Aesthics: 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.
Aesthics
Largest movements
- Tangible fixed assets -€36,288
down €36,288 (-48.5%), from €74,799 to €38,511
of which Leasing and similar rights: -€27,764
- Cash +€27,135
up €27,135 (+66.2%), from €40,989 to €68,123
mainly Depreciation (+€40,886) and Net result for the year (+€14,095)
- Current portion of long-term debt -€19,969
down €19,969 (-53.5%), from €37,333 to €17,364
- Debts after one year -€17,364
down €17,364 (-47.1%), from €36,850 to €19,486
- Profit (loss) carried forward +€14,095
up €14,095 (+10.7%), from -€131,963 to -€117,869
- Trade debts +€9,930
up €9,930 (+8.9%), from €111,762 to €121,692
- Tax, wage and social debts +€2,723
up €2,723 (+3.7%), from €73,038 to €75,761
of which Remuneration and social security: +€10,608
- Gross operating margin -€97,136
down €97,136 (-35.6%), from €272,999 to €175,863
- Other operating charges -€22,853
down €22,853 (-67.5%), from €33,862 to €11,009
- Staff costs +€13,433
up €13,433 (+14.8%), from €90,733 to €104,166
- Depreciation -€9,286
down €9,286 (-18.5%), from €50,173 to €40,886
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 | €145,870 | €136,471 | -€9,399 | -6.4% |
| Fixed assets | 21/28 | €74,899 | €38,611 | -€36,288 | -48.4% |
| Tangible fixed assets | 22/27 | €74,799 | €38,511 | -€36,288 | -48.5% |
| Plant, machinery and equipment | 23 | €37,660 | €28,110 | -€9,550 | -25.4% |
| Furniture and vehicles | 24 | €4,034 | €5,060 | +€1,026 | +25.4% |
| Leasing and similar rights | 25 | €33,105 | €5,341 | -€27,764 | -83.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €70,971 | €97,860 | +€26,889 | +37.9% |
| Stocks and contracts in progress | 3 | €17,868 | €17,868 | = | 0.0% |
| Stocks | 30/36 | €17,868 | €17,868 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,049 | €10,727 | -€322 | -2.9% |
| Trade receivables | 40 | €4,596 | €445 | -€4,151 | -90.3% |
| Other amounts receivable | 41 | €6,453 | €10,281 | +€3,828 | +59.3% |
| Cash at bank and in hand | 54/58 | €40,989 | €68,123 | +€27,135 | +66.2% |
| Deferred charges and accrued income | 490/1 | €1,065 | €1,142 | +€77 | +7.3% |
| Total equity and liabilities | 10/49 | €145,870 | €136,471 | -€9,399 | -6.4% |
| Equity | 10/15 | -€113,413 | -€99,319 | +€14,095 | +12.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,963 | -€117,869 | +€14,095 | +10.7% |
| Amounts payable | 17/49 | €259,283 | €235,790 | -€23,493 | -9.1% |
| Amounts payable after more than one year | 17 | €36,850 | €19,486 | -€17,364 | -47.1% |
| Financial debts | 170/4 | €36,850 | €19,486 | -€17,364 | -47.1% |
| Amounts payable within one year | 42/48 | €222,433 | €216,304 | -€6,130 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €37,333 | €17,364 | -€19,969 | -53.5% |
| Trade debts | 44 | €111,762 | €121,692 | +€9,930 | +8.9% |
| Suppliers | 440/4 | €111,762 | €121,692 | +€9,930 | +8.9% |
| Taxes, remuneration and social security | 45 | €73,038 | €75,761 | +€2,723 | +3.7% |
| Taxes | 450/3 | €64,398 | €56,513 | -€7,885 | -12.2% |
| Remuneration and social security | 454/9 | €8,640 | €19,248 | +€10,608 | +122.8% |
| Other amounts payable | 47/48 | €300 | €1,488 | +€1,187 | +395.5% |
| Non-recurring operating income | 76A | €113,915 | €1,811 | -€112,103 | -98.4% |
| Remuneration, social security and pensions | 62 | €90,733 | €104,166 | +€13,433 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,173 | €40,886 | -€9,286 | -18.5% |
| Other operating charges | 640/8 | €33,862 | €11,009 | -€22,853 | -67.5% |
| Non-recurring operating charges | 66A | €2,906 | €0 | -€2,906 | -100.0% |
| Gross operating margin | 9900 | €272,999 | €175,863 | -€97,136 | -35.6% |
| Operating profit (loss) | 9901 | €95,325 | €19,802 | -€75,523 | -79.2% |
| Financial income | 75/76B | €169 | €182 | +€13 | +7.9% |
| Recurring financial income | 75 | €169 | €182 | +€13 | +7.9% |
| Financial charges | 65/66B | €7,567 | €5,885 | -€1,682 | -22.2% |
| Recurring financial charges | 65 | €7,567 | €5,885 | -€1,682 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €87,927 | €14,099 | -€73,828 | -84.0% |
| Income taxes | 67/77 | €5 | €4 | -€1 | -13.2% |
| Profit (loss) for the period | 9904 | €87,922 | €14,095 | -€73,827 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,922 | €14,095 | -€73,827 | -84.0% |
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 10 October 2026 via checked.be.