ESTHETIC CONCEPT: 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.
ESTHETIC CONCEPT
Largest movements
- Receivables within one year +€6,463
up €6,463 (+50.4%), from €12,833 to €19,295
of which Trade receivables: +€5,801
- Stocks and contracts -€6,018
down €6,018 (-3.3%), from €184,856 to €178,838
- Cash -€3,105
down €3,105 (-71.1%), from €4,368 to €1,263
mainly Short-term financial debts (-€8,412) and Receivables within one year (-€6,463)
- Profit (loss) carried forward +€8,695
up €8,695 (+7.2%), from -€121,474 to -€112,779
- Short-term financial debts -€8,412
down €8,412 (-17.7%), from €47,618 to €39,206
of which Other loans: -€7,012
- Tax, wage and social debts -€4,551
down €4,551 (-65.8%), from €6,912 to €2,361
of which Taxes: -€4,544
- Gross operating margin -€25,440
down €25,440 (-57.0%), from €44,631 to €19,191
- Financial income -€5,407
down €5,407 (-77.0%), from €7,025 to €1,618
of which Non-recurring financial income: -€5,178
- Staff costs +€1,873
up €1,873 (+36.5%), from €5,133 to €7,006
- Financial charges -€689
down €689 (-13.3%), from €5,167 to €4,477
of which Financial charges: -€544
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 | €202,523 | €199,988 | -€2,535 | -1.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €202,523 | €199,988 | -€2,535 | -1.3% |
| Stocks and contracts in progress | 3 | €184,856 | €178,838 | -€6,018 | -3.3% |
| Stocks | 30/36 | €184,856 | €178,838 | -€6,018 | -3.3% |
| Amounts receivable within one year | 40/41 | €12,833 | €19,295 | +€6,463 | +50.4% |
| Trade receivables | 40 | €9,055 | €14,856 | +€5,801 | +64.1% |
| Other amounts receivable | 41 | €3,778 | €4,439 | +€662 | +17.5% |
| Cash at bank and in hand | 54/58 | €4,368 | €1,263 | -€3,105 | -71.1% |
| Deferred charges and accrued income | 490/1 | €466 | €592 | +€126 | +27.0% |
| Total equity and liabilities | 10/49 | €202,523 | €199,988 | -€2,535 | -1.3% |
| Equity | 10/15 | €146,785 | €155,480 | +€8,695 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,059 | €262,059 | = | 0.0% |
| Distributable reserves | 133 | €262,059 | €262,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,474 | -€112,779 | +€8,695 | +7.2% |
| Amounts payable | 17/49 | €55,738 | €44,508 | -€11,230 | -20.1% |
| Amounts payable within one year | 42/48 | €55,738 | €44,508 | -€11,230 | -20.1% |
| Financial debts | 43 | €47,618 | €39,206 | -€8,412 | -17.7% |
| Credit institutions | 430/8 | €39,250 | €37,850 | -€1,400 | -3.6% |
| Other loans | 439 | €8,368 | €1,356 | -€7,012 | -83.8% |
| Trade debts | 44 | €1,208 | €2,941 | +€1,733 | +144% |
| Suppliers | 440/4 | €1,208 | €2,941 | +€1,733 | +144% |
| Taxes, remuneration and social security | 45 | €6,912 | €2,361 | -€4,551 | -65.8% |
| Taxes | 450/3 | €5,652 | €1,109 | -€4,544 | -80.4% |
| Remuneration and social security | 454/9 | €1,260 | €1,253 | -€7 | -0.6% |
| Remuneration, social security and pensions | 62 | €5,133 | €7,006 | +€1,873 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | - | -€350 | |
| Other operating charges | 640/8 | €621 | €632 | +€11 | +1.8% |
| Gross operating margin | 9900 | €44,631 | €19,191 | -€25,440 | -57.0% |
| Operating profit (loss) | 9901 | €38,527 | €11,554 | -€26,974 | -70.0% |
| Financial income | 75/76B | €7,025 | €1,618 | -€5,407 | -77.0% |
| Recurring financial income | 75 | €339 | €111 | -€229 | -67.3% |
| Non-recurring financial income | 76B | €6,685 | €1,507 | -€5,178 | -77.5% |
| Financial charges | 65/66B | €5,167 | €4,477 | -€689 | -13.3% |
| Recurring financial charges | 65 | €4,974 | €4,430 | -€544 | -10.9% |
| Non-recurring financial charges | 66B | €193 | €47 | -€146 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €40,386 | €8,695 | -€31,691 | -78.5% |
| Profit (loss) for the period | 9904 | €40,386 | €8,695 | -€31,691 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,386 | €8,695 | -€31,691 | -78.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.