Dr. Hepp Aesthetic: 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.
Dr. Hepp Aesthetic
Largest movements
- Receivables within one year +€3,524
up €3,524 (+252%), from €1,400 to €4,924
of which Trade receivables: +€3,522
- Cash +€2,499
up €2,499 (+156%), from €1,600 to €4,099
mainly Other debts (+€11,742) and Tax, wage and social debts (+€2,876)
- Tangible fixed assets +€2,312
new in 2025: €2,312
- Other debts +€11,742
new in 2025: €11,742
- Profit (loss) carried forward -€5,149
down €5,149 (-368%), from -€1,400 to -€6,549
- Tax, wage and social debts +€2,876
new in 2025: €2,876
- Trade debts -€1,134
down €1,134 (-81.0%), from €1,400 to €266
- Gross operating margin -€2,510
down €2,510 (-179%), from -€1,400 to -€3,910
- Depreciation +€772
new in 2025: €772
- Other operating charges +€403
new in 2025: €403
- Financial charges +€65
new in 2025: €65
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 | €3,000 | €11,335 | +€8,335 | +278% |
| Fixed assets | 21/28 | - | €2,312 | +€2,312 | |
| Tangible fixed assets | 22/27 | - | €2,312 | +€2,312 | |
| Furniture and vehicles | 24 | - | €2,312 | +€2,312 | |
| Current assets | 29/58 | €3,000 | €9,023 | +€6,023 | +201% |
| Amounts receivable within one year | 40/41 | €1,400 | €4,924 | +€3,524 | +252% |
| Trade receivables | 40 | €1,400 | €4,922 | +€3,522 | +252% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €1,600 | €4,099 | +€2,499 | +156% |
| Total equity and liabilities | 10/49 | €3,000 | €11,335 | +€8,335 | +278% |
| Equity | 10/15 | €1,600 | -€3,549 | -€5,149 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,400 | -€6,549 | -€5,149 | -368% |
| Amounts payable | 17/49 | €1,400 | €14,884 | +€13,484 | +963% |
| Amounts payable within one year | 42/48 | €1,400 | €14,884 | +€13,484 | +963% |
| Trade debts | 44 | €1,400 | €266 | -€1,134 | -81.0% |
| Suppliers | 440/4 | €1,400 | €266 | -€1,134 | -81.0% |
| Taxes, remuneration and social security | 45 | - | €2,876 | +€2,876 | |
| Taxes | 450/3 | - | €2,876 | +€2,876 | |
| Other amounts payable | 47/48 | - | €11,742 | +€11,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €772 | +€772 | |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | -€1,400 | -€3,910 | -€2,510 | -179% |
| Operating profit (loss) | 9901 | -€1,400 | -€5,084 | -€3,684 | -263% |
| Financial charges | 65/66B | - | €65 | +€65 | |
| Recurring financial charges | 65 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | -€1,400 | -€5,149 | -€3,749 | -268% |
| Profit (loss) for the period | 9904 | -€1,400 | -€5,149 | -€3,749 | -268% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,400 | -€5,149 | -€3,749 | -268% |
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 18 October 2026 via checked.be.