ESTHETIDENT: 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.
ESTHETIDENT
Largest movements
- Receivables within one year +€41,674
up €41,674 (+1134.9%), from €3,672 to €45,345
of which Other amounts receivable: +€41,674
- Cash -€16,824
down €16,824 (-8.3%), from €203,647 to €186,823
mainly Receivables within one year (-€41,674) and Debts after one year (-€8,908)
- Deferred charges and accrued income +€8,413
up €8,413 (+59.0%), from €14,253 to €22,666
- Reserves +€35,509
up €35,509 (+21.0%), from €168,857 to €204,366
- Debts after one year -€8,908
down €8,908 (-62.9%), from €14,170 to €5,263
- Tax, wage and social debts +€4,520
up €4,520 (+40.5%), from €11,158 to €15,678
- Gross operating margin +€13,403
up €13,403 (+35.6%), from €37,653 to €51,055
- Taxes +€4,808
up €4,808 (+42.6%), from €11,299 to €16,107
- Financial income +€3,410
up €3,410 (+725.9%), from €470 to €3,880
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 | €223,404 | €256,263 | +€32,859 | +14.7% |
| Fixed assets | 21/28 | €1,831 | €1,428 | -€403 | -22.0% |
| Tangible fixed assets | 22/27 | €403 | €0 | -€403 | -100.0% |
| Plant, machinery and equipment | 23 | €403 | €0 | -€403 | -100.0% |
| Financial fixed assets | 28 | €1,428 | €1,428 | = | 0.0% |
| Current assets | 29/58 | €221,572 | €254,835 | +€33,263 | +15.0% |
| Amounts receivable within one year | 40/41 | €3,672 | €45,345 | +€41,674 | +1134.9% |
| Trade receivables | 40 | €3,672 | €3,672 | = | 0.0% |
| Other amounts receivable | 41 | - | €41,674 | +€41,674 | |
| Cash at bank and in hand | 54/58 | €203,647 | €186,823 | -€16,824 | -8.3% |
| Deferred charges and accrued income | 490/1 | €14,253 | €22,666 | +€8,413 | +59.0% |
| Total equity and liabilities | 10/49 | €223,404 | €256,263 | +€32,859 | +14.7% |
| Equity | 10/15 | €185,259 | €220,768 | +€35,509 | +19.2% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €168,857 | €204,366 | +€35,509 | +21.0% |
| Distributable reserves | 133 | €168,857 | €204,366 | +€35,509 | +21.0% |
| Profit (loss) carried forward | 14 | €4,005 | €4,005 | = | 0.0% |
| Amounts payable | 17/49 | €38,145 | €35,495 | -€2,649 | -6.9% |
| Amounts payable after more than one year | 17 | €14,170 | €5,263 | -€8,908 | -62.9% |
| Financial debts | 170/4 | €14,170 | €5,263 | -€8,908 | -62.9% |
| Amounts payable within one year | 42/48 | €23,974 | €30,233 | +€6,258 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €8,765 | €8,908 | +€142 | +1.6% |
| Trade debts | 44 | €2,492 | €3,758 | +€1,265 | +50.8% |
| Suppliers | 440/4 | €2,492 | €3,758 | +€1,265 | +50.8% |
| Advances received on contracts in progress | 46 | €836 | €1,889 | +€1,053 | +126.0% |
| Taxes, remuneration and social security | 45 | €11,158 | €15,678 | +€4,520 | +40.5% |
| Taxes | 450/3 | €11,158 | €15,678 | +€4,520 | +40.5% |
| Other amounts payable | 47/48 | €724 | - | -€724 | |
| Non-recurring operating income | 76A | €8,613 | - | -€8,613 | |
| Remuneration, social security and pensions | 62 | €984 | €823 | -€161 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €403 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,218 | €1,257 | +€40 | +3.3% |
| Gross operating margin | 9900 | €37,653 | €51,055 | +€13,403 | +35.6% |
| Operating profit (loss) | 9901 | €35,047 | €48,572 | +€13,525 | +38.6% |
| Financial income | 75/76B | €470 | €3,880 | +€3,410 | +725.9% |
| Recurring financial income | 75 | €470 | €3,880 | +€3,410 | +725.9% |
| Financial charges | 65/66B | €906 | €836 | -€70 | -7.7% |
| Recurring financial charges | 65 | €906 | €836 | -€70 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €34,611 | €51,616 | +€17,005 | +49.1% |
| Income taxes | 67/77 | €11,299 | €16,107 | +€4,808 | +42.6% |
| Profit (loss) for the period | 9904 | €23,312 | €35,509 | +€12,197 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,312 | €35,509 | +€12,197 | +52.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.