MS 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.
MS AESTHETIC
Largest movements
- Tangible fixed assets +€159,115
new in 2024: €159,115
of which Plant, machinery and equipment: +€133,990
- Receivables within one year +€3,541
up €3,541 (+122.7%), from €2,887 to €6,428
of which Trade receivables: +€1,918
- Cash +€2,074
up €2,074 (+257.6%), from €805 to €2,879
mainly Debts after one year (+€175,028) and Current portion of long-term debt (+€32,358)
- Debts after one year +€175,028
new in 2024: €175,028
- Profit (loss) carried forward -€66,346
down €66,346 (-203.7%), from -€32,577 to -€98,923
- Current portion of long-term debt +€32,358
new in 2024: €32,358
- Other debts +€23,290
up €23,290 (+46.7%), from €49,869 to €73,159
- Gross operating margin -€26,444
down €26,444 (-81.0%), from -€32,629 to -€59,073
- Financial income +€17,361
up €17,361 (+826.3%), from €2,101 to €19,462
- Depreciation +€12,443
up €12,443 (+1173.9%), from €1,060 to €13,503
- Financial charges +€12,293
up €12,293 (+1309.2%), from €939 to €13,232
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,292 | €184,022 | +€164,730 | +853.9% |
| Fixed assets | 21/28 | €15,600 | €174,715 | +€159,115 | +1020.0% |
| Tangible fixed assets | 22/27 | - | €159,115 | +€159,115 | |
| Plant, machinery and equipment | 23 | - | €133,990 | +€133,990 | |
| Furniture and vehicles | 24 | - | €25,125 | +€25,125 | |
| Financial fixed assets | 28 | €15,600 | €15,600 | = | 0.0% |
| Current assets | 29/58 | €3,692 | €9,307 | +€5,615 | +152.1% |
| Amounts receivable within one year | 40/41 | €2,887 | €6,428 | +€3,541 | +122.7% |
| Trade receivables | 40 | €1,181 | €3,099 | +€1,918 | +162.4% |
| Other amounts receivable | 41 | €1,706 | €3,329 | +€1,623 | +95.1% |
| Cash at bank and in hand | 54/58 | €805 | €2,879 | +€2,074 | +257.6% |
| Total equity and liabilities | 10/49 | €19,292 | €184,022 | +€164,730 | +853.9% |
| Equity | 10/15 | -€30,577 | -€96,923 | -€66,346 | -217.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,577 | -€98,923 | -€66,346 | -203.7% |
| Amounts payable | 17/49 | €49,869 | €280,945 | +€231,076 | +463.4% |
| Amounts payable after more than one year | 17 | - | €175,028 | +€175,028 | |
| Financial debts | 170/4 | - | €175,028 | +€175,028 | |
| Amounts payable within one year | 42/48 | €49,869 | €105,917 | +€56,048 | +112.4% |
| Current portion of amounts payable after more than one year | 42 | - | €32,358 | +€32,358 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €49,869 | €73,159 | +€23,290 | +46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €13,503 | +€12,443 | +1173.9% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€32,629 | -€59,073 | -€26,444 | -81.0% |
| Operating profit (loss) | 9901 | -€33,739 | -€72,576 | -€38,837 | -115.1% |
| Financial income | 75/76B | €2,101 | €19,462 | +€17,361 | +826.3% |
| Recurring financial income | 75 | €2,101 | €19,462 | +€17,361 | +826.3% |
| Financial charges | 65/66B | €939 | €13,232 | +€12,293 | +1309.2% |
| Recurring financial charges | 65 | €939 | €13,232 | +€12,293 | +1309.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,577 | -€66,346 | -€33,769 | -103.7% |
| Profit (loss) for the period | 9904 | -€32,577 | -€66,346 | -€33,769 | -103.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,577 | -€66,346 | -€33,769 | -103.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.