ISBA ESTHETIEK: 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.
ISBA ESTHETIEK
Largest movements
- Tangible fixed assets -€8,009
down €8,009 (-16.2%), from €49,540 to €41,530
of which Furniture and vehicles: -€4,219
- Stocks and contracts -€1,480
down €1,480 (-9.3%), from €15,955 to €14,475
- Profit (loss) carried forward -€8,024
down €8,024 (-95.5%), from €8,403 to €378
- Debts after one year -€6,998
down €6,998 (-45.5%), from €15,382 to €8,384
- Short-term financial debts +€1,838
up €1,838 (+142%), from €1,291 to €3,129
- Trade debts +€1,110
up €1,110 (+20.8%), from €5,334 to €6,443
- Advances received +€1,071
new in 2025: €1,071
- Gross operating margin -€7,356
down €7,356 (-63.6%), from €11,572 to €4,216
- Depreciation +€2,013
up €2,013 (+28.4%), from €7,089 to €9,102
- Financial charges +€1,352
up €1,352 (+70.9%), from €1,907 to €3,259
- Taxes -€478
down €478 (-71.4%), from €670 to €191
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,278 | €58,395 | -€9,882 | -14.5% |
| Fixed assets | 21/28 | €49,540 | €41,530 | -€8,009 | -16.2% |
| Tangible fixed assets | 22/27 | €49,540 | €41,530 | -€8,009 | -16.2% |
| Plant, machinery and equipment | 23 | €30,792 | €27,001 | -€3,791 | -12.3% |
| Furniture and vehicles | 24 | €18,748 | €14,529 | -€4,219 | -22.5% |
| Current assets | 29/58 | €18,738 | €16,865 | -€1,873 | -10.0% |
| Stocks and contracts in progress | 3 | €15,955 | €14,475 | -€1,480 | -9.3% |
| Stocks | 30/36 | €15,955 | €14,475 | -€1,480 | -9.3% |
| Amounts receivable within one year | 40/41 | €2,332 | €1,928 | -€405 | -17.3% |
| Trade receivables | 40 | €2,332 | €1,928 | -€405 | -17.3% |
| Deferred charges and accrued income | 490/1 | €450 | €462 | +€11 | +2.5% |
| Total equity and liabilities | 10/49 | €68,278 | €58,395 | -€9,882 | -14.5% |
| Equity | 10/15 | €10,903 | €2,878 | -€8,024 | -73.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,403 | €378 | -€8,024 | -95.5% |
| Amounts payable | 17/49 | €57,375 | €55,517 | -€1,858 | -3.2% |
| Amounts payable after more than one year | 17 | €15,382 | €8,384 | -€6,998 | -45.5% |
| Financial debts | 170/4 | €15,382 | €8,384 | -€6,998 | -45.5% |
| Amounts payable within one year | 42/48 | €41,993 | €47,133 | +€5,140 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €6,863 | €6,998 | +€135 | +2.0% |
| Financial debts | 43 | €1,291 | €3,129 | +€1,838 | +142% |
| Credit institutions | 430/8 | €1,291 | €3,129 | +€1,838 | +142% |
| Trade debts | 44 | €5,334 | €6,443 | +€1,110 | +20.8% |
| Suppliers | 440/4 | €5,334 | €6,443 | +€1,110 | +20.8% |
| Advances received on contracts in progress | 46 | - | €1,071 | +€1,071 | |
| Taxes, remuneration and social security | 45 | €4,428 | €5,310 | +€882 | +19.9% |
| Taxes | 450/3 | €2,752 | €3,634 | +€882 | +32.1% |
| Remuneration and social security | 454/9 | €1,676 | €1,676 | = | 0.0% |
| Other amounts payable | 47/48 | €24,078 | €24,182 | +€104 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,089 | €9,102 | +€2,013 | +28.4% |
| Other operating charges | 640/8 | €140 | €175 | +€35 | +25.2% |
| Gross operating margin | 9900 | €11,572 | €4,216 | -€7,356 | -63.6% |
| Operating profit (loss) | 9901 | €4,343 | -€5,062 | -€9,405 | |
| Financial income | 75/76B | €519 | €488 | -€31 | -6.1% |
| Recurring financial income | 75 | €519 | €488 | -€31 | -6.1% |
| Financial charges | 65/66B | €1,907 | €3,259 | +€1,352 | +70.9% |
| Recurring financial charges | 65 | €1,907 | €3,259 | +€1,352 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €2,956 | -€7,833 | -€10,788 | |
| Income taxes | 67/77 | €670 | €191 | -€478 | -71.4% |
| Profit (loss) for the period | 9904 | €2,286 | -€8,024 | -€10,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,286 | -€8,024 | -€10,310 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.