (was €2,039)
- Trade debts +€571
new in 2025: €571
- Gross operating margin -€4,502
down €4,502 (-96.1%), from €4,683 to €181
- Financial charges +€412
up €412 (+127%), from €326 to €738
of which Financial charges: +€237
- Financial income +€111
up €111 (+9.8%), from €1,125 to €1,236
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 | €23,075 | €16,956 | -€6,120 | -26.5% |
| Fixed assets | 21/28 | €262 | - | -€262 | |
| Tangible fixed assets | 22/27 | €262 | - | -€262 | |
| Other tangible fixed assets | 26 | €262 | - | -€262 | |
| Current assets | 29/58 | €22,813 | €16,956 | -€5,858 | -25.7% |
| Stocks and contracts in progress | 3 | €1,373 | €1,123 | -€250 | -18.2% |
| Stocks | 30/36 | €1,373 | €1,123 | -€250 | -18.2% |
| Amounts receivable within one year | 40/41 | €17,550 | €12,672 | -€4,878 | -27.8% |
| Trade receivables | 40 | €93 | - | -€93 | |
| Other amounts receivable | 41 | €17,458 | €12,672 | -€4,785 | -27.4% |
| Cash at bank and in hand | 54/58 | €3,713 | €3,061 | -€652 | -17.6% |
| Deferred charges and accrued income | 490/1 | €178 | €100 | -€78 | -43.7% |
| Total equity and liabilities | 10/49 | €23,075 | €16,956 | -€6,120 | -26.5% |
| Equity | 10/15 | €14,265 | €14,283 | +€18 | +0.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,735 | -€4,717 | +€18 | +0.4% |
| Amounts payable | 17/49 | €8,811 | €2,673 | -€6,137 | -69.7% |
| Amounts payable within one year | 42/48 | €6,772 | €2,673 | -€4,098 | -60.5% |
| Trade debts | 44 | - | €571 | +€571 | |
| Suppliers | 440/4 | - | €571 | +€571 | |
| Taxes, remuneration and social security | 45 | €6,772 | €2,102 | -€4,669 | -69.0% |
| Taxes | 450/3 | €6,772 | €2,102 | -€4,669 | -69.0% |
| Accrued charges and deferred income | 492/3 | €2,039 | - | -€2,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262 | €262 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,683 | €181 | -€4,502 | -96.1% |
| Operating profit (loss) | 9901 | €4,034 | -€480 | -€4,515 | |
| Financial income | 75/76B | €1,125 | €1,236 | +€111 | +9.8% |
| Recurring financial income | 75 | €1,125 | €1,236 | +€111 | +9.8% |
| Financial charges | 65/66B | €326 | €738 | +€412 | +127% |
| Recurring financial charges | 65 | €326 | €563 | +€237 | +72.9% |
| Non-recurring financial charges | 66B | - | €175 | +€175 | |
| Profit (loss) for the period before taxes | 9903 | €4,834 | €18 | -€4,816 | -99.6% |
| Profit (loss) for the period | 9904 | €4,834 | €18 | -€4,816 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,834 | €18 | -€4,816 | -99.6% |
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 24 October 2026 via checked.be.