Concept 93 Esthetic: what changed
Concept 93 Esthetic
Largest movements
- Tangible fixed assets -€42,915
down €42,915 (-27.3%), from €157,181 to €114,266
of which Furniture and vehicles: -€40,632
- Cash +€23,228
up €23,228 (+275%), from €8,442 to €31,670
mainly Depreciation (+€47,482) and Other debts (+€23,882)
- Deferred charges and accrued income +€10,100
up €10,100 (+153%), from €6,615 to €16,715
- Intangible fixed assets +€5,294
up €5,294 (+214%), from €2,469 to €7,763
- Debts after one year -€26,523
down €26,523 (-38.1%), from €69,526 to €43,003
of which Financial debts: -€26,523
- Other debts +€23,882
up €23,882 (+154%), from €15,469 to €39,351
- Trade debts +€11,694
up €11,694 (+222%), from €5,271 to €16,964
- Tax, wage and social debts -€8,977
down €8,977 (-22.6%), from €39,723 to €30,746
of which Remuneration and social security: -€12,164
- Profit (loss) carried forward -€4,531
down €4,531 (-15.6%), from €28,980 to €24,449
- Gross operating margin -€19,568
down €19,568 (-11.3%), from €172,957 to €153,390
- Other operating charges -€3,223
down €3,223 (-40.4%), from €7,971 to €4,749
- Depreciation -€2,850
down €2,850 (-5.7%), from €50,331 to €47,482
- Staff costs +€2,742
up €2,742 (+2.8%), from €98,339 to €101,081
- Taxes -€2,503
down €2,503 (-84.3%), from €2,968 to €465
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,142 | €184,223 | -€5,919 | -3.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €159,649 | €122,029 | -€37,621 | -23.6% |
| Intangible fixed assets | 21 | €2,469 | €7,763 | +€5,294 | +214% |
| Tangible fixed assets | 22/27 | €157,181 | €114,266 | -€42,915 | -27.3% |
| Plant, machinery and equipment | 23 | €5,638 | €3,675 | -€1,963 | -34.8% |
| Furniture and vehicles | 24 | €151,037 | €110,404 | -€40,632 | -26.9% |
| Other tangible fixed assets | 26 | €506 | €186 | -€320 | -63.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €30,493 | €62,194 | +€31,701 | +104% |
| Stocks and contracts in progress | 3 | €10,039 | €10,180 | +€141 | +1.4% |
| Stocks | 30/36 | €10,039 | €10,180 | +€141 | +1.4% |
| Amounts receivable within one year | 40/41 | €5,397 | €3,629 | -€1,767 | -32.7% |
| Trade receivables | 40 | €75 | €100 | +€25 | +33.3% |
| Other amounts receivable | 41 | €5,322 | €3,529 | -€1,792 | -33.7% |
| Cash at bank and in hand | 54/58 | €8,442 | €31,670 | +€23,228 | +275% |
| Deferred charges and accrued income | 490/1 | €6,615 | €16,715 | +€10,100 | +153% |
| Total equity and liabilities | 10/49 | €190,142 | €184,223 | -€5,919 | -3.1% |
| Equity | 10/15 | €31,480 | €26,949 | -€4,531 | -14.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,980 | €24,449 | -€4,531 | -15.6% |
| Amounts payable | 17/49 | €158,662 | €157,274 | -€1,388 | -0.9% |
| Amounts payable after more than one year | 17 | €69,526 | €43,003 | -€26,523 | -38.1% |
| Financial debts | 170/4 | €69,526 | €43,003 | -€26,523 | -38.1% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €86,187 | €113,584 | +€27,397 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €25,725 | €26,523 | +€798 | +3.1% |
| Trade debts | 44 | €5,271 | €16,964 | +€11,694 | +222% |
| Suppliers | 440/4 | €5,271 | €16,964 | +€11,694 | +222% |
| Taxes, remuneration and social security | 45 | €39,723 | €30,746 | -€8,977 | -22.6% |
| Taxes | 450/3 | €18,614 | €21,802 | +€3,187 | +17.1% |
| Remuneration and social security | 454/9 | €21,108 | €8,944 | -€12,164 | -57.6% |
| Other amounts payable | 47/48 | €15,469 | €39,351 | +€23,882 | +154% |
| Accrued charges and deferred income | 492/3 | €2,949 | €686 | -€2,263 | -76.7% |
| Remuneration, social security and pensions | 62 | €98,339 | €101,081 | +€2,742 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,331 | €47,482 | -€2,850 | -5.7% |
| Other operating charges | 640/8 | €7,971 | €4,749 | -€3,223 | -40.4% |
| Non-recurring operating charges | 66A | €1,875 | €0 | -€1,875 | -100% |
| Gross operating margin | 9900 | €172,957 | €153,390 | -€19,568 | -11.3% |
| Operating profit (loss) | 9901 | €14,440 | €78 | -€14,362 | -99.5% |
| Financial income | 75/76B | €4 | €12 | +€8 | +205% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +205% |
| Financial charges | 65/66B | €4,439 | €4,156 | -€283 | -6.4% |
| Recurring financial charges | 65 | €4,439 | €4,156 | -€283 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,005 | -€4,066 | -€14,071 | |
| Income taxes | 67/77 | €2,968 | €465 | -€2,503 | -84.3% |
| Profit (loss) for the period | 9904 | €7,037 | -€4,531 | -€11,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,037 | -€4,531 | -€11,568 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.