DBE ESTHETICS: 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.
DBE ESTHETICS
Largest movements
- Cash +€4,608
up €4,608 (+2477.4%), from €186 to €4,794
mainly Stocks and contracts (+€3,442) and Other debts (+€1,983)
- Stocks and contracts -€3,442
down €3,442 (-34.8%), from €9,894 to €6,452
- Receivables within one year +€630
up €630 (+195.7%), from €322 to €952
of which Trade receivables: +€911
- Tangible fixed assets -€408
down €408 (-50.1%), from €815 to €407
- Other debts +€1,983
up €1,983 (+15.9%), from €12,462 to €14,445
- Profit (loss) carried forward -€508
down €508 (-8.7%), from -€5,812 to -€6,320
- Trade debts -€459
down €459 (-81.0%), from €567 to €108
- Tax, wage and social debts +€372
new in 2025: €372
- Gross operating margin +€5,427
up €5,427, from -€4,646 to €781
- Financial charges +€122
up €122 (+16.1%), from €759 to €881
of which Financial charges: +€122
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 | €11,217 | €12,605 | +€1,388 | +12.4% |
| Fixed assets | 21/28 | €815 | €407 | -€408 | -50.1% |
| Tangible fixed assets | 22/27 | €815 | €407 | -€408 | -50.1% |
| Furniture and vehicles | 24 | €815 | €407 | -€408 | -50.1% |
| Current assets | 29/58 | €10,402 | €12,198 | +€1,796 | +17.3% |
| Stocks and contracts in progress | 3 | €9,894 | €6,452 | -€3,442 | -34.8% |
| Stocks | 30/36 | €9,894 | €6,452 | -€3,442 | -34.8% |
| Amounts receivable within one year | 40/41 | €322 | €952 | +€630 | +195.7% |
| Trade receivables | 40 | - | €911 | +€911 | |
| Other amounts receivable | 41 | €322 | €41 | -€281 | -87.3% |
| Cash at bank and in hand | 54/58 | €186 | €4,794 | +€4,608 | +2477.4% |
| Total equity and liabilities | 10/49 | €11,217 | €12,605 | +€1,388 | +12.4% |
| Equity | 10/15 | -€1,812 | -€2,320 | -€508 | -28.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,812 | -€6,320 | -€508 | -8.7% |
| Amounts payable | 17/49 | €13,029 | €14,925 | +€1,896 | +14.6% |
| Amounts payable within one year | 42/48 | €13,029 | €14,925 | +€1,896 | +14.6% |
| Trade debts | 44 | €567 | €108 | -€459 | -81.0% |
| Suppliers | 440/4 | €567 | €108 | -€459 | -81.0% |
| Taxes, remuneration and social security | 45 | - | €372 | +€372 | |
| Taxes | 450/3 | - | €372 | +€372 | |
| Other amounts payable | 47/48 | €12,462 | €14,445 | +€1,983 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €408 | +€1 | +0.2% |
| Gross operating margin | 9900 | -€4,646 | €781 | +€5,427 | |
| Operating profit (loss) | 9901 | -€5,053 | €373 | +€5,426 | |
| Financial charges | 65/66B | €759 | €881 | +€122 | +16.1% |
| Recurring financial charges | 65 | €759 | €881 | +€122 | +16.1% |
| Non-recurring financial charges | 66B | €759 | €881 | +€122 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,812 | -€508 | +€5,304 | +91.3% |
| Profit (loss) for the period | 9904 | -€5,812 | -€508 | +€5,304 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,812 | -€508 | +€5,304 | +91.3% |
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 3 October 2026 via checked.be.