C'line Esthétique: 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.
C'line Esthétique
Largest movements
- Stocks and contracts -€7,902
down €7,902 (-27.7%), from €28,516 to €20,614
- Tangible fixed assets -€3,897
down €3,897 (-24.5%), from €15,883 to €11,987
of which Other tangible fixed assets: -€3,150
- Receivables within one year -€3,091
down €3,091 (-40.3%), from €7,667 to €4,576
of which Trade receivables: -€4,847
- Cash -€2,031
down €2,031 (-19.9%), from €10,226 to €8,195
mainly Net result for the year (-€6,518) and Trade debts (-€5,095)
- Profit (loss) carried forward -€6,518
down €6,518 (-21.5%), from -€30,318 to -€36,836
- Trade debts -€5,095
down €5,095 (-47.3%), from €10,770 to €5,675
- Debts after one year -€3,116
down €3,116 (-92.2%), from €3,378 to €262
- Tax, wage and social debts -€1,729
down €1,729 (-26.3%), from €6,567 to €4,838
of which Taxes: -€1,729
- Other debts -€1,006
down €1,006 (-2.6%), from €39,237 to €38,231
- Gross operating margin -€19,093
down €19,093, from €18,811 to -€282
- Staff costs -€14,574
down €14,574 (-99.0%), from €14,728 to €154
- Write-downs -€1,290
down €1,290 (-49.9%), from €2,587 to €1,297
- Financial charges -€763
down €763 (-82.7%), from €922 to €159
- Depreciation -€667
down €667 (-15.3%), from €4,352 to €3,685
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.
Derived cash bridge
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 | €75,151 | €57,736 | -€17,416 | -23.2% |
| Fixed assets | 21/28 | €15,883 | €11,987 | -€3,897 | -24.5% |
| Tangible fixed assets | 22/27 | €15,883 | €11,987 | -€3,897 | -24.5% |
| Plant, machinery and equipment | 23 | €428 | €312 | -€116 | -27.2% |
| Furniture and vehicles | 24 | €900 | €270 | -€630 | -70.0% |
| Other tangible fixed assets | 26 | €14,555 | €11,405 | -€3,150 | -21.6% |
| Current assets | 29/58 | €59,268 | €45,749 | -€13,519 | -22.8% |
| Stocks and contracts in progress | 3 | €28,516 | €20,614 | -€7,902 | -27.7% |
| Stocks | 30/36 | €28,516 | €20,614 | -€7,902 | -27.7% |
| Amounts receivable within one year | 40/41 | €7,667 | €4,576 | -€3,091 | -40.3% |
| Trade receivables | 40 | €4,847 | €0 | -€4,847 | -100% |
| Other amounts receivable | 41 | €2,820 | €4,576 | +€1,756 | +62.3% |
| Current investments | 50/53 | €11,068 | €11,068 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,226 | €8,195 | -€2,031 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,791 | €1,296 | -€495 | -27.6% |
| Total equity and liabilities | 10/49 | €75,151 | €57,736 | -€17,416 | -23.2% |
| Equity | 10/15 | €12,132 | €5,614 | -€6,518 | -53.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,450 | €22,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22,450 | €22,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,318 | -€36,836 | -€6,518 | -21.5% |
| Amounts payable | 17/49 | €63,020 | €52,122 | -€10,898 | -17.3% |
| Amounts payable after more than one year | 17 | €3,378 | €262 | -€3,116 | -92.2% |
| Financial debts | 170/4 | €3,378 | €262 | -€3,116 | -92.2% |
| Amounts payable within one year | 42/48 | €59,642 | €51,860 | -€7,782 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €3,068 | €3,116 | +€48 | +1.6% |
| Trade debts | 44 | €10,770 | €5,675 | -€5,095 | -47.3% |
| Suppliers | 440/4 | €10,770 | €5,675 | -€5,095 | -47.3% |
| Taxes, remuneration and social security | 45 | €6,567 | €4,838 | -€1,729 | -26.3% |
| Taxes | 450/3 | €6,567 | €4,838 | -€1,729 | -26.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,237 | €38,231 | -€1,006 | -2.6% |
| Remuneration, social security and pensions | 62 | €14,728 | €154 | -€14,574 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,352 | €3,685 | -€667 | -15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,587 | €1,297 | -€1,290 | -49.9% |
| Other operating charges | 640/8 | €1,012 | €952 | -€61 | -6.0% |
| Gross operating margin | 9900 | €18,811 | -€282 | -€19,093 | |
| Operating profit (loss) | 9901 | -€3,868 | -€6,369 | -€2,502 | -64.7% |
| Financial income | 75/76B | €74 | €253 | +€179 | +241% |
| Recurring financial income | 75 | €74 | €253 | +€179 | +241% |
| Financial charges | 65/66B | €922 | €159 | -€763 | -82.7% |
| Recurring financial charges | 65 | €922 | €159 | -€763 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,715 | -€6,276 | -€1,560 | -33.1% |
| Income taxes | 67/77 | €175 | €242 | +€67 | +38.7% |
| Profit (loss) for the period | 9904 | -€4,890 | -€6,518 | -€1,628 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,890 | -€6,518 | -€1,628 | -33.3% |
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 26 October 2026 via checked.be.