IMMO ESTETICO: 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.
IMMO ESTETICO
Largest movements
- Receivables within one year +€157,265
up €157,265 (+56.7%), from €277,302 to €434,567
of which Other amounts receivable: +€158,883
- Cash -€43,384
down €43,384 (-17.3%), from €250,300 to €206,916
mainly Receivables within one year (-€157,265) and Accrued charges and deferred income (-€3,949)
- Reserves +€102,567
up €102,567 (+152.1%), from €67,421 to €169,988
of which Distributable reserves: +€102,567
- Other debts +€16,800
up €16,800 (+2.4%), from €709,676 to €726,476
- Financial income +€100,071
up €100,071 (+727.6%), from €13,753 to €113,825
- Gross operating margin +€11,249
up €11,249 (+186.8%), from €6,020 to €17,269
- Other operating charges -€2,873
down €2,873 (-39.1%), from €7,344 to €4,471
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 | €1,270,753 | €1,385,360 | +€114,607 | +9.0% |
| Fixed assets | 21/28 | €32,308 | €32,308 | = | 0.0% |
| Financial fixed assets | 28 | €32,308 | €32,308 | = | 0.0% |
| Current assets | 29/58 | €1,238,445 | €1,353,052 | +€114,607 | +9.3% |
| Stocks and contracts in progress | 3 | €696,179 | €696,179 | = | 0.0% |
| Stocks | 30/36 | €696,179 | €696,179 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €277,302 | €434,567 | +€157,265 | +56.7% |
| Trade receivables | 40 | €1,980 | €363 | -€1,617 | -81.7% |
| Other amounts receivable | 41 | €275,321 | €434,204 | +€158,883 | +57.7% |
| Cash at bank and in hand | 54/58 | €250,300 | €206,916 | -€43,384 | -17.3% |
| Deferred charges and accrued income | 490/1 | €14,664 | €15,390 | +€726 | +5.0% |
| Total equity and liabilities | 10/49 | €1,270,753 | €1,385,360 | +€114,607 | +9.0% |
| Equity | 10/15 | €527,421 | €629,988 | +€102,567 | +19.4% |
| Contributions | 10/11 | €460,000 | €460,000 | = | 0.0% |
| Capital | 10 | €460,000 | €460,000 | = | 0.0% |
| Issued capital | 100 | €460,000 | €460,000 | = | 0.0% |
| Reserves | 13 | €67,421 | €169,988 | +€102,567 | +152.1% |
| Non-distributable reserves | 130/1 | €16,162 | €16,162 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,162 | €16,162 | = | 0.0% |
| Distributable reserves | 133 | €51,259 | €153,825 | +€102,567 | +200.1% |
| Amounts payable | 17/49 | €743,332 | €755,372 | +€12,041 | +1.6% |
| Amounts payable within one year | 42/48 | €712,072 | €728,061 | +€15,989 | +2.2% |
| Trade debts | 44 | - | €447 | +€447 | |
| Suppliers | 440/4 | - | €447 | +€447 | |
| Advances received on contracts in progress | 46 | €2,396 | - | -€2,396 | |
| Taxes, remuneration and social security | 45 | - | €1,139 | +€1,139 | |
| Taxes | 450/3 | - | €1,139 | +€1,139 | |
| Other amounts payable | 47/48 | €709,676 | €726,476 | +€16,800 | +2.4% |
| Accrued charges and deferred income | 492/3 | €31,260 | €27,311 | -€3,949 | -12.6% |
| Other operating charges | 640/8 | €7,344 | €4,471 | -€2,873 | -39.1% |
| Gross operating margin | 9900 | €6,020 | €17,269 | +€11,249 | +186.8% |
| Operating profit (loss) | 9901 | -€1,324 | €12,798 | +€14,122 | |
| Financial income | 75/76B | €13,753 | €113,825 | +€100,071 | +727.6% |
| Recurring financial income | 75 | €13,753 | €113,825 | +€100,071 | +727.6% |
| Financial charges | 65/66B | €24,054 | €24,056 | +€2 | 0.0% |
| Recurring financial charges | 65 | €24,054 | €24,056 | +€2 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,625 | €102,567 | +€114,191 | |
| Profit (loss) for the period | 9904 | -€11,625 | €102,567 | +€114,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,625 | €102,567 | +€114,191 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.