ESPACE MC ESTHETIQUE: 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.
ESPACE MC ESTHETIQUE
Largest movements
- Tangible fixed assets +€28,686
up €28,686 (+366%), from €7,831 to €36,518
of which Furniture and vehicles: +€30,687
- Receivables within one year -€21,550
down €21,550 (-98.7%), from €21,831 to €281
of which Trade receivables: -€14,025
- Financial fixed assets +€6,000
up €6,000 (+3,000%), from €200 to €6,200
- Cash +€4,589
up €4,589 (+64.5%), from €7,119 to €11,708
mainly Debts after one year (+€22,668) and Receivables within one year (+€21,550)
- Debts after one year +€22,668
new in 2024: €22,668
- Trade debts -€19,896
down €19,896 (-98.5%), from €20,208 to €312
- Profit (loss) carried forward +€10,219
up €10,219 (+331%), from €3,089 to €13,308
- Current portion of long-term debt +€5,463
new in 2024: €5,463
- Other debts -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Gross operating margin +€18,338
up €18,338 (+483%), from €3,798 to €22,136
- Depreciation +€3,698
up €3,698 (+2,177%), from €170 to €3,868
- Taxes +€2,622
up €2,622 (+338%), from €775 to €3,397
- Other operating charges +€987
new in 2024: €987
- Financial charges +€509
up €509 (+326%), from €156 to €666
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,981 | €54,706 | +€17,726 | +47.9% |
| Fixed assets | 21/28 | €8,031 | €42,718 | +€34,686 | +432% |
| Tangible fixed assets | 22/27 | €7,831 | €36,518 | +€28,686 | +366% |
| Plant, machinery and equipment | 23 | €7,831 | €5,831 | -€2,000 | -25.5% |
| Furniture and vehicles | 24 | - | €30,687 | +€30,687 | |
| Financial fixed assets | 28 | €200 | €6,200 | +€6,000 | +3,000% |
| Current assets | 29/58 | €28,949 | €11,989 | -€16,961 | -58.6% |
| Amounts receivable within one year | 40/41 | €21,831 | €281 | -€21,550 | -98.7% |
| Trade receivables | 40 | €14,242 | €217 | -€14,025 | -98.5% |
| Other amounts receivable | 41 | €7,588 | €64 | -€7,525 | -99.2% |
| Cash at bank and in hand | 54/58 | €7,119 | €11,708 | +€4,589 | +64.5% |
| Total equity and liabilities | 10/49 | €36,981 | €54,706 | +€17,726 | +47.9% |
| Equity | 10/15 | €8,089 | €18,308 | +€10,219 | +126% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,089 | €13,308 | +€10,219 | +331% |
| Amounts payable | 17/49 | €28,892 | €36,398 | +€7,506 | +26.0% |
| Amounts payable after more than one year | 17 | - | €22,668 | +€22,668 | |
| Financial debts | 170/4 | - | €22,668 | +€22,668 | |
| Amounts payable within one year | 42/48 | €28,892 | €13,730 | -€15,162 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,463 | +€5,463 | |
| Trade debts | 44 | €20,208 | €312 | -€19,896 | -98.5% |
| Suppliers | 440/4 | €20,208 | €312 | -€19,896 | -98.5% |
| Taxes, remuneration and social security | 45 | €3,684 | €4,955 | +€1,271 | +34.5% |
| Taxes | 450/3 | €3,453 | €4,955 | +€1,501 | +43.5% |
| Remuneration and social security | 454/9 | €230 | - | -€230 | |
| Other amounts payable | 47/48 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €3,868 | +€3,698 | +2,177% |
| Other operating charges | 640/8 | - | €987 | +€987 | |
| Gross operating margin | 9900 | €3,798 | €22,136 | +€18,338 | +483% |
| Operating profit (loss) | 9901 | €3,629 | €17,281 | +€13,652 | +376% |
| Financial income | 75/76B | €391 | €1 | -€390 | -99.7% |
| Recurring financial income | 75 | €391 | €1 | -€390 | -99.7% |
| Financial charges | 65/66B | €156 | €666 | +€509 | +326% |
| Recurring financial charges | 65 | €156 | €666 | +€509 | +326% |
| Profit (loss) for the period before taxes | 9903 | €3,864 | €16,616 | +€12,753 | +330% |
| Income taxes | 67/77 | €775 | €3,397 | +€2,622 | +338% |
| Profit (loss) for the period | 9904 | €3,089 | €13,219 | +€10,131 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €3,089 | €13,219 | +€10,131 | +328% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.