AUDE ESTHETIQUE: 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.
AUDE ESTHETIQUE
Largest movements
- Tangible fixed assets -€1,226
down €1,226 (-15.8%), from €7,785 to €6,558
of which Furniture and vehicles: -€852
- Receivables within one year -€390
down €390 (-48.6%), from €804 to €413
of which Trade receivables: -€390
- Deferred charges and accrued income -€353
down €353 (-100.0%), from €353 to €0
- Stocks and contracts +€274
up €274 (+18.3%), from €1,497 to €1,771
- Other debts -€2,796
down €2,796 (-3.9%), from €72,401 to €69,605
- Profit (loss) carried forward +€2,321
up €2,321 (+2.6%), from -€88,283 to -€85,962
- Trade debts -€1,236
down €1,236 (-18.3%), from €6,738 to €5,502
- Tax, wage and social debts -€189
down €189 (-15.7%), from €1,202 to €1,014
- Accrued charges and deferred income +€162
up €162 (+109.8%), from €147 to €309
- Gross operating margin +€7,027
up €7,027, from -€1,088 to €5,940
- Depreciation +€295
up €295 (+11.8%), from €2,508 to €2,803
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 | €12,044 | €10,459 | -€1,585 | -13.2% |
| Fixed assets | 21/28 | €7,785 | €6,558 | -€1,226 | -15.8% |
| Tangible fixed assets | 22/27 | €7,785 | €6,558 | -€1,226 | -15.8% |
| Plant, machinery and equipment | 23 | €4,389 | €4,014 | -€375 | -8.5% |
| Furniture and vehicles | 24 | €3,396 | €2,544 | -€852 | -25.1% |
| Current assets | 29/58 | €4,259 | €3,901 | -€358 | -8.4% |
| Stocks and contracts in progress | 3 | €1,497 | €1,771 | +€274 | +18.3% |
| Stocks | 30/36 | €1,497 | €1,771 | +€274 | +18.3% |
| Amounts receivable within one year | 40/41 | €804 | €413 | -€390 | -48.6% |
| Trade receivables | 40 | €804 | €413 | -€390 | -48.6% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,605 | €1,716 | +€111 | +6.9% |
| Deferred charges and accrued income | 490/1 | €353 | €0 | -€353 | -100.0% |
| Total equity and liabilities | 10/49 | €12,044 | €10,459 | -€1,585 | -13.2% |
| Equity | 10/15 | -€68,445 | -€66,124 | +€2,321 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,238 | €1,238 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,238 | €1,238 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,238 | €1,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,283 | -€85,962 | +€2,321 | +2.6% |
| Amounts payable | 17/49 | €80,489 | €76,583 | -€3,906 | -4.9% |
| Amounts payable within one year | 42/48 | €80,342 | €76,274 | -€4,068 | -5.1% |
| Financial debts | 43 | €0 | €153 | +€153 | |
| Credit institutions | 430/8 | €0 | €153 | +€153 | |
| Trade debts | 44 | €6,738 | €5,502 | -€1,236 | -18.3% |
| Suppliers | 440/4 | €6,738 | €5,502 | -€1,236 | -18.3% |
| Taxes, remuneration and social security | 45 | €1,202 | €1,014 | -€189 | -15.7% |
| Taxes | 450/3 | €1,202 | €1,014 | -€189 | -15.7% |
| Other amounts payable | 47/48 | €72,401 | €69,605 | -€2,796 | -3.9% |
| Accrued charges and deferred income | 492/3 | €147 | €309 | +€162 | +109.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €2,803 | +€295 | +11.8% |
| Other operating charges | 640/8 | €19 | €19 | = | 0.0% |
| Gross operating margin | 9900 | -€1,088 | €5,940 | +€7,027 | |
| Operating profit (loss) | 9901 | -€3,614 | €3,118 | +€6,732 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €780 | €797 | +€17 | +2.2% |
| Recurring financial charges | 65 | €780 | €797 | +€17 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,393 | €2,321 | +€6,714 | |
| Profit (loss) for the period | 9904 | -€4,393 | €2,321 | +€6,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,393 | €2,321 | +€6,714 |
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.