Piessens Aesthetics: 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.
Piessens Aesthetics
Largest movements
- Cash +€89,129
up €89,129 (+66.8%), from €133,340 to €222,469
mainly Net result for the year (+€100,641) and Receivables within one year (+€14,352)
- Tangible fixed assets +€22,681
up €22,681 (+1,879%), from €1,207 to €23,888
of which Plant, machinery and equipment: +€16,254
- Receivables within one year -€14,352
down €14,352 (-51.5%), from €27,856 to €13,504
of which Trade receivables: -€13,751
- Profit (loss) carried forward +€100,641
up €100,641 (+108%), from €93,175 to €193,817
- Tax, wage and social debts +€8,263
up €8,263 (+21.3%), from €38,811 to €47,074
- Trade debts -€7,218
down €7,218 (-68.3%), from €10,575 to €3,357
- Advances received -€6,000
down €6,000 (-34.3%), from €17,500 to €11,500
- Gross operating margin +€25,069
up €25,069 (+22.1%), from €113,675 to €138,745
- Taxes +€4,718
up €4,718 (+16.2%), from €29,136 to €33,854
- Depreciation +€3,489
up €3,489 (+4,380%), from €80 to €3,569
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 | €162,403 | €259,861 | +€97,458 | +60.0% |
| Fixed assets | 21/28 | €1,207 | €23,888 | +€22,681 | +1,879% |
| Tangible fixed assets | 22/27 | €1,207 | €23,888 | +€22,681 | +1,879% |
| Plant, machinery and equipment | 23 | - | €16,254 | +€16,254 | |
| Furniture and vehicles | 24 | €1,207 | €6,106 | +€4,899 | +406% |
| Other tangible fixed assets | 26 | - | €1,528 | +€1,528 | |
| Current assets | 29/58 | €161,196 | €235,973 | +€74,777 | +46.4% |
| Amounts receivable within one year | 40/41 | €27,856 | €13,504 | -€14,352 | -51.5% |
| Trade receivables | 40 | €25,522 | €11,771 | -€13,751 | -53.9% |
| Other amounts receivable | 41 | €2,334 | €1,733 | -€601 | -25.8% |
| Cash at bank and in hand | 54/58 | €133,340 | €222,469 | +€89,129 | +66.8% |
| Total equity and liabilities | 10/49 | €162,403 | €259,861 | +€97,458 | +60.0% |
| Equity | 10/15 | €95,175 | €195,817 | +€100,641 | +106% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,175 | €193,817 | +€100,641 | +108% |
| Amounts payable | 17/49 | €67,227 | €64,044 | -€3,183 | -4.7% |
| Amounts payable within one year | 42/48 | €67,227 | €64,044 | -€3,183 | -4.7% |
| Trade debts | 44 | €10,575 | €3,357 | -€7,218 | -68.3% |
| Suppliers | 440/4 | €10,575 | €3,357 | -€7,218 | -68.3% |
| Advances received on contracts in progress | 46 | €17,500 | €11,500 | -€6,000 | -34.3% |
| Taxes, remuneration and social security | 45 | €38,811 | €47,074 | +€8,263 | +21.3% |
| Taxes | 450/3 | €38,811 | €47,074 | +€8,263 | +21.3% |
| Other amounts payable | 47/48 | €341 | €2,113 | +€1,772 | +519% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €3,569 | +€3,489 | +4,380% |
| Other operating charges | 640/8 | €1,186 | €464 | -€722 | -60.9% |
| Gross operating margin | 9900 | €113,675 | €138,745 | +€25,069 | +22.1% |
| Operating profit (loss) | 9901 | €112,409 | €134,711 | +€22,302 | +19.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €62 | €216 | +€154 | +248% |
| Recurring financial charges | 65 | €62 | €216 | +€154 | +248% |
| Profit (loss) for the period before taxes | 9903 | €112,348 | €134,495 | +€22,148 | +19.7% |
| Income taxes | 67/77 | €29,136 | €33,854 | +€4,718 | +16.2% |
| Profit (loss) for the period | 9904 | €83,212 | €100,641 | +€17,429 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,212 | €100,641 | +€17,429 | +20.9% |
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.