Fanny 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.
What changed
Fanny Esthetique
NACE 47.750, Retail sale of cosmetics and toilet articles
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€1,461
2023 · €4,823-€6,284
Equity
€56,310
2023 · €57,771-€1,461
Cash
€39,338
2023 · €38,270+€1,068
Balance sheet total
€156,152
2023 · €173,062-€16,911
Largest movements
Assets
- Tangible fixed assets -€19,989
down €19,989 (-15.8%), from €126,797 to €106,809
of which Land and buildings: -€17,356
- Deferred charges and accrued income +€2,506
up €2,506 (+594%), from €422 to €2,927
Equity and liabilities
- Debts after one year -€10,280
down €10,280 (-13.7%), from €74,985 to €64,705
- Current portion of long-term debt -€5,247
no longer reported in 2024 (was €5,247)
Income statement
- Gross operating margin -€2,028
down €2,028 (-6.9%), from €29,587 to €27,559
- Other operating charges +€2,009
up €2,009 (+335%), from €600 to €2,609
- Taxes +€1,006
up €1,006, from -€863 to €143
- Depreciation +€457
up €457 (+2.0%), from €23,416 to €23,874
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.
Result 2023
€4,823
Gross operating margin
-€2,028
Depreciation
-€457
Other operating charges
-€2,009
Other operating items
-€1,000
Financial charges
+€215
Taxes
-€1,006
Result 2024
-€1,461
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€20,341
Investment
-€3,885
Financing
-€15,388
Cash 2023
€38,270
From operations (derived)
+€20,341
Net result for the year
-€1,461
Depreciation
+€23,874
Stocks and contracts
-€493
Receivables within one year
+€989
Deferred charges and accrued income
-€2,506
Trade debts
-€78
Tax, wage and social debts
+€393
Other debts
+€723
Accrued charges and deferred income
-€1,099
Investment (derived)
-€3,885
Investment in fixed assets (net)
-€3,885
Financing
-€15,388
Debts after one year
-€10,280
Current portion of long-term debt
-€5,247
Short-term financial debts
+€139
Cash 2024
€39,338
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,062 | €156,152 | -€16,911 | -9.8% |
| Fixed assets | 21/28 | €126,797 | €106,809 | -€19,989 | -15.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €126,797 | €106,809 | -€19,989 | -15.8% |
| Land and buildings | 22 | €113,787 | €96,430 | -€17,356 | -15.3% |
| Furniture and vehicles | 24 | €13,011 | €10,378 | -€2,632 | -20.2% |
| Current assets | 29/58 | €46,265 | €49,343 | +€3,078 | +6.7% |
| Stocks and contracts in progress | 3 | €4,560 | €5,053 | +€493 | +10.8% |
| Stocks | 30/36 | €4,560 | €5,053 | +€493 | +10.8% |
| Amounts receivable within one year | 40/41 | €3,014 | €2,025 | -€989 | -32.8% |
| Trade receivables | 40 | €1,151 | - | -€1,151 | |
| Other amounts receivable | 41 | €1,863 | €2,025 | +€162 | +8.7% |
| Cash at bank and in hand | 54/58 | €38,270 | €39,338 | +€1,068 | +2.8% |
| Deferred charges and accrued income | 490/1 | €422 | €2,927 | +€2,506 | +594% |
| Total equity and liabilities | 10/49 | €173,062 | €156,152 | -€16,911 | -9.8% |
| Equity | 10/15 | €57,771 | €56,310 | -€1,461 | -2.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €1,250 | €1,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Legal reserve | 130 | €1,250 | - | -€1,250 | |
| Reserves not available under the articles | 1311 | - | €1,250 | +€1,250 | |
| Profit (loss) carried forward | 14 | €31,521 | €30,060 | -€1,461 | -4.6% |
| Amounts payable | 17/49 | €115,291 | €99,842 | -€15,449 | -13.4% |
| Amounts payable after more than one year | 17 | €74,985 | €64,705 | -€10,280 | -13.7% |
| Financial debts | 170/4 | €74,985 | €64,705 | -€10,280 | -13.7% |
| Amounts payable within one year | 42/48 | €39,207 | €35,137 | -€4,070 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €5,247 | - | -€5,247 | |
| Financial debts | 43 | €10,141 | €10,280 | +€139 | +1.4% |
| Other loans | 439 | €10,141 | €10,280 | +€139 | +1.4% |
| Trade debts | 44 | €78 | - | -€78 | |
| Suppliers | 440/4 | €78 | - | -€78 | |
| Taxes, remuneration and social security | 45 | €570 | €962 | +€393 | +69.0% |
| Taxes | 450/3 | €570 | €441 | -€129 | -22.6% |
| Remuneration and social security | 454/9 | - | €522 | +€522 | |
| Other amounts payable | 47/48 | €23,171 | €23,894 | +€723 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,099 | - | -€1,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,416 | €23,874 | +€457 | +2.0% |
| Other operating charges | 640/8 | €600 | €2,609 | +€2,009 | +335% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €29,587 | €27,559 | -€2,028 | -6.9% |
| Operating profit (loss) | 9901 | €5,570 | €76 | -€5,494 | -98.6% |
| Financial charges | 65/66B | €1,610 | €1,395 | -€215 | -13.4% |
| Recurring financial charges | 65 | €1,610 | €1,395 | -€215 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €3,960 | -€1,319 | -€5,279 | |
| Income taxes | 67/77 | -€863 | €143 | +€1,006 | |
| Profit (loss) for the period | 9904 | €4,823 | -€1,461 | -€6,284 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,823 | -€1,461 | -€6,284 |
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 23 October 2026 via checked.be.