AESTHEPLAST: 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.
AESTHEPLAST
Largest movements
- Current investments +€203,679
new in 2025: €203,679
- Cash -€132,188
down €132,188 (-32.7%), from €404,691 to €272,502
mainly Current investments (-€203,679) and Contributions, distributions and other (-€70,688)
- Tangible fixed assets -€47,098
down €47,098 (-14.9%), from €316,637 to €269,539
- Receivables within one year +€15,887
up €15,887 (+15.8%), from €100,352 to €116,238
of which Trade receivables: +€13,145
- Reserves +€95,104
up €95,104 (+19.5%), from €486,938 to €582,042
- Debts after one year -€45,478
down €45,478 (-22.6%), from €201,506 to €156,027
- Current portion of long-term debt -€12,864
down €12,864 (-22.0%), from €58,343 to €45,478
- Gross operating margin +€29,568
up €29,568 (+10.7%), from €275,554 to €305,123
- Taxes +€14,618
up €14,618 (+23.7%), from €61,631 to €76,249
- Depreciation -€5,806
down €5,806 (-8.7%), from €67,092 to €61,286
- Financial income +€5,496
up €5,496 (+150%), from €3,670 to €9,166
- Other operating charges -€3,560
down €3,560 (-42.9%), from €8,300 to €4,740
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 | €833,820 | €875,328 | +€41,508 | +5.0% |
| Fixed assets | 21/28 | €316,657 | €269,559 | -€47,098 | -14.9% |
| Tangible fixed assets | 22/27 | €316,637 | €269,539 | -€47,098 | -14.9% |
| Land and buildings | 22 | €195,384 | €172,175 | -€23,209 | -11.9% |
| Plant, machinery and equipment | 23 | €29,140 | €23,225 | -€5,915 | -20.3% |
| Furniture and vehicles | 24 | €92,112 | €74,139 | -€17,973 | -19.5% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €517,163 | €605,769 | +€88,606 | +17.1% |
| Amounts receivable within one year | 40/41 | €100,352 | €116,238 | +€15,887 | +15.8% |
| Trade receivables | 40 | €38,711 | €51,856 | +€13,145 | +34.0% |
| Other amounts receivable | 41 | €61,641 | €64,382 | +€2,742 | +4.4% |
| Current investments | 50/53 | - | €203,679 | +€203,679 | |
| Cash at bank and in hand | 54/58 | €404,691 | €272,502 | -€132,188 | -32.7% |
| Deferred charges and accrued income | 490/1 | €12,121 | €13,350 | +€1,229 | +10.1% |
| Total equity and liabilities | 10/49 | €833,820 | €875,328 | +€41,508 | +5.0% |
| Equity | 10/15 | €510,498 | €605,602 | +€95,104 | +18.6% |
| Contributions | 10/11 | €23,560 | €23,560 | = | 0.0% |
| Reserves | 13 | €486,938 | €582,042 | +€95,104 | +19.5% |
| Distributable reserves | 133 | €486,938 | €582,042 | +€95,104 | +19.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €323,322 | €269,726 | -€53,596 | -16.6% |
| Amounts payable after more than one year | 17 | €201,506 | €156,027 | -€45,478 | -22.6% |
| Financial debts | 170/4 | €201,506 | €156,027 | -€45,478 | -22.6% |
| Amounts payable within one year | 42/48 | €121,816 | €113,698 | -€8,118 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €58,343 | €45,478 | -€12,864 | -22.0% |
| Trade debts | 44 | €20,336 | €17,804 | -€2,531 | -12.4% |
| Suppliers | 440/4 | €20,336 | €17,804 | -€2,531 | -12.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | €6,897 | +€6,897 | |
| Taxes, remuneration and social security | 45 | €43,138 | €43,519 | +€380 | +0.9% |
| Taxes | 450/3 | €43,138 | €43,519 | +€380 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,092 | €61,286 | -€5,806 | -8.7% |
| Other operating charges | 640/8 | €8,300 | €4,740 | -€3,560 | -42.9% |
| Gross operating margin | 9900 | €275,554 | €305,123 | +€29,568 | +10.7% |
| Operating profit (loss) | 9901 | €200,162 | €239,097 | +€38,935 | +19.5% |
| Financial income | 75/76B | €3,670 | €9,166 | +€5,496 | +150% |
| Recurring financial income | 75 | €3,670 | €9,166 | +€5,496 | +150% |
| Financial charges | 65/66B | €6,661 | €6,222 | -€440 | -6.6% |
| Recurring financial charges | 65 | €6,661 | €6,222 | -€440 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €197,171 | €242,041 | +€44,870 | +22.8% |
| Income taxes | 67/77 | €61,631 | €76,249 | +€14,618 | +23.7% |
| Profit (loss) for the period | 9904 | €135,540 | €165,792 | +€30,252 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €135,540 | €165,792 | +€30,252 | +22.3% |
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 23 October 2026 via checked.be.