AESTHIA: 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.
AESTHIA
Largest movements
- Cash +€27,709
up €27,709 (+29.3%), from €94,471 to €122,180
mainly Other debts (+€127,220) and Depreciation (+€29,359)
- Receivables within one year +€25,233
up €25,233 (+109.1%), from €23,127 to €48,360
of which Other amounts receivable: +€20,900
- Intangible fixed assets -€25,000
down €25,000 (-13.3%), from €187,500 to €162,500
- Tangible fixed assets -€11,005
down €11,005 (-55.6%), from €19,797 to €8,792
of which Furniture and vehicles: -€10,755
- Other debts +€127,220
up €127,220 (+179.6%), from €70,818 to €198,038
- Profit (loss) carried forward -€100,115
down €100,115 (-61.0%), from €164,069 to €63,955
- Debts after one year -€11,969
down €11,969 (-18.9%), from €63,477 to €51,508
- Tax, wage and social debts +€7,094
up €7,094 (+227.8%), from €3,115 to €10,209
- Trade debts -€3,830
down €3,830 (-41.3%), from €9,274 to €5,445
- Financial charges +€122,345
up €122,345 (+2116.6%), from €5,780 to €128,125
- Gross operating margin -€22,030
down €22,030 (-15.9%), from €138,971 to €116,942
- Taxes -€21,065
down €21,065 (-98.8%), from €21,329 to €263
- Depreciation -€6,145
down €6,145 (-17.3%), from €35,504 to €29,359
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.
Cash bridge derived
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 | €325,661 | €344,123 | +€18,462 | +5.7% |
| Fixed assets | 21/28 | €207,297 | €171,292 | -€36,005 | -17.4% |
| Intangible fixed assets | 21 | €187,500 | €162,500 | -€25,000 | -13.3% |
| Tangible fixed assets | 22/27 | €19,797 | €8,792 | -€11,005 | -55.6% |
| Plant, machinery and equipment | 23 | €250 | - | -€250 | |
| Furniture and vehicles | 24 | €19,547 | €8,792 | -€10,755 | -55.0% |
| Current assets | 29/58 | €118,364 | €172,831 | +€54,467 | +46.0% |
| Amounts receivable within one year | 40/41 | €23,127 | €48,360 | +€25,233 | +109.1% |
| Trade receivables | 40 | €19,327 | €23,660 | +€4,333 | +22.4% |
| Other amounts receivable | 41 | €3,800 | €24,700 | +€20,900 | +550.0% |
| Cash at bank and in hand | 54/58 | €94,471 | €122,180 | +€27,709 | +29.3% |
| Deferred charges and accrued income | 490/1 | €765 | €2,291 | +€1,526 | +199.4% |
| Total equity and liabilities | 10/49 | €325,661 | €344,123 | +€18,462 | +5.7% |
| Equity | 10/15 | €167,069 | €66,955 | -€100,115 | -59.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,069 | €63,955 | -€100,115 | -61.0% |
| Amounts payable | 17/49 | €158,592 | €277,168 | +€118,577 | +74.8% |
| Amounts payable after more than one year | 17 | €63,477 | €51,508 | -€11,969 | -18.9% |
| Financial debts | 170/4 | €63,477 | €51,508 | -€11,969 | -18.9% |
| Amounts payable within one year | 42/48 | €94,730 | €225,660 | +€130,930 | +138.2% |
| Current portion of amounts payable after more than one year | 42 | €11,523 | €11,969 | +€446 | +3.9% |
| Trade debts | 44 | €9,274 | €5,445 | -€3,830 | -41.3% |
| Suppliers | 440/4 | €9,274 | €5,445 | -€3,830 | -41.3% |
| Taxes, remuneration and social security | 45 | €3,115 | €10,209 | +€7,094 | +227.8% |
| Taxes | 450/3 | €3,115 | €10,209 | +€7,094 | +227.8% |
| Other amounts payable | 47/48 | €70,818 | €198,038 | +€127,220 | +179.6% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,504 | €29,359 | -€6,145 | -17.3% |
| Other operating charges | 640/8 | €409 | €485 | +€76 | +18.6% |
| Gross operating margin | 9900 | €138,971 | €116,942 | -€22,030 | -15.9% |
| Operating profit (loss) | 9901 | €103,058 | €87,097 | -€15,961 | -15.5% |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.9% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.9% |
| Financial charges | 65/66B | €5,780 | €128,125 | +€122,345 | +2116.6% |
| Recurring financial charges | 65 | €5,780 | €128,125 | +€122,345 | +2116.6% |
| Profit (loss) for the period before taxes | 9903 | €97,296 | -€41,028 | -€138,324 | |
| Income taxes | 67/77 | €21,329 | €263 | -€21,065 | -98.8% |
| Profit (loss) for the period | 9904 | €75,968 | -€41,291 | -€117,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,968 | -€41,291 | -€117,259 |
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 10 October 2026 via checked.be.