CHLOE ESTHETICS: 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.
What changed
CHLOE ESTHETICS
NACE 95.100, Repair and maintenance of computers and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,980
2024 · -€10,821+€14,801
Equity
-€63,813
2024 · -€67,793+€3,980
Cash
€12
2024 · -+€12
Balance sheet total
€322,243
2024 · €269,507+€52,737
Largest movements
Assets
- Tangible fixed assets +€52,135
up €52,135 (+32.9%), from €158,478 to €210,613
Equity and liabilities
- Current portion of long-term debt +€17,948
up €17,948 (+80.3%), from €22,360 to €40,308
- Tax, wage and social debts +€15,303
up €15,303 (+118%), from €12,971 to €28,273
of which Remuneration and social security: +€13,750
- Other debts +€12,934
up €12,934 (+949%), from €1,362 to €14,296
- Profit (loss) carried forward +€3,980
up €3,980 (+4.5%), from -€88,240 to -€84,260
Income statement
- Staff costs +€69,486
up €69,486 (+86.9%), from €79,984 to €149,469
- Gross operating margin +€67,589
up €67,589 (+53.7%), from €125,968 to €193,558
- Other operating charges -€9,642
down €9,642 (-83.1%), from €11,604 to €1,963
- Depreciation -€8,119
down €8,119 (-28.1%), from €28,914 to €20,795
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.
Result 2024
-€10,821
Gross operating margin
+€67,589
Staff costs
-€69,486
Depreciation
+€8,119
Other operating charges
+€9,642
Other operating items
-€2,096
Financial income
-€4
Financial charges
+€1,052
Taxes
-€16
Result 2025
€3,980
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€52,422
Investment
-€72,930
Financing
+€20,520
Cash 2024
€0
From operations (derived)
+€52,422
Net result for the year
+€3,980
Depreciation
+€20,795
Stocks and contracts
-€1,082
Receivables within one year
+€380
Deferred charges and accrued income
+€113
Tax, wage and social debts
+€15,303
Other debts
+€12,934
Investment (derived)
-€72,930
Investment in fixed assets (net)
-€72,930
Financing
+€20,520
Debts after one year
-€468
Current portion of long-term debt
+€17,948
Short-term financial debts
+€3,040
Cash 2025
€12
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,507 | €322,243 | +€52,737 | +19.6% |
| Fixed assets | 21/28 | €158,753 | €210,888 | +€52,135 | +32.8% |
| Tangible fixed assets | 22/27 | €158,478 | €210,613 | +€52,135 | +32.9% |
| Land and buildings | 22 | €156,653 | €176,755 | +€20,101 | +12.8% |
| Plant, machinery and equipment | 23 | - | €23,640 | +€23,640 | |
| Furniture and vehicles | 24 | €1,824 | €10,218 | +€8,394 | +460% |
| Financial fixed assets | 28 | €276 | €276 | = | 0.0% |
| Current assets | 29/58 | €110,754 | €111,355 | +€601 | +0.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,222 | €5,304 | +€1,082 | +25.6% |
| Stocks | 30/36 | €4,222 | €5,304 | +€1,082 | +25.6% |
| Amounts receivable within one year | 40/41 | €6,390 | €6,010 | -€380 | -5.9% |
| Other amounts receivable | 41 | €6,390 | €6,010 | -€380 | -5.9% |
| Cash at bank and in hand | 54/58 | - | €12 | +€12 | |
| Deferred charges and accrued income | 490/1 | €141 | €28 | -€113 | -80.2% |
| Total equity and liabilities | 10/49 | €269,507 | €322,243 | +€52,737 | +19.6% |
| Equity | 10/15 | -€67,793 | -€63,813 | +€3,980 | +5.9% |
| Contributions | 10/11 | €18,586 | €18,586 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,240 | -€84,260 | +€3,980 | +4.5% |
| Amounts payable | 17/49 | €337,300 | €386,057 | +€48,757 | +14.5% |
| Amounts payable after more than one year | 17 | €295,142 | €294,674 | -€468 | -0.2% |
| Financial debts | 170/4 | €295,142 | €294,674 | -€468 | -0.2% |
| Amounts payable within one year | 42/48 | €42,158 | €91,383 | +€49,225 | +117% |
| Current portion of amounts payable after more than one year | 42 | €22,360 | €40,308 | +€17,948 | +80.3% |
| Financial debts | 43 | €5,465 | €8,505 | +€3,040 | +55.6% |
| Credit institutions | 430/8 | €5,465 | €8,505 | +€3,040 | +55.6% |
| Taxes, remuneration and social security | 45 | €12,971 | €28,273 | +€15,303 | +118% |
| Taxes | 450/3 | €5,386 | €6,939 | +€1,553 | +28.8% |
| Remuneration and social security | 454/9 | €7,585 | €21,334 | +€13,750 | +181% |
| Other amounts payable | 47/48 | €1,362 | €14,296 | +€12,934 | +949% |
| Remuneration, social security and pensions | 62 | €79,984 | €149,469 | +€69,486 | +86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,914 | €20,795 | -€8,119 | -28.1% |
| Other operating charges | 640/8 | €11,604 | €1,963 | -€9,642 | -83.1% |
| Non-recurring operating charges | 66A | - | €2,096 | +€2,096 | |
| Gross operating margin | 9900 | €125,968 | €193,558 | +€67,589 | +53.7% |
| Operating profit (loss) | 9901 | €5,466 | €19,235 | +€13,769 | +252% |
| Financial income | 75/76B | €30 | €26 | -€4 | -13.4% |
| Recurring financial income | 75 | €30 | €26 | -€4 | -13.4% |
| Financial charges | 65/66B | €16,042 | €14,990 | -€1,052 | -6.6% |
| Recurring financial charges | 65 | €16,042 | €14,990 | -€1,052 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,546 | €4,271 | +€14,817 | |
| Income taxes | 67/77 | €275 | €291 | +€16 | +5.8% |
| Profit (loss) for the period | 9904 | -€10,821 | €3,980 | +€14,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,821 | €3,980 | +€14,801 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.