VIVET 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.
VIVET COSMETICS
Largest movements
- Stocks and contracts -€84,346
down €84,346 (-39.9%), from €211,200 to €126,854
- Receivables within one year +€50,758
up €50,758 (+37.1%), from €136,706 to €187,464
of which Trade receivables: +€51,801
- Receivables after one year -€7,310
down €7,310 (-6.4%), from €114,793 to €107,483
- Profit (loss) carried forward -€107,953
down €107,953 (-15.4%), from -€700,424 to -€808,377
- Trade debts +€26,724
up €26,724 (+33.4%), from €80,003 to €106,727
- Tax, wage and social debts +€21,368
up €21,368 (+52.6%), from €40,607 to €61,975
of which Taxes: +€18,013
- Other debts +€11,891
up €11,891 (+6.1%), from €193,807 to €205,697
- Accrued charges and deferred income +€5,692
up €5,692 (+72.2%), from €7,889 to €13,581
- Write-downs -€178,716
no longer reported in 2025 (was €178,716)
- Staff costs +€26,559
up €26,559 (+20.7%), from €128,209 to €154,768
- Other operating charges -€11,810
down €11,810 (-40.8%), from €28,947 to €17,137
- Gross operating margin +€3,819
up €3,819 (+5.4%), from €71,357 to €75,176
- Financial charges -€1,843
down €1,843 (-12.6%), from €14,648 to €12,805
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.
Cash bridge derived
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 | €470,839 | €426,422 | -€44,418 | -9.4% |
| Fixed assets | 21/28 | €304 | - | -€304 | |
| Tangible fixed assets | 22/27 | €304 | - | -€304 | |
| Land and buildings | 22 | €117 | - | -€117 | |
| Other tangible fixed assets | 26 | €187 | - | -€187 | |
| Current assets | 29/58 | €470,536 | €426,422 | -€44,114 | -9.4% |
| Amounts receivable after more than one year | 29 | €114,793 | €107,483 | -€7,310 | -6.4% |
| Trade receivables | 290 | €114,793 | €107,483 | -€7,310 | -6.4% |
| Stocks and contracts in progress | 3 | €211,200 | €126,854 | -€84,346 | -39.9% |
| Stocks | 30/36 | €211,200 | €126,854 | -€84,346 | -39.9% |
| Amounts receivable within one year | 40/41 | €136,706 | €187,464 | +€50,758 | +37.1% |
| Trade receivables | 40 | €107,893 | €159,693 | +€51,801 | +48.0% |
| Other amounts receivable | 41 | €28,813 | €27,771 | -€1,043 | -3.6% |
| Cash at bank and in hand | 54/58 | €7,837 | €4,620 | -€3,217 | -41.0% |
| Total equity and liabilities | 10/49 | €470,839 | €426,422 | -€44,418 | -9.4% |
| Equity | 10/15 | -€545,469 | -€653,423 | -€107,953 | -19.8% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €21 | €21 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21 | €21 | = | 0.0% |
| Legal reserve | 130 | €21 | €21 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€700,424 | -€808,377 | -€107,953 | -15.4% |
| Amounts payable | 17/49 | €1,016,309 | €1,079,844 | +€63,535 | +6.3% |
| Amounts payable after more than one year | 17 | €564,198 | €564,198 | = | 0.0% |
| Financial debts | 170/4 | €564,198 | €564,198 | = | 0.0% |
| Amounts payable within one year | 42/48 | €444,223 | €502,066 | +€57,843 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | - | -€3,333 | |
| Financial debts | 43 | €126,472 | €127,666 | +€1,194 | +0.9% |
| Credit institutions | 430/8 | €126,472 | €127,666 | +€1,194 | +0.9% |
| Trade debts | 44 | €80,003 | €106,727 | +€26,724 | +33.4% |
| Suppliers | 440/4 | €80,003 | €106,727 | +€26,724 | +33.4% |
| Taxes, remuneration and social security | 45 | €40,607 | €61,975 | +€21,368 | +52.6% |
| Taxes | 450/3 | €15,054 | €33,068 | +€18,013 | +119.7% |
| Remuneration and social security | 454/9 | €25,553 | €28,908 | +€3,355 | +13.1% |
| Other amounts payable | 47/48 | €193,807 | €205,697 | +€11,891 | +6.1% |
| Accrued charges and deferred income | 492/3 | €7,889 | €13,581 | +€5,692 | +72.2% |
| Remuneration, social security and pensions | 62 | €128,209 | €154,768 | +€26,559 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €304 | -€0 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €178,716 | - | -€178,716 | |
| Other operating charges | 640/8 | €28,947 | €17,137 | -€11,810 | -40.8% |
| Gross operating margin | 9900 | €71,357 | €75,176 | +€3,819 | +5.4% |
| Operating profit (loss) | 9901 | -€264,819 | -€97,032 | +€167,787 | +63.4% |
| Financial income | 75/76B | €939 | €1,785 | +€847 | +90.2% |
| Recurring financial income | 75 | €939 | €1,785 | +€847 | +90.2% |
| Financial charges | 65/66B | €14,648 | €12,805 | -€1,843 | -12.6% |
| Recurring financial charges | 65 | €14,648 | €12,805 | -€1,843 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€278,528 | -€108,051 | +€170,476 | +61.2% |
| Income taxes | 67/77 | €350 | -€98 | -€448 | |
| Profit (loss) for the period | 9904 | -€278,878 | -€107,953 | +€170,924 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€278,878 | -€107,953 | +€170,924 | +61.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.