LAB.ESTETIK: 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.
LAB.ESTETIK
Largest movements
- Cash +€297,128
up €297,128 (+16.7%), from €1.8m to €2.1m
mainly Net result for the year (+€844,961) and Depreciation (+€175,718)
- Current investments +€200,000
up €200,000 (+40.0%), from €500,000 to €700,000
- Stocks and contracts -€173,410
down €173,410 (-42.4%), from €408,558 to €235,147
- Receivables within one year +€89,239
up €89,239 (+144%), from €61,944 to €151,183
of which Other amounts receivable: +€72,436
- Tangible fixed assets -€78,567
down €78,567 (-4.3%), from €1.8m to €1.7m
of which Land and buildings: -€72,404
- Reserves +€644,961
up €644,961 (+17.0%), from €3.8m to €4.4m
- Other debts -€195,495
down €195,495 (-48.9%), from €400,035 to €204,541
- Tax, wage and social debts -€121,267
down €121,267 (-51.0%), from €237,944 to €116,677
of which Taxes: -€122,844
- Gross operating margin -€284,617
down €284,617 (-13.4%), from €2.1m to €1.8m
- Taxes -€76,719
down €76,719 (-16.2%), from €474,408 to €397,689
- Write-downs -€39,087
no longer reported in 2025 (was €39,087)
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 | €4,588,966 | €4,923,097 | +€334,131 | +7.3% |
| Fixed assets | 21/28 | €1,830,847 | €1,750,944 | -€79,903 | -4.4% |
| Intangible fixed assets | 21 | €3,423 | €2,087 | -€1,336 | -39.0% |
| Tangible fixed assets | 22/27 | €1,818,134 | €1,739,567 | -€78,567 | -4.3% |
| Land and buildings | 22 | €1,432,325 | €1,359,921 | -€72,404 | -5.1% |
| Plant, machinery and equipment | 23 | €64,645 | €111,929 | +€47,284 | +73.1% |
| Furniture and vehicles | 24 | €263,869 | €226,716 | -€37,152 | -14.1% |
| Leasing and similar rights | 25 | €57,296 | €41,001 | -€16,295 | -28.4% |
| Financial fixed assets | 28 | €9,290 | €9,290 | = | 0.0% |
| Current assets | 29/58 | €2,758,118 | €3,172,152 | +€414,034 | +15.0% |
| Stocks and contracts in progress | 3 | €408,558 | €235,147 | -€173,410 | -42.4% |
| Stocks | 30/36 | €408,558 | €235,147 | -€173,410 | -42.4% |
| Amounts receivable within one year | 40/41 | €61,944 | €151,183 | +€89,239 | +144% |
| Trade receivables | 40 | €18,453 | €35,256 | +€16,804 | +91.1% |
| Other amounts receivable | 41 | €43,491 | €115,927 | +€72,436 | +167% |
| Current investments | 50/53 | €500,000 | €700,000 | +€200,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €1,784,481 | €2,081,608 | +€297,128 | +16.7% |
| Deferred charges and accrued income | 490/1 | €3,136 | €4,214 | +€1,078 | +34.4% |
| Total equity and liabilities | 10/49 | €4,588,966 | €4,923,097 | +€334,131 | +7.3% |
| Equity | 10/15 | €3,818,570 | €4,463,531 | +€644,961 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,794,527 | €4,439,488 | +€644,961 | +17.0% |
| Distributable reserves | 133 | €3,794,527 | €4,439,488 | +€644,961 | +17.0% |
| Profit (loss) carried forward | 14 | €5,443 | €5,443 | = | 0.0% |
| Amounts payable | 17/49 | €770,396 | €459,566 | -€310,830 | -40.3% |
| Amounts payable after more than one year | 17 | €42,560 | €26,309 | -€16,252 | -38.2% |
| Financial debts | 170/4 | €42,560 | €26,309 | -€16,252 | -38.2% |
| Amounts payable within one year | 42/48 | €727,836 | €433,257 | -€294,578 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €15,719 | €16,252 | +€532 | +3.4% |
| Trade debts | 44 | €74,137 | €95,788 | +€21,652 | +29.2% |
| Suppliers | 440/4 | €74,137 | €95,788 | +€21,652 | +29.2% |
| Taxes, remuneration and social security | 45 | €237,944 | €116,677 | -€121,267 | -51.0% |
| Taxes | 450/3 | €172,317 | €49,473 | -€122,844 | -71.3% |
| Remuneration and social security | 454/9 | €65,627 | €67,204 | +€1,577 | +2.4% |
| Other amounts payable | 47/48 | €400,035 | €204,541 | -€195,495 | -48.9% |
| Remuneration, social security and pensions | 62 | €392,008 | €390,572 | -€1,436 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,850 | €175,718 | -€8,133 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,087 | - | -€39,087 | |
| Other operating charges | 640/8 | €14,705 | €19,111 | +€4,406 | +30.0% |
| Non-recurring operating charges | 66A | €1,445 | €6,259 | +€4,814 | +333% |
| Gross operating margin | 9900 | €2,121,697 | €1,837,080 | -€284,617 | -13.4% |
| Operating profit (loss) | 9901 | €1,490,601 | €1,245,420 | -€245,181 | -16.4% |
| Financial income | 75/76B | €14,390 | €28,249 | +€13,859 | +96.3% |
| Recurring financial income | 75 | €14,390 | €28,249 | +€13,859 | +96.3% |
| Financial charges | 65/66B | €35,416 | €31,020 | -€4,396 | -12.4% |
| Recurring financial charges | 65 | €35,416 | €31,020 | -€4,396 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €1,469,575 | €1,242,650 | -€226,925 | -15.4% |
| Income taxes | 67/77 | €474,408 | €397,689 | -€76,719 | -16.2% |
| Profit (loss) for the period | 9904 | €995,167 | €844,961 | -€150,207 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €995,167 | €844,961 | -€150,207 | -15.1% |
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 17 October 2026 via checked.be.