J-AESTHETIC: 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.
J-AESTHETIC
Largest movements
- Tangible fixed assets -€17,633
down €17,633 (-23.8%), from €73,961 to €56,328
of which Furniture and vehicles: -€9,467
- Receivables within one year +€1,064
up €1,064 (+56.4%), from €1,888 to €2,953
of which Trade receivables: +€1,064
- Debts after one year -€21,230
down €21,230 (-50.7%), from €41,857 to €20,627
- Other debts +€10,560
up €10,560 (+22.7%), from €46,476 to €57,036
- Profit (loss) carried forward -€9,237
down €9,237 (-14.5%), from -€63,732 to -€72,968
- Short-term financial debts +€1,250
up €1,250 (+20.0%), from €6,250 to €7,500
- Trade debts +€1,029
up €1,029 (+25.4%), from €4,059 to €5,088
- Gross operating margin +€14,155
up €14,155, from -€3,551 to €10,604
- Financial charges -€440
down €440 (-16.6%), from €2,647 to €2,208
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
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 | €76,503 | €60,477 | -€16,026 | -20.9% |
| Fixed assets | 21/28 | €73,961 | €56,328 | -€17,633 | -23.8% |
| Tangible fixed assets | 22/27 | €73,961 | €56,328 | -€17,633 | -23.8% |
| Plant, machinery and equipment | 23 | €5,144 | €3,294 | -€1,849 | -36.0% |
| Furniture and vehicles | 24 | €55,174 | €45,706 | -€9,467 | -17.2% |
| Leasing and similar rights | 25 | €13,644 | €7,328 | -€6,316 | -46.3% |
| Current assets | 29/58 | €2,541 | €4,148 | +€1,607 | +63.2% |
| Amounts receivable within one year | 40/41 | €1,888 | €2,953 | +€1,064 | +56.4% |
| Trade receivables | 40 | €1,888 | €2,953 | +€1,064 | +56.4% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €653 | €1,196 | +€543 | +83.1% |
| Total equity and liabilities | 10/49 | €76,503 | €60,477 | -€16,026 | -20.9% |
| Equity | 10/15 | -€53,732 | -€62,968 | -€9,237 | -17.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,732 | -€72,968 | -€9,237 | -14.5% |
| Amounts payable | 17/49 | €130,234 | €123,445 | -€6,789 | -5.2% |
| Amounts payable after more than one year | 17 | €41,857 | €20,627 | -€21,230 | -50.7% |
| Financial debts | 170/4 | €41,857 | €20,627 | -€21,230 | -50.7% |
| Amounts payable within one year | 42/48 | €88,378 | €102,818 | +€14,441 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,578 | €16,230 | +€652 | +4.2% |
| Financial debts | 43 | €6,250 | €7,500 | +€1,250 | +20.0% |
| Other loans | 439 | €6,250 | €7,500 | +€1,250 | +20.0% |
| Trade debts | 44 | €4,059 | €5,088 | +€1,029 | +25.4% |
| Suppliers | 440/4 | €4,059 | €5,088 | +€1,029 | +25.4% |
| Advances received on contracts in progress | 46 | €1,583 | €1,583 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,431 | €15,381 | +€949 | +6.6% |
| Taxes | 450/3 | €1,231 | €2,181 | +€949 | +77.1% |
| Remuneration and social security | 454/9 | €13,200 | €13,200 | = | 0.0% |
| Other amounts payable | 47/48 | €46,476 | €57,036 | +€10,560 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,633 | €17,633 | = | 0.0% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | -€3,551 | €10,604 | +€14,155 | |
| Operating profit (loss) | 9901 | -€21,184 | -€7,029 | +€14,155 | +66.8% |
| Financial charges | 65/66B | €2,647 | €2,208 | -€440 | -16.6% |
| Recurring financial charges | 65 | €2,647 | €2,208 | -€440 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,832 | -€9,237 | +€14,595 | +61.2% |
| Profit (loss) for the period | 9904 | -€23,832 | -€9,237 | +€14,595 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,832 | -€9,237 | +€14,595 | +61.2% |
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 19 October 2026 via checked.be.