ERCUS AESTHETICS & CO: 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.
ERCUS AESTHETICS & CO
Largest movements
- Receivables within one year +€58,931
up €58,931 (+45.7%), from €128,832 to €187,764
of which Other amounts receivable: +€60,321
- Deferred charges and accrued income -€7,543
down €7,543 (-51.6%), from €14,632 to €7,089
- Cash -€6,087
down €6,087 (-64.6%), from €9,422 to €3,335
mainly Receivables within one year (-€58,931) and Investment in fixed assets (net) (-€2,997)
- Tangible fixed assets -€2,748
down €2,748 (-19.7%), from €13,929 to €11,180
- Profit (loss) carried forward +€44,419
up €44,419 (+33.6%), from €132,347 to €176,767
- Gross operating margin +€15,430
up €15,430 (+17.9%), from €86,143 to €101,573
- Staff costs -€6,266
down €6,266 (-12.3%), from €50,826 to €44,560
- Taxes +€4,703
up €4,703 (+63.3%), from €7,436 to €12,139
- Depreciation +€1,593
up €1,593 (+38.4%), from €4,152 to €5,745
- Financial income +€1,074
up €1,074 (+14.7%), from €7,325 to €8,399
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 | €166,815 | €209,368 | +€42,553 | +25.5% |
| Fixed assets | 21/28 | €13,929 | €11,180 | -€2,748 | -19.7% |
| Tangible fixed assets | 22/27 | €13,929 | €11,180 | -€2,748 | -19.7% |
| Furniture and vehicles | 24 | €13,929 | €11,180 | -€2,748 | -19.7% |
| Current assets | 29/58 | €152,886 | €198,187 | +€45,301 | +29.6% |
| Amounts receivable within one year | 40/41 | €128,832 | €187,764 | +€58,931 | +45.7% |
| Trade receivables | 40 | €1,390 | - | -€1,390 | |
| Other amounts receivable | 41 | €127,442 | €187,764 | +€60,321 | +47.3% |
| Cash at bank and in hand | 54/58 | €9,422 | €3,335 | -€6,087 | -64.6% |
| Deferred charges and accrued income | 490/1 | €14,632 | €7,089 | -€7,543 | -51.6% |
| Total equity and liabilities | 10/49 | €166,815 | €209,368 | +€42,553 | +25.5% |
| Equity | 10/15 | €135,347 | €179,767 | +€44,419 | +32.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,347 | €176,767 | +€44,419 | +33.6% |
| Amounts payable | 17/49 | €31,468 | €29,601 | -€1,867 | -5.9% |
| Amounts payable within one year | 42/48 | €31,468 | €29,601 | -€1,867 | -5.9% |
| Trade debts | 44 | €31 | €235 | +€204 | +652% |
| Suppliers | 440/4 | €31 | €235 | +€204 | +652% |
| Taxes, remuneration and social security | 45 | €31,437 | €29,367 | -€2,070 | -6.6% |
| Taxes | 450/3 | €11,612 | €16,718 | +€5,106 | +44.0% |
| Remuneration and social security | 454/9 | €19,825 | €12,649 | -€7,176 | -36.2% |
| Remuneration, social security and pensions | 62 | €50,826 | €44,560 | -€6,266 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,152 | €5,745 | +€1,593 | +38.4% |
| Other operating charges | 640/8 | €1,891 | €1,282 | -€609 | -32.2% |
| Gross operating margin | 9900 | €86,143 | €101,573 | +€15,430 | +17.9% |
| Operating profit (loss) | 9901 | €29,274 | €49,986 | +€20,712 | +70.8% |
| Financial income | 75/76B | €7,325 | €8,399 | +€1,074 | +14.7% |
| Recurring financial income | 75 | €7,325 | €8,399 | +€1,074 | +14.7% |
| Financial charges | 65/66B | €2,165 | €1,826 | -€339 | -15.7% |
| Recurring financial charges | 65 | €2,165 | €1,826 | -€339 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €34,434 | €56,558 | +€22,125 | +64.3% |
| Income taxes | 67/77 | €7,436 | €12,139 | +€4,703 | +63.3% |
| Profit (loss) for the period | 9904 | €26,998 | €44,419 | +€17,421 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,998 | €44,419 | +€17,421 | +64.5% |
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 30 October 2026 via checked.be.