TOUCHE 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.
TOUCHE COSMETICS
Largest movements
- Tangible fixed assets -€7,568
down €7,568 (-26.8%), from €28,214 to €20,646
of which Furniture and vehicles: -€4,077
- Cash -€2,226
down €2,226 (-33.9%), from €6,563 to €4,336
mainly Debts after one year (-€9,929) and Current portion of long-term debt (-€1,763)
- Receivables within one year -€1,075
down €1,075 (-75.9%), from €1,416 to €341
of which Other amounts receivable: -€1,155
- Debts after one year -€9,929
down €9,929 (-52.5%), from €18,929 to €9,000
- Other debts +€2,322
up €2,322 (+129%), from €1,802 to €4,123
- Current portion of long-term debt -€1,763
down €1,763 (-47.7%), from €3,692 to €1,929
- Profit (loss) carried forward -€997
new in 2025: -€997
- Trade debts -€536
down €536 (-32.8%), from €1,634 to €1,097
- Other operating charges +€1,081
up €1,081 (+189%), from €572 to €1,653
- Gross operating margin -€377
down €377 (-3.9%), from €9,676 to €9,299
- Depreciation -€365
down €365 (-4.6%), from €7,933 to €7,568
- Financial charges -€295
down €295 (-41.3%), from €715 to €420
- Taxes +€276
up €276 (+72.7%), from €379 to €655
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 | €41,005 | €30,228 | -€10,776 | -26.3% |
| Fixed assets | 21/28 | €28,269 | €20,701 | -€7,568 | -26.8% |
| Tangible fixed assets | 22/27 | €28,214 | €20,646 | -€7,568 | -26.8% |
| Land and buildings | 22 | €22,361 | €18,870 | -€3,491 | -15.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,853 | €1,776 | -€4,077 | -69.7% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €12,735 | €9,527 | -€3,208 | -25.2% |
| Stocks and contracts in progress | 3 | €4,166 | €4,144 | -€22 | -0.5% |
| Stocks | 30/36 | €4,166 | €4,144 | -€22 | -0.5% |
| Amounts receivable within one year | 40/41 | €1,416 | €341 | -€1,075 | -75.9% |
| Trade receivables | 40 | €0 | €80 | +€80 | |
| Other amounts receivable | 41 | €1,416 | €262 | -€1,155 | -81.5% |
| Cash at bank and in hand | 54/58 | €6,563 | €4,336 | -€2,226 | -33.9% |
| Deferred charges and accrued income | 490/1 | €591 | €706 | +€115 | +19.5% |
| Total equity and liabilities | 10/49 | €41,005 | €30,228 | -€10,776 | -26.3% |
| Equity | 10/15 | €14,303 | €13,307 | -€997 | -7.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,303 | €11,303 | = | 0.0% |
| Distributable reserves | 133 | €11,303 | €11,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€997 | -€997 | |
| Amounts payable | 17/49 | €26,701 | €16,922 | -€9,780 | -36.6% |
| Amounts payable after more than one year | 17 | €18,929 | €9,000 | -€9,929 | -52.5% |
| Financial debts | 170/4 | €18,929 | €9,000 | -€9,929 | -52.5% |
| Amounts payable within one year | 42/48 | €7,772 | €7,922 | +€150 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €3,692 | €1,929 | -€1,763 | -47.7% |
| Trade debts | 44 | €1,634 | €1,097 | -€536 | -32.8% |
| Suppliers | 440/4 | €1,634 | €1,097 | -€536 | -32.8% |
| Taxes, remuneration and social security | 45 | €645 | €772 | +€127 | +19.8% |
| Taxes | 450/3 | €645 | €772 | +€127 | +19.8% |
| Other amounts payable | 47/48 | €1,802 | €4,123 | +€2,322 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,933 | €7,568 | -€365 | -4.6% |
| Other operating charges | 640/8 | €572 | €1,653 | +€1,081 | +189% |
| Gross operating margin | 9900 | €9,676 | €9,299 | -€377 | -3.9% |
| Operating profit (loss) | 9901 | €1,171 | €78 | -€1,093 | -93.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €715 | €420 | -€295 | -41.3% |
| Recurring financial charges | 65 | €715 | €420 | -€295 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €457 | -€341 | -€798 | |
| Income taxes | 67/77 | €379 | €655 | +€276 | +72.7% |
| Profit (loss) for the period | 9904 | €77 | -€997 | -€1,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €77 | -€997 | -€1,074 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.