ESTHETICARE: 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.
What changed
ESTHETICARE
NACE 86.220, Specialist medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€234,778
2024 · €236,279-€1,501
Equity
€898,594
2024 · €813,816+€84,778
Cash
€380,758
2024 · €286,772+€93,986
Balance sheet total
€1.9m
2024 · €1.9m-€4,207
Largest movements
Assets
- Cash +€93,986
up €93,986 (+32.8%), from €286,772 to €380,758
mainly Net result for the year (+€234,778) and Depreciation (+€158,347)
- Tangible fixed assets -€73,243
down €73,243 (-4.8%), from €1.5m to €1.5m
of which Land and buildings: -€37,283
Equity and liabilities
- Reserves +€84,778
up €84,778 (+10.7%), from €795,216 to €879,994
of which Distributable reserves: +€84,778
- Debts after one year -€57,246
down €57,246 (-6.8%), from €847,209 to €789,962
of which Financial debts: -€59,246
Income statement
- Staff costs -€18,874
down €18,874 (-31.6%), from €59,776 to €40,901
- Depreciation +€18,678
up €18,678 (+13.4%), from €139,670 to €158,347
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.
Result 2024
€236,279
Gross operating margin
-€2,923
Staff costs
+€18,874
Depreciation
-€18,678
Other operating charges
+€281
Financial income
-€157
Financial charges
+€3,638
Taxes
-€2,538
Result 2025
€234,778
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.
From operations
+€395,263
Investment
-€85,105
Financing
-€216,173
Cash 2024
€286,772
From operations (derived)
+€395,263
Net result for the year
+€234,778
Depreciation
+€158,347
Stocks and contracts
+€14,667
Receivables within one year
+€12,000
Deferred charges and accrued income
-€1,717
Trade debts
-€10,816
Tax, wage and social debts
-€11,210
Other debts
-€786
Investment (derived)
-€85,105
Investment in fixed assets (net)
-€85,105
Financing
-€216,173
Debts after one year
-€57,246
Current portion of long-term debt
-€8,927
Contributions, distributions and other
-€150,000
Cash 2025
€380,758
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,868,218 | €1,864,011 | -€4,207 | -0.2% |
| Fixed assets | 21/28 | €1,531,116 | €1,457,873 | -€73,243 | -4.8% |
| Tangible fixed assets | 22/27 | €1,530,516 | €1,457,273 | -€73,243 | -4.8% |
| Land and buildings | 22 | €1,044,469 | €1,007,186 | -€37,283 | -3.6% |
| Plant, machinery and equipment | 23 | €260,668 | €272,727 | +€12,060 | +4.6% |
| Furniture and vehicles | 24 | €97,209 | €72,768 | -€24,440 | -25.1% |
| Other tangible fixed assets | 26 | €128,171 | €104,592 | -€23,579 | -18.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €337,102 | €406,138 | +€69,036 | +20.5% |
| Stocks and contracts in progress | 3 | €25,709 | €11,042 | -€14,667 | -57.0% |
| Stocks | 30/36 | €25,709 | €11,042 | -€14,667 | -57.0% |
| Amounts receivable within one year | 40/41 | €22,191 | €10,191 | -€12,000 | -54.1% |
| Trade receivables | 40 | €11,683 | €8,580 | -€3,104 | -26.6% |
| Other amounts receivable | 41 | €10,508 | €1,612 | -€8,896 | -84.7% |
| Cash at bank and in hand | 54/58 | €286,772 | €380,758 | +€93,986 | +32.8% |
| Deferred charges and accrued income | 490/1 | €2,430 | €4,146 | +€1,717 | +70.7% |
| Total equity and liabilities | 10/49 | €1,868,218 | €1,864,011 | -€4,207 | -0.2% |
| Equity | 10/15 | €813,816 | €898,594 | +€84,778 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €795,216 | €879,994 | +€84,778 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €793,356 | €878,134 | +€84,778 | +10.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,054,402 | €965,417 | -€88,985 | -8.4% |
| Amounts payable after more than one year | 17 | €847,209 | €789,962 | -€57,246 | -6.8% |
| Financial debts | 170/4 | €847,209 | €787,962 | -€59,246 | -7.0% |
| Other amounts payable | 178/9 | - | €2,000 | +€2,000 | |
| Amounts payable within one year | 42/48 | €207,193 | €175,455 | -€31,738 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €68,173 | €59,246 | -€8,927 | -13.1% |
| Trade debts | 44 | €38,731 | €27,915 | -€10,816 | -27.9% |
| Suppliers | 440/4 | €38,731 | €27,915 | -€10,816 | -27.9% |
| Taxes, remuneration and social security | 45 | €64,681 | €53,470 | -€11,210 | -17.3% |
| Taxes | 450/3 | €58,169 | €48,385 | -€9,784 | -16.8% |
| Remuneration and social security | 454/9 | €6,512 | €5,085 | -€1,427 | -21.9% |
| Other amounts payable | 47/48 | €35,608 | €34,823 | -€786 | -2.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €59,776 | €40,901 | -€18,874 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,670 | €158,347 | +€18,678 | +13.4% |
| Other operating charges | 640/8 | €7,241 | €6,960 | -€281 | -3.9% |
| Gross operating margin | 9900 | €554,419 | €551,496 | -€2,923 | -0.5% |
| Operating profit (loss) | 9901 | €347,732 | €345,287 | -€2,445 | -0.7% |
| Financial income | 75/76B | €506 | €350 | -€157 | -30.9% |
| Recurring financial income | 75 | €506 | €350 | -€157 | -30.9% |
| Financial charges | 65/66B | €41,572 | €37,934 | -€3,638 | -8.8% |
| Recurring financial charges | 65 | €41,572 | €37,934 | -€3,638 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €306,666 | €307,702 | +€1,037 | +0.3% |
| Income taxes | 67/77 | €70,387 | €72,924 | +€2,538 | +3.6% |
| Profit (loss) for the period | 9904 | €236,279 | €234,778 | -€1,501 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €236,279 | €234,778 | -€1,501 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.