Aesthete: what changed
Two fiscal 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.
Aesthete
Largest movements
- Receivables after one year +€71,336
up €71,336 (+53.7%), from €132,816 to €204,152
of which Other amounts receivable: +€204,152
- Receivables within one year -€14,503
down €14,503 (-66.4%), from €21,846 to €7,344
of which Trade receivables: -€14,353
- Cash +€10,582
up €10,582 (+13.6%), from €77,530 to €88,112
mainly Net result for the year (+€74,799) and Receivables within one year (+€14,503)
- Reserves +€74,799
up €74,799 (+44.7%), from €167,461 to €242,259
- Tax, wage and social debts -€19,795
down €19,795 (-31.8%), from €62,346 to €42,551
- Other debts +€9,706
up €9,706 (+94.2%), from €10,307 to €20,013
- Gross operating margin +€26,684
up €26,684 (+35.4%), from €75,329 to €102,013
- Taxes +€6,859
up €6,859 (+37.4%), from €18,344 to €25,203
- Financial income +€1,525
up €1,525 (+48.1%), from €3,171 to €4,696
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 | €250,368 | €315,524 | +€65,156 | +26.0% |
| Fixed assets | 21/28 | €12,463 | €10,071 | -€2,392 | -19.2% |
| Tangible fixed assets | 22/27 | €12,463 | €10,071 | -€2,392 | -19.2% |
| Land and buildings | 22 | €10,399 | €9,206 | -€1,193 | -11.5% |
| Plant, machinery and equipment | 23 | €1,279 | €349 | -€929 | -72.7% |
| Furniture and vehicles | 24 | €785 | €516 | -€269 | -34.3% |
| Current assets | 29/58 | €237,905 | €305,453 | +€67,548 | +28.4% |
| Amounts receivable after more than one year | 29 | €132,816 | €204,152 | +€71,336 | +53.7% |
| Trade receivables | 290 | €132,816 | - | -€132,816 | |
| Other amounts receivable | 291 | - | €204,152 | +€204,152 | |
| Amounts receivable within one year | 40/41 | €21,846 | €7,344 | -€14,503 | -66.4% |
| Trade receivables | 40 | €21,646 | €7,292 | -€14,353 | -66.3% |
| Other amounts receivable | 41 | €201 | €51 | -€149 | -74.4% |
| Cash at bank and in hand | 54/58 | €77,530 | €88,112 | +€10,582 | +13.6% |
| Deferred charges and accrued income | 490/1 | €5,712 | €5,846 | +€133 | +2.3% |
| Total equity and liabilities | 10/49 | €250,368 | €315,524 | +€65,156 | +26.0% |
| Equity | 10/15 | €172,461 | €247,259 | +€74,799 | +43.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €167,461 | €242,259 | +€74,799 | +44.7% |
| Distributable reserves | 133 | €167,461 | €242,259 | +€74,799 | +44.7% |
| Amounts payable | 17/49 | €77,907 | €68,264 | -€9,643 | -12.4% |
| Amounts payable within one year | 42/48 | €77,907 | €68,264 | -€9,643 | -12.4% |
| Financial debts | 43 | €1,470 | €3,188 | +€1,718 | +116.9% |
| Credit institutions | 430/8 | €1,470 | €3,188 | +€1,718 | +116.9% |
| Trade debts | 44 | €3,784 | €2,512 | -€1,272 | -33.6% |
| Suppliers | 440/4 | €3,784 | €2,512 | -€1,272 | -33.6% |
| Taxes, remuneration and social security | 45 | €62,346 | €42,551 | -€19,795 | -31.8% |
| Taxes | 450/3 | €62,346 | €42,551 | -€19,795 | -31.8% |
| Other amounts payable | 47/48 | €10,307 | €20,013 | +€9,706 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,241 | €2,392 | +€151 | +6.7% |
| Other operating charges | 640/8 | €442 | €859 | +€417 | +94.4% |
| Gross operating margin | 9900 | €75,329 | €102,013 | +€26,684 | +35.4% |
| Operating profit (loss) | 9901 | €72,646 | €98,762 | +€26,116 | +36.0% |
| Financial income | 75/76B | €3,171 | €4,696 | +€1,525 | +48.1% |
| Recurring financial income | 75 | €3,171 | €4,696 | +€1,525 | +48.1% |
| Financial charges | 65/66B | €3,544 | €3,456 | -€88 | -2.5% |
| Recurring financial charges | 65 | €3,544 | €3,456 | -€88 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €72,273 | €100,002 | +€27,729 | +38.4% |
| Income taxes | 67/77 | €18,344 | €25,203 | +€6,859 | +37.4% |
| Profit (loss) for the period | 9904 | €53,929 | €74,799 | +€20,870 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,929 | €74,799 | +€20,870 | +38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.