AB Esthétique: 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.
AB Esthétique
Largest movements
- Cash +€7,648
up €7,648 (+40.9%), from €18,704 to €26,351
mainly Net result for the year (+€20,662) and Receivables within one year (+€7,395)
- Receivables within one year -€7,395
down €7,395 (-28.5%), from €25,993 to €18,598
- Stocks and contracts +€5,196
up €5,196 (+25.0%), from €20,783 to €25,980
- Tangible fixed assets -€3,753
down €3,753 (-45.1%), from €8,321 to €4,568
of which Plant, machinery and equipment: -€3,302
- Reserves +€9,049
up €9,049 (+18.8%), from €48,135 to €57,184
- Trade debts -€5,651
down €5,651 (-93.0%), from €6,077 to €427
- Current portion of long-term debt -€2,851
down €2,851 (-100.0%), from €2,851 to €0
- Tax, wage and social debts +€1,522
up €1,522 (+15.4%), from €9,854 to €11,376
of which Remuneration and social security: +€1,198
- Gross operating margin +€14,217
up €14,217 (+29.2%), from €48,708 to €62,925
- Taxes +€6,330
up €6,330 (+339.9%), from €1,862 to €8,192
- Staff costs -€2,405
down €2,405 (-8.2%), from €29,174 to €26,769
- Depreciation -€2,309
down €2,309 (-35.5%), from €6,512 to €4,203
- Financial charges +€799
up €799 (+39.6%), from €2,015 to €2,813
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 | €73,916 | €75,987 | +€2,070 | +2.8% |
| Fixed assets | 21/28 | €8,436 | €5,058 | -€3,378 | -40.0% |
| Tangible fixed assets | 22/27 | €8,321 | €4,568 | -€3,753 | -45.1% |
| Plant, machinery and equipment | 23 | €3,903 | €601 | -€3,302 | -84.6% |
| Furniture and vehicles | 24 | €1,157 | €1,112 | -€46 | -3.9% |
| Other tangible fixed assets | 26 | €3,261 | €2,856 | -€406 | -12.4% |
| Financial fixed assets | 28 | €115 | €490 | +€375 | +325.7% |
| Current assets | 29/58 | €65,480 | €70,929 | +€5,448 | +8.3% |
| Stocks and contracts in progress | 3 | €20,783 | €25,980 | +€5,196 | +25.0% |
| Stocks | 30/36 | €20,783 | €25,980 | +€5,196 | +25.0% |
| Amounts receivable within one year | 40/41 | €25,993 | €18,598 | -€7,395 | -28.5% |
| Other amounts receivable | 41 | €25,993 | €18,598 | -€7,395 | -28.5% |
| Cash at bank and in hand | 54/58 | €18,704 | €26,351 | +€7,648 | +40.9% |
| Total equity and liabilities | 10/49 | €73,916 | €75,987 | +€2,070 | +2.8% |
| Equity | 10/15 | €55,135 | €64,184 | +€9,049 | +16.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €48,135 | €57,184 | +€9,049 | +18.8% |
| Distributable reserves | 133 | €48,135 | €57,184 | +€9,049 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,782 | €11,803 | -€6,979 | -37.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,782 | €11,803 | -€6,979 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €2,851 | €0 | -€2,851 | -100.0% |
| Trade debts | 44 | €6,077 | €427 | -€5,651 | -93.0% |
| Suppliers | 440/4 | €6,077 | €427 | -€5,651 | -93.0% |
| Taxes, remuneration and social security | 45 | €9,854 | €11,376 | +€1,522 | +15.4% |
| Taxes | 450/3 | €8,128 | €8,453 | +€325 | +4.0% |
| Remuneration and social security | 454/9 | €1,725 | €2,923 | +€1,198 | +69.4% |
| Non-recurring operating income | 76A | - | €6,708 | +€6,708 | |
| Remuneration, social security and pensions | 62 | €29,174 | €26,769 | -€2,405 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,512 | €4,203 | -€2,309 | -35.5% |
| Other operating charges | 640/8 | €285 | €286 | +€1 | +0.3% |
| Gross operating margin | 9900 | €48,708 | €62,925 | +€14,217 | +29.2% |
| Operating profit (loss) | 9901 | €12,737 | €31,667 | +€18,930 | +148.6% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €2,015 | €2,813 | +€799 | +39.6% |
| Recurring financial charges | 65 | €2,015 | €2,813 | +€799 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €10,727 | €28,854 | +€18,127 | +169.0% |
| Income taxes | 67/77 | €1,862 | €8,192 | +€6,330 | +339.9% |
| Profit (loss) for the period | 9904 | €8,865 | €20,662 | +€11,797 | +133.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,865 | €20,662 | +€11,797 | +133.1% |
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 11 October 2026 via checked.be.