BJ ESTHETIQUE: 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.
BJ ESTHETIQUE
Largest movements
- Tangible fixed assets +€3,635
up €3,635 (+3851.6%), from €94 to €3,729
of which Land and buildings: +€3,729
- Receivables within one year -€1,711
down €1,711 (-31.1%), from €5,498 to €3,787
of which Trade receivables: -€2,547
- Formation expenses -€549
down €549 (-56.6%), from €970 to €421
- Cash -€264
down €264 (-4.5%), from €5,938 to €5,673
mainly Investment in fixed assets (net) (-€3,900) and Tax, wage and social debts (-€1,216)
- Stocks and contracts +€247
up €247 (+17.9%), from €1,382 to €1,629
- Trade debts +€1,397
up €1,397 (+942.9%), from €148 to €1,545
- Tax, wage and social debts -€1,216
down €1,216 (-50.6%), from €2,402 to €1,186
- Profit (loss) carried forward +€1,177
up €1,177 (+20.4%), from -€5,771 to -€4,594
- Purchases and services +€3,110
new in 2025: €3,110
- Financial income +€3,110
new in 2025: €3,110
- Financial charges -€768
down €768 (-86.0%), from €893 to €125
- Gross operating margin -€623
down €623, from €79 to -€544
- Staff costs -€384
no longer reported in 2025 (was €384)
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 | €13,883 | €15,240 | +€1,358 | +9.8% |
| Formation expenses | 20 | €970 | €421 | -€549 | -56.6% |
| Fixed assets | 21/28 | €94 | €3,729 | +€3,635 | +3851.6% |
| Tangible fixed assets | 22/27 | €94 | €3,729 | +€3,635 | +3851.6% |
| Land and buildings | 22 | - | €3,729 | +€3,729 | |
| Plant, machinery and equipment | 23 | €94 | - | -€94 | |
| Current assets | 29/58 | €12,818 | €11,090 | -€1,728 | -13.5% |
| Stocks and contracts in progress | 3 | €1,382 | €1,629 | +€247 | +17.9% |
| Stocks | 30/36 | €1,382 | €1,629 | +€247 | +17.9% |
| Amounts receivable within one year | 40/41 | €5,498 | €3,787 | -€1,711 | -31.1% |
| Trade receivables | 40 | €2,547 | - | -€2,547 | |
| Other amounts receivable | 41 | €2,952 | €3,787 | +€835 | +28.3% |
| Cash at bank and in hand | 54/58 | €5,938 | €5,673 | -€264 | -4.5% |
| Total equity and liabilities | 10/49 | €13,883 | €15,240 | +€1,358 | +9.8% |
| Equity | 10/15 | €11,333 | €12,510 | +€1,177 | +10.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,104 | €12,104 | = | 0.0% |
| Distributable reserves | 133 | €12,104 | €12,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,771 | -€4,594 | +€1,177 | +20.4% |
| Amounts payable | 17/49 | €2,550 | €2,731 | +€181 | +7.1% |
| Amounts payable within one year | 42/48 | €2,550 | €2,731 | +€181 | +7.1% |
| Trade debts | 44 | €148 | €1,545 | +€1,397 | +942.9% |
| Suppliers | 440/4 | €148 | €1,545 | +€1,397 | +942.9% |
| Taxes, remuneration and social security | 45 | €2,402 | €1,186 | -€1,216 | -50.6% |
| Taxes | 450/3 | €2,402 | €1,186 | -€1,216 | -50.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,110 | +€3,110 | |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €949 | €814 | -€136 | -14.3% |
| Other operating charges | 640/8 | €242 | €450 | +€208 | +86.0% |
| Gross operating margin | 9900 | €79 | -€544 | -€623 | |
| Operating profit (loss) | 9901 | -€1,497 | -€1,808 | -€312 | -20.8% |
| Financial income | 75/76B | - | €3,110 | +€3,110 | |
| Recurring financial income | 75 | - | €3,110 | +€3,110 | |
| Financial charges | 65/66B | €893 | €125 | -€768 | -86.0% |
| Recurring financial charges | 65 | €893 | €125 | -€768 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,390 | €1,177 | +€3,566 | |
| Profit (loss) for the period | 9904 | -€2,390 | €1,177 | +€3,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,390 | €1,177 | +€3,566 |
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 7 October 2026 via checked.be.