AESTHE’TECH PROFESSIONALS: 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.
AESTHE’TECH PROFESSIONALS
Largest movements
- Stocks and contracts +€10,500
up €10,500 (+378%), from €2,779 to €13,279
- Tangible fixed assets -€4,213
down €4,213 (-9.2%), from €45,851 to €41,638
of which Furniture and vehicles: -€10,103
- Receivables within one year +€2,329
up €2,329 (+8.9%), from €26,289 to €28,618
of which Other amounts receivable: +€3,270
- Tax, wage and social debts +€60,052
up €60,052 (+123%), from €48,932 to €108,984
of which Remuneration and social security: +€30,453
- Profit (loss) carried forward -€28,734
down €28,734 (-62.7%), from -€45,849 to -€74,583
- Short-term financial debts -€20,743
no longer reported in 2024 (was €20,743)
- Debts after one year -€19,774
down €19,774 (-41.2%), from €47,942 to €28,168
- Current portion of long-term debt +€19,774
new in 2024: €19,774
- Purchases and services -€104,528
no longer reported in 2024 (was €104,528)
- Staff costs +€104,067
up €104,067 (+66.7%), from €155,958 to €260,025
- Gross operating margin +€81,221
up €81,221 (+39.1%), from €207,974 to €289,194
- Other operating charges +€20,468
up €20,468 (+182%), from €11,250 to €31,718
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,606 | €106,537 | +€7,931 | +8.0% |
| Fixed assets | 21/28 | €45,851 | €41,638 | -€4,213 | -9.2% |
| Tangible fixed assets | 22/27 | €45,851 | €41,638 | -€4,213 | -9.2% |
| Land and buildings | 22 | €385 | - | -€385 | |
| Plant, machinery and equipment | 23 | €19,336 | €27,610 | +€8,274 | +42.8% |
| Furniture and vehicles | 24 | €22,577 | €12,474 | -€10,103 | -44.7% |
| Other tangible fixed assets | 26 | €3,553 | €1,554 | -€1,999 | -56.3% |
| Current assets | 29/58 | €52,755 | €64,898 | +€12,143 | +23.0% |
| Stocks and contracts in progress | 3 | €2,779 | €13,279 | +€10,500 | +378% |
| Stocks | 30/36 | €2,779 | €13,279 | +€10,500 | +378% |
| Amounts receivable within one year | 40/41 | €26,289 | €28,618 | +€2,329 | +8.9% |
| Trade receivables | 40 | €9,174 | €8,232 | -€941 | -10.3% |
| Other amounts receivable | 41 | €17,116 | €20,386 | +€3,270 | +19.1% |
| Cash at bank and in hand | 54/58 | €23,667 | €23,001 | -€666 | -2.8% |
| Deferred charges and accrued income | 490/1 | €20 | - | -€20 | |
| Total equity and liabilities | 10/49 | €98,606 | €106,537 | +€7,931 | +8.0% |
| Equity | 10/15 | -€43,849 | -€72,583 | -€28,734 | -65.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,849 | -€74,583 | -€28,734 | -62.7% |
| Amounts payable | 17/49 | €142,455 | €179,119 | +€36,664 | +25.7% |
| Amounts payable after more than one year | 17 | €47,942 | €28,168 | -€19,774 | -41.2% |
| Financial debts | 170/4 | €47,942 | €28,168 | -€19,774 | -41.2% |
| Amounts payable within one year | 42/48 | €87,620 | €150,698 | +€63,078 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | - | €19,774 | +€19,774 | |
| Financial debts | 43 | €20,743 | - | -€20,743 | |
| Credit institutions | 430/8 | €20,743 | - | -€20,743 | |
| Trade debts | 44 | €8,207 | €10,774 | +€2,567 | +31.3% |
| Suppliers | 440/4 | €8,207 | €10,774 | +€2,567 | +31.3% |
| Taxes, remuneration and social security | 45 | €48,932 | €108,984 | +€60,052 | +123% |
| Taxes | 450/3 | €16,639 | €46,238 | +€29,599 | +178% |
| Remuneration and social security | 454/9 | €32,293 | €62,746 | +€30,453 | +94.3% |
| Other amounts payable | 47/48 | €9,738 | €11,167 | +€1,429 | +14.7% |
| Accrued charges and deferred income | 492/3 | €6,893 | €253 | -€6,640 | -96.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,528 | - | -€104,528 | |
| Remuneration, social security and pensions | 62 | €155,958 | €260,025 | +€104,067 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,083 | €23,965 | -€118 | -0.5% |
| Other operating charges | 640/8 | €11,250 | €31,718 | +€20,468 | +182% |
| Gross operating margin | 9900 | €207,974 | €289,194 | +€81,221 | +39.1% |
| Operating profit (loss) | 9901 | €16,683 | -€26,514 | -€43,197 | |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €3,523 | €1,968 | -€1,555 | -44.1% |
| Recurring financial charges | 65 | €3,523 | €1,968 | -€1,555 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €13,160 | -€28,389 | -€41,549 | |
| Income taxes | 67/77 | €106 | €345 | +€239 | +224% |
| Profit (loss) for the period | 9904 | €13,054 | -€28,734 | -€41,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,054 | -€28,734 | -€41,788 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.