D&S Esthetic: 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.
D&S Esthetic
Largest movements
- Receivables within one year +€37,401
new in 2024: €37,401
of which Trade receivables: +€27,090
- Intangible fixed assets +€12,370
new in 2024: €12,370
- Cash +€9,102
new in 2024: €9,102
- Tangible fixed assets +€6,965
new in 2024: €6,965
of which Furniture and vehicles: +€6,166
- Deferred charges and accrued income +€3,137
new in 2024: €3,137
- Advances received +€28,939
new in 2024: €28,939
- Profit (loss) carried forward +€21,599
up €21,599 (+65.1%), from -€33,175 to -€11,576
- Tax, wage and social debts +€14,268
new in 2024: €14,268
- Trade debts +€11,808
new in 2024: €11,808
- Other debts -€6,292
down €6,292 (-23.4%), from €26,915 to €20,623
- Gross operating margin +€13,022
up €13,022, from -€57 to €12,965
- Depreciation +€3,350
new in 2024: €3,350
- Financial income +€1,014
new in 2024: €1,014
- Other operating charges +€645
new in 2024: €645
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,800 | €72,122 | +€70,322 | +3,907% |
| Fixed assets | 21/28 | €1,800 | €21,135 | +€19,335 | +1,074% |
| Intangible fixed assets | 21 | - | €12,370 | +€12,370 | |
| Tangible fixed assets | 22/27 | - | €6,965 | +€6,965 | |
| Plant, machinery and equipment | 23 | - | €799 | +€799 | |
| Furniture and vehicles | 24 | - | €6,166 | +€6,166 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | - | €50,987 | +€50,987 | |
| Stocks and contracts in progress | 3 | - | €1,347 | +€1,347 | |
| Stocks | 30/36 | - | €1,347 | +€1,347 | |
| Amounts receivable within one year | 40/41 | - | €37,401 | +€37,401 | |
| Trade receivables | 40 | - | €27,090 | +€27,090 | |
| Other amounts receivable | 41 | - | €10,312 | +€10,312 | |
| Cash at bank and in hand | 54/58 | - | €9,102 | +€9,102 | |
| Deferred charges and accrued income | 490/1 | - | €3,137 | +€3,137 | |
| Total equity and liabilities | 10/49 | €1,800 | €72,122 | +€70,322 | +3,907% |
| Equity | 10/15 | -€25,115 | -€3,516 | +€21,599 | +86.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€33,175 | -€11,576 | +€21,599 | +65.1% |
| Amounts payable | 17/49 | €26,915 | €75,638 | +€48,723 | +181% |
| Amounts payable within one year | 42/48 | €26,915 | €75,638 | +€48,723 | +181% |
| Trade debts | 44 | - | €11,808 | +€11,808 | |
| Suppliers | 440/4 | - | €11,808 | +€11,808 | |
| Advances received on contracts in progress | 46 | - | €28,939 | +€28,939 | |
| Taxes, remuneration and social security | 45 | - | €14,268 | +€14,268 | |
| Taxes | 450/3 | - | €14,268 | +€14,268 | |
| Other amounts payable | 47/48 | €26,915 | €20,623 | -€6,292 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,350 | +€3,350 | |
| Other operating charges | 640/8 | - | €645 | +€645 | |
| Gross operating margin | 9900 | -€57 | €12,965 | +€13,022 | |
| Operating profit (loss) | 9901 | -€57 | €8,970 | +€9,027 | |
| Financial income | 75/76B | - | €1,014 | +€1,014 | |
| Recurring financial income | 75 | - | €1,014 | +€1,014 | |
| Financial charges | 65/66B | €12 | - | -€12 | |
| Recurring financial charges | 65 | €12 | - | -€12 | |
| Profit (loss) for the period before taxes | 9903 | -€69 | €9,984 | +€10,053 | |
| Profit (loss) for the period | 9904 | -€69 | €9,984 | +€10,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69 | €9,984 | +€10,053 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.