AESTHETICA: 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.
AESTHETICA
Largest movements
- Receivables within one year +€111,586
up €111,586 (+81.4%), from €137,153 to €248,739
of which Other amounts receivable: +€75,461
- Cash -€5,361
down €5,361 (-78.3%), from €6,847 to €1,486
mainly Receivables within one year (-€111,586) and Tax, wage and social debts (-€2,275)
- Tangible fixed assets -€4,491
down €4,491 (-3.5%), from €128,101 to €123,609
of which Land and buildings: -€4,246
- Reserves +€53,067
up €53,067 (+68.4%), from €77,611 to €130,678
- Trade debts +€50,727
up €50,727 (+2898.9%), from €1,750 to €52,477
- Taxes +€35,699
up €35,699, from -€6,762 to €28,937
- Gross operating margin +€14,139
up €14,139 (+18.3%), from €77,270 to €91,409
- Other operating charges +€1,727
up €1,727 (+95.5%), from €1,808 to €3,535
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 | €272,715 | €374,234 | +€101,519 | +37.2% |
| Fixed assets | 21/28 | €128,501 | €124,009 | -€4,491 | -3.5% |
| Tangible fixed assets | 22/27 | €128,101 | €123,609 | -€4,491 | -3.5% |
| Land and buildings | 22 | €106,184 | €101,938 | -€4,246 | -4.0% |
| Plant, machinery and equipment | 23 | €1,616 | €1,472 | -€145 | -9.0% |
| Furniture and vehicles | 24 | €101 | €0 | -€101 | -99.9% |
| Other tangible fixed assets | 26 | €20,200 | €20,200 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €144,215 | €250,225 | +€106,010 | +73.5% |
| Amounts receivable within one year | 40/41 | €137,153 | €248,739 | +€111,586 | +81.4% |
| Trade receivables | 40 | - | €36,125 | +€36,125 | |
| Other amounts receivable | 41 | €137,153 | €212,614 | +€75,461 | +55.0% |
| Cash at bank and in hand | 54/58 | €6,847 | €1,486 | -€5,361 | -78.3% |
| Deferred charges and accrued income | 490/1 | €215 | - | -€215 | |
| Total equity and liabilities | 10/49 | €272,715 | €374,234 | +€101,519 | +37.2% |
| Equity | 10/15 | €239,754 | €292,820 | +€53,067 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,611 | €130,678 | +€53,067 | +68.4% |
| Distributable reserves | 133 | €77,611 | €130,678 | +€53,067 | +68.4% |
| Profit (loss) carried forward | 14 | €143,542 | €143,542 | = | 0.0% |
| Amounts payable | 17/49 | €32,962 | €81,414 | +€48,452 | +147.0% |
| Amounts payable within one year | 42/48 | €32,962 | €81,414 | +€48,452 | +147.0% |
| Trade debts | 44 | €1,750 | €52,477 | +€50,727 | +2898.9% |
| Suppliers | 440/4 | €1,750 | €52,477 | +€50,727 | +2898.9% |
| Taxes, remuneration and social security | 45 | €31,212 | €28,937 | -€2,275 | -7.3% |
| Taxes | 450/3 | €31,212 | €28,937 | -€2,275 | -7.3% |
| Remuneration, social security and pensions | 62 | €1,064 | €308 | -€756 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,645 | €4,491 | -€154 | -3.3% |
| Other operating charges | 640/8 | €1,808 | €3,535 | +€1,727 | +95.5% |
| Gross operating margin | 9900 | €77,270 | €91,409 | +€14,139 | +18.3% |
| Operating profit (loss) | 9901 | €69,753 | €83,075 | +€13,323 | +19.1% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €763 | €1,098 | +€336 | +44.0% |
| Recurring financial charges | 65 | €763 | €1,098 | +€336 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €68,990 | €82,004 | +€13,014 | +18.9% |
| Income taxes | 67/77 | -€6,762 | €28,937 | +€35,699 | |
| Profit (loss) for the period | 9904 | €75,751 | €53,067 | -€22,685 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,751 | €53,067 | -€22,685 | -29.9% |
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.