DM Aesthetic Consult: 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.
DM Aesthetic Consult
Largest movements
- Cash +€15,783
up €15,783 (+16.0%), from €98,577 to €114,360
mainly Net result for the year (+€55,699) and Other debts (+€17,589)
- Receivables within one year -€3,844
down €3,844 (-22.9%), from €16,791 to €12,947
of which Trade receivables: -€4,159
- Tangible fixed assets -€2,340
down €2,340 (-22.9%), from €10,213 to €7,874
of which Furniture and vehicles: -€2,111
- Other debts +€17,589
up €17,589 (+40.2%), from €43,793 to €61,381
- Tax, wage and social debts -€9,160
down €9,160 (-64.2%), from €14,265 to €5,106
- Gross operating margin +€26,392
up €26,392 (+52.7%), from €50,054 to €76,446
- Taxes +€5,140
up €5,140 (+50.4%), from €10,199 to €15,339
- Financial income -€1,054
down €1,054 (-72.4%), from €1,455 to €401
- Financial charges +€942
up €942 (+538%), from €175 to €1,117
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,514 | €136,096 | +€9,581 | +7.6% |
| Fixed assets | 21/28 | €10,213 | €7,874 | -€2,340 | -22.9% |
| Tangible fixed assets | 22/27 | €10,213 | €7,874 | -€2,340 | -22.9% |
| Plant, machinery and equipment | 23 | - | €771 | +€771 | |
| Furniture and vehicles | 24 | €6,443 | €4,333 | -€2,111 | -32.8% |
| Other tangible fixed assets | 26 | €3,770 | €2,770 | -€1,000 | -26.5% |
| Current assets | 29/58 | €116,301 | €128,222 | +€11,921 | +10.3% |
| Amounts receivable within one year | 40/41 | €16,791 | €12,947 | -€3,844 | -22.9% |
| Trade receivables | 40 | €15,254 | €11,095 | -€4,159 | -27.3% |
| Other amounts receivable | 41 | €1,537 | €1,852 | +€315 | +20.5% |
| Cash at bank and in hand | 54/58 | €98,577 | €114,360 | +€15,783 | +16.0% |
| Deferred charges and accrued income | 490/1 | €933 | €915 | -€18 | -2.0% |
| Total equity and liabilities | 10/49 | €126,514 | €136,096 | +€9,581 | +7.6% |
| Equity | 10/15 | €66,460 | €66,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,860 | €47,860 | = | 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% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Amounts payable | 17/49 | €60,054 | €69,636 | +€9,581 | +16.0% |
| Amounts payable within one year | 42/48 | €60,054 | €69,636 | +€9,581 | +16.0% |
| Trade debts | 44 | €1,996 | €3,149 | +€1,152 | +57.7% |
| Suppliers | 440/4 | €1,996 | €3,149 | +€1,152 | +57.7% |
| Taxes, remuneration and social security | 45 | €14,265 | €5,106 | -€9,160 | -64.2% |
| Taxes | 450/3 | €14,265 | €5,106 | -€9,160 | -64.2% |
| Other amounts payable | 47/48 | €43,793 | €61,381 | +€17,589 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,910 | €3,266 | -€644 | -16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €573 | - | -€573 | |
| Other operating charges | 640/8 | €1,746 | €1,425 | -€321 | -18.4% |
| Gross operating margin | 9900 | €50,054 | €76,446 | +€26,392 | +52.7% |
| Operating profit (loss) | 9901 | €43,824 | €71,755 | +€27,931 | +63.7% |
| Financial income | 75/76B | €1,455 | €401 | -€1,054 | -72.4% |
| Recurring financial income | 75 | €1,455 | €401 | -€1,054 | -72.4% |
| Financial charges | 65/66B | €175 | €1,117 | +€942 | +538% |
| Recurring financial charges | 65 | €175 | €1,117 | +€942 | +538% |
| Profit (loss) for the period before taxes | 9903 | €45,104 | €71,038 | +€25,935 | +57.5% |
| Income taxes | 67/77 | €10,199 | €15,339 | +€5,140 | +50.4% |
| Profit (loss) for the period | 9904 | €34,905 | €55,699 | +€20,795 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,905 | €55,699 | +€20,795 | +59.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.