ESTHETICA: what changed
Two fiscal 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.
ESTHETICA
Largest movements
- Receivables within one year -€8,236
down €8,236 (-63.3%), from €13,019 to €4,783
of which Trade receivables: -€8,236
- Intangible fixed assets -€5,625
no longer reported in 2025 (was €5,625)
- Tangible fixed assets -€4,497
down €4,497 (-46.7%), from €9,629 to €5,132
of which Furniture and vehicles: -€4,123
- Cash -€2,361
no longer reported in 2025 (was €2,361)
mainly Net result for the year (-€27,917) and Trade debts (-€12,304)
- Profit (loss) carried forward -€27,917
down €27,917 (-867.0%), from -€3,220 to -€31,136
- Other debts +€21,712
up €21,712 (+3552.1%), from €611 to €22,323
- Trade debts -€12,304
down €12,304 (-72.9%), from €16,879 to €4,575
- Debts after one year -€4,245
down €4,245 (-85.6%), from €4,962 to €716
- Short-term financial debts +€2,734
new in 2025: €2,734
- Depreciation -€9,289
down €9,289 (-47.9%), from €19,410 to €10,122
- Gross operating margin -€4,887
down €4,887 (-58.1%), from -€8,416 to -€13,303
- Other operating charges +€2,443
up €2,443 (+333.5%), from €732 to €3,176
- Financial income +€779
up €779 (+3585.4%), from €22 to €801
- Taxes -€155
down €155 (-38.9%), from €397 to €243
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.
Cash bridge derived
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 | €30,635 | €9,916 | -€20,719 | -67.6% |
| Fixed assets | 21/28 | €15,254 | €5,132 | -€10,122 | -66.4% |
| Intangible fixed assets | 21 | €5,625 | - | -€5,625 | |
| Tangible fixed assets | 22/27 | €9,629 | €5,132 | -€4,497 | -46.7% |
| Plant, machinery and equipment | 23 | €30 | - | -€30 | |
| Furniture and vehicles | 24 | €8,798 | €4,676 | -€4,123 | -46.9% |
| Other tangible fixed assets | 26 | €801 | €456 | -€344 | -43.0% |
| Current assets | 29/58 | €15,381 | €4,783 | -€10,597 | -68.9% |
| Amounts receivable within one year | 40/41 | €13,019 | €4,783 | -€8,236 | -63.3% |
| Trade receivables | 40 | €12,992 | €4,756 | -€8,236 | -63.4% |
| Other amounts receivable | 41 | €27 | €27 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,361 | - | -€2,361 | |
| Total equity and liabilities | 10/49 | €30,635 | €9,916 | -€20,719 | -67.6% |
| Equity | 10/15 | €2,980 | -€24,936 | -€27,917 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,220 | -€31,136 | -€27,917 | -867.0% |
| Amounts payable | 17/49 | €27,654 | €34,852 | +€7,198 | +26.0% |
| Amounts payable after more than one year | 17 | €4,962 | €716 | -€4,245 | -85.6% |
| Financial debts | 170/4 | €4,962 | €716 | -€4,245 | -85.6% |
| Amounts payable within one year | 42/48 | €22,693 | €34,135 | +€11,443 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €4,154 | €4,245 | +€91 | +2.2% |
| Financial debts | 43 | - | €2,734 | +€2,734 | |
| Credit institutions | 430/8 | - | €2,734 | +€2,734 | |
| Trade debts | 44 | €16,879 | €4,575 | -€12,304 | -72.9% |
| Suppliers | 440/4 | €16,879 | €4,575 | -€12,304 | -72.9% |
| Taxes, remuneration and social security | 45 | €1,049 | €258 | -€791 | -75.4% |
| Taxes | 450/3 | €1,049 | €258 | -€791 | -75.4% |
| Other amounts payable | 47/48 | €611 | €22,323 | +€21,712 | +3552.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,410 | €10,122 | -€9,289 | -47.9% |
| Other operating charges | 640/8 | €732 | €3,176 | +€2,443 | +333.5% |
| Non-recurring operating charges | 66A | €151 | €105 | -€46 | -30.4% |
| Gross operating margin | 9900 | -€8,416 | -€13,303 | -€4,887 | -58.1% |
| Operating profit (loss) | 9901 | -€28,710 | -€26,705 | +€2,004 | +7.0% |
| Financial income | 75/76B | €22 | €801 | +€779 | +3585.4% |
| Recurring financial income | 75 | €22 | €801 | +€779 | +3585.4% |
| Financial charges | 65/66B | €1,804 | €1,770 | -€34 | -1.9% |
| Recurring financial charges | 65 | €1,804 | €1,770 | -€34 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,492 | -€27,674 | +€2,818 | +9.2% |
| Income taxes | 67/77 | €397 | €243 | -€155 | -38.9% |
| Profit (loss) for the period | 9904 | -€30,889 | -€27,917 | +€2,973 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,889 | -€27,917 | +€2,973 | +9.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.