Aestetix: 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.
Aestetix
Largest movements
- Deferred charges and accrued income +€92,586
up €92,586 (+1,572%), from €5,889 to €98,475
- Receivables within one year -€82,273
down €82,273 (-92.6%), from €88,803 to €6,529
of which Trade receivables: -€83,899
- Cash +€54,429
up €54,429 (+10.3%), from €527,409 to €581,837
mainly Net result for the year (+€1.1m) and Depreciation (+€93,817)
- Tangible fixed assets -€48,009
down €48,009 (-9.6%), from €500,801 to €452,792
of which Plant, machinery and equipment: -€71,771
- Stocks and contracts +€29,422
up €29,422 (+25.0%), from €117,641 to €147,064
- Reserves +€1.1m
up €1.1m (+886%), from €126,300 to €1.2m
of which Distributable reserves: +€761,668
- Other debts -€842,009
down €842,009 (-99.1%), from €849,592 to €7,583
- Tax, wage and social debts -€110,643
down €110,643 (-90.5%), from €122,208 to €11,565
of which Taxes: -€105,196
- Trade debts -€104,278
down €104,278 (-78.5%), from €132,850 to €28,572
- Current portion of long-term debt -€13,788
down €13,788 (-91.7%), from €15,041 to €1,253
- Gross operating margin +€413,546
up €413,546 (+33.5%), from €1.2m to €1.6m
- Taxes +€102,530
up €102,530 (+37.0%), from €277,015 to €379,545
- Financial income -€21,383
down €21,383 (-86.4%), from €24,754 to €3,371
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 | €1,251,642 | €1,298,147 | +€46,505 | +3.7% |
| Fixed assets | 21/28 | €511,901 | €464,242 | -€47,659 | -9.3% |
| Tangible fixed assets | 22/27 | €500,801 | €452,792 | -€48,009 | -9.6% |
| Plant, machinery and equipment | 23 | €167,810 | €96,039 | -€71,771 | -42.8% |
| Furniture and vehicles | 24 | €52,892 | €36,170 | -€16,722 | -31.6% |
| Other tangible fixed assets | 26 | €280,099 | €320,583 | +€40,484 | +14.5% |
| Financial fixed assets | 28 | €11,100 | €11,450 | +€350 | +3.2% |
| Current assets | 29/58 | €739,742 | €833,905 | +€94,164 | +12.7% |
| Stocks and contracts in progress | 3 | €117,641 | €147,064 | +€29,422 | +25.0% |
| Stocks | 30/36 | €117,641 | €147,064 | +€29,422 | +25.0% |
| Amounts receivable within one year | 40/41 | €88,803 | €6,529 | -€82,273 | -92.6% |
| Trade receivables | 40 | €83,899 | - | -€83,899 | |
| Other amounts receivable | 41 | €4,904 | €6,529 | +€1,626 | +33.2% |
| Cash at bank and in hand | 54/58 | €527,409 | €581,837 | +€54,429 | +10.3% |
| Deferred charges and accrued income | 490/1 | €5,889 | €98,475 | +€92,586 | +1,572% |
| Total equity and liabilities | 10/49 | €1,251,642 | €1,298,147 | +€46,505 | +3.7% |
| Equity | 10/15 | €127,300 | €1,246,818 | +€1.1m | +879% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,300 | €1,245,818 | +€1.1m | +886% |
| Tax-exempt reserves | 132 | €126,300 | €484,150 | +€357,850 | +283% |
| Distributable reserves | 133 | - | €761,668 | +€761,668 | |
| Amounts payable | 17/49 | €1,124,342 | €51,329 | -€1.1m | -95.4% |
| Amounts payable after more than one year | 17 | €1,253 | - | -€1,253 | |
| Financial debts | 170/4 | €1,253 | - | -€1,253 | |
| Amounts payable within one year | 42/48 | €1,119,691 | €48,974 | -€1.1m | -95.6% |
| Current portion of amounts payable after more than one year | 42 | €15,041 | €1,253 | -€13,788 | -91.7% |
| Trade debts | 44 | €132,850 | €28,572 | -€104,278 | -78.5% |
| Suppliers | 440/4 | €132,850 | €28,572 | -€104,278 | -78.5% |
| Taxes, remuneration and social security | 45 | €122,208 | €11,565 | -€110,643 | -90.5% |
| Taxes | 450/3 | €106,548 | €1,352 | -€105,196 | -98.7% |
| Remuneration and social security | 454/9 | €15,659 | €10,212 | -€5,447 | -34.8% |
| Other amounts payable | 47/48 | €849,592 | €7,583 | -€842,009 | -99.1% |
| Accrued charges and deferred income | 492/3 | €3,397 | €2,355 | -€1,043 | -30.7% |
| Remuneration, social security and pensions | 62 | €69,340 | €58,162 | -€11,178 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,338 | €93,817 | -€521 | -0.6% |
| Other operating charges | 640/8 | €1,466 | €344 | -€1,122 | -76.5% |
| Gross operating margin | 9900 | €1,234,671 | €1,648,217 | +€413,546 | +33.5% |
| Operating profit (loss) | 9901 | €1,069,526 | €1,495,894 | +€426,368 | +39.9% |
| Financial income | 75/76B | €24,754 | €3,371 | -€21,383 | -86.4% |
| Recurring financial income | 75 | €24,754 | €3,371 | -€21,383 | -86.4% |
| Financial charges | 65/66B | €1,797 | €203 | -€1,594 | -88.7% |
| Recurring financial charges | 65 | €1,797 | €203 | -€1,594 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €1,092,484 | €1,499,063 | +€406,579 | +37.2% |
| Income taxes | 67/77 | €277,015 | €379,545 | +€102,530 | +37.0% |
| Profit (loss) for the period | 9904 | €815,469 | €1,119,518 | +€304,049 | +37.3% |
| Transfer to tax-exempt reserves | 689 | - | €357,850 | +€357,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €815,469 | €761,668 | -€53,801 | -6.6% |
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 24 October 2026 via checked.be.