LES PROFESSIONS ESTHETIQUES: 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.
LES PROFESSIONS ESTHETIQUES
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€132,603
down €132,603 (-45.3%), from €292,433 to €159,830
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€113,083)
- Tangible fixed assets +€85,346
up €85,346 (+103%), from €82,585 to €167,932
of which Plant, machinery and equipment: +€92,807
- Receivables within one year -€71,433
down €71,433 (-73.2%), from €97,591 to €26,158
of which Trade receivables: -€69,842
- Stocks and contracts +€13,274
up €13,274 (+22.6%), from €58,762 to €72,036
- Reserves +€47,700
up €47,700 (+10.4%), from €457,141 to €504,841
of which Distributable reserves: +€47,700
- Tax, wage and social debts -€34,054
down €34,054 (-77.8%), from €43,766 to €9,712
of which Taxes: -€36,554
- Trade debts +€30,127
up €30,127 (+239%), from €12,621 to €42,747
- Turnover -€140,534
down €140,534 (-25.4%), from €552,704 to €412,171
- Gross operating margin -€110,692
down €110,692 (-56.4%), from €196,149 to €85,458
- Taxes -€33,935
down €33,935 (-65.6%), from €51,736 to €17,800
- Purchases and services -€31,198
down €31,198 (-8.6%), from €364,591 to €333,393
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 | €534,669 | €579,634 | +€44,965 | +8.4% |
| Fixed assets | 21/28 | €82,705 | €168,051 | +€85,346 | +103% |
| Tangible fixed assets | 22/27 | €82,585 | €167,932 | +€85,346 | +103% |
| Plant, machinery and equipment | 23 | €37,391 | €130,198 | +€92,807 | +248% |
| Furniture and vehicles | 24 | €45,194 | €37,733 | -€7,461 | -16.5% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €451,965 | €411,583 | -€40,382 | -8.9% |
| Stocks and contracts in progress | 3 | €58,762 | €72,036 | +€13,274 | +22.6% |
| Stocks | 30/36 | €58,762 | €72,036 | +€13,274 | +22.6% |
| Amounts receivable within one year | 40/41 | €97,591 | €26,158 | -€71,433 | -73.2% |
| Trade receivables | 40 | €72,235 | €2,393 | -€69,842 | -96.7% |
| Other amounts receivable | 41 | €25,355 | €23,765 | -€1,590 | -6.3% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €292,433 | €159,830 | -€132,603 | -45.3% |
| Deferred charges and accrued income | 490/1 | €3,179 | €3,559 | +€380 | +11.9% |
| Total equity and liabilities | 10/49 | €534,669 | €579,634 | +€44,965 | +8.4% |
| Equity | 10/15 | €477,267 | €524,989 | +€47,722 | +10.0% |
| Contributions | 10/11 | €18,675 | €18,675 | = | 0.0% |
| Reserves | 13 | €457,141 | €504,841 | +€47,700 | +10.4% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,868 | €1,868 | = | 0.0% |
| Tax-exempt reserves | 132 | €78 | €78 | = | 0.0% |
| Distributable reserves | 133 | €455,195 | €502,895 | +€47,700 | +10.5% |
| Profit (loss) carried forward | 14 | €1,452 | €1,473 | +€22 | +1.5% |
| Amounts payable | 17/49 | €57,402 | €54,645 | -€2,757 | -4.8% |
| Amounts payable within one year | 42/48 | €56,727 | €54,169 | -€2,558 | -4.5% |
| Trade debts | 44 | €12,621 | €42,747 | +€30,127 | +239% |
| Suppliers | 440/4 | €12,621 | €42,747 | +€30,127 | +239% |
| Taxes, remuneration and social security | 45 | €43,766 | €9,712 | -€34,054 | -77.8% |
| Taxes | 450/3 | €43,766 | €7,212 | -€36,554 | -83.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €340 | €1,710 | +€1,370 | +403% |
| Accrued charges and deferred income | 492/3 | €675 | €476 | -€199 | -29.5% |
| Turnover | 70 | €552,704 | €412,171 | -€140,534 | -25.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €364,591 | €333,393 | -€31,198 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,616 | €27,737 | +€5,121 | +22.6% |
| Other operating charges | 640/8 | €966 | €575 | -€392 | -40.5% |
| Non-recurring operating charges | 66A | €3,000 | - | -€3,000 | |
| Gross operating margin | 9900 | €196,149 | €85,458 | -€110,692 | -56.4% |
| Operating profit (loss) | 9901 | €169,567 | €57,146 | -€112,421 | -66.3% |
| Financial income | 75/76B | €3,598 | €8,841 | +€5,243 | +146% |
| Recurring financial income | 75 | €3,598 | €8,841 | +€5,243 | +146% |
| Financial charges | 65/66B | €581 | €465 | -€116 | -20.0% |
| Recurring financial charges | 65 | €581 | €465 | -€116 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €172,584 | €65,522 | -€107,062 | -62.0% |
| Income taxes | 67/77 | €51,736 | €17,800 | -€33,935 | -65.6% |
| Profit (loss) for the period | 9904 | €120,848 | €47,722 | -€73,126 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,848 | €47,722 | -€73,126 | -60.5% |
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 30 October 2026 via checked.be.