SINDHU AESTHETIC: what changed
SINDHU AESTHETIC
Largest movements
- Tangible fixed assets -€10,970
down €10,970 (-15.1%), from €72,554 to €61,584
of which Plant, machinery and equipment: -€9,436
- Stocks and contracts +€6,392
up €6,392 (+316%), from €2,023 to €8,415
- Receivables within one year +€3,381
up €3,381 (+315%), from €1,072 to €4,453
of which Other amounts receivable: +€2,280
- Cash -€1,233
down €1,233 (-23.4%), from €5,274 to €4,041
mainly Other debts (-€17,228) and Stocks and contracts (-€6,392)
- Deferred charges and accrued income -€1,072
no longer reported in 2025 (was €1,072)
- Other debts -€17,228
down €17,228 (-81.7%), from €21,089 to €3,861
- Reserves +€7,389
up €7,389 (+34.5%), from €21,416 to €28,805
of which Distributable reserves: +€7,389
- Current portion of long-term debt +€2,233
up €2,233 (+24.6%), from €9,065 to €11,298
- Trade debts +€1,829
up €1,829 (+252%), from €727 to €2,556
- Debts after one year +€1,264
up €1,264 (+5.9%), from €21,500 to €22,764
- Gross operating margin -€16,717
down €16,717 (-37.2%), from €44,894 to €28,177
- Taxes -€6,426
down €6,426 (-55.2%), from €11,634 to €5,208
- Financial income -€2,024
no longer reported in 2025 (was €2,024)
- Financial charges +€1,453
up €1,453 (+88.0%), from €1,650 to €3,103
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,979 | €80,106 | -€3,873 | -4.6% |
| Formation expenses | 20 | €1,084 | €813 | -€271 | -25.0% |
| Fixed assets | 21/28 | €73,454 | €62,384 | -€11,070 | -15.1% |
| Intangible fixed assets | 21 | €900 | €800 | -€100 | -11.1% |
| Tangible fixed assets | 22/27 | €72,554 | €61,584 | -€10,970 | -15.1% |
| Plant, machinery and equipment | 23 | €69,487 | €60,051 | -€9,436 | -13.6% |
| Furniture and vehicles | 24 | €3,067 | €1,533 | -€1,534 | -50.0% |
| Current assets | 29/58 | €9,441 | €16,909 | +€7,468 | +79.1% |
| Stocks and contracts in progress | 3 | €2,023 | €8,415 | +€6,392 | +316% |
| Stocks | 30/36 | €2,023 | €8,415 | +€6,392 | +316% |
| Amounts receivable within one year | 40/41 | €1,072 | €4,453 | +€3,381 | +315% |
| Trade receivables | 40 | €284 | €1,385 | +€1,101 | +388% |
| Other amounts receivable | 41 | €788 | €3,068 | +€2,280 | +289% |
| Cash at bank and in hand | 54/58 | €5,274 | €4,041 | -€1,233 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,072 | - | -€1,072 | |
| Total equity and liabilities | 10/49 | €83,979 | €80,106 | -€3,873 | -4.6% |
| Equity | 10/15 | €22,416 | €29,805 | +€7,389 | +33.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,416 | €28,805 | +€7,389 | +34.5% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €21,316 | €28,705 | +€7,389 | +34.7% |
| Amounts payable | 17/49 | €61,563 | €50,301 | -€11,262 | -18.3% |
| Amounts payable after more than one year | 17 | €21,500 | €22,764 | +€1,264 | +5.9% |
| Financial debts | 170/4 | €21,500 | €22,764 | +€1,264 | +5.9% |
| Amounts payable within one year | 42/48 | €40,063 | €27,537 | -€12,526 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €9,065 | €11,298 | +€2,233 | +24.6% |
| Trade debts | 44 | €727 | €2,556 | +€1,829 | +252% |
| Suppliers | 440/4 | €727 | €2,556 | +€1,829 | +252% |
| Taxes, remuneration and social security | 45 | €9,182 | €9,822 | +€640 | +7.0% |
| Taxes | 450/3 | €9,182 | €9,822 | +€640 | +7.0% |
| Other amounts payable | 47/48 | €21,089 | €3,861 | -€17,228 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,069 | €11,341 | +€272 | +2.5% |
| Other operating charges | 640/8 | €1,149 | €1,138 | -€11 | -0.9% |
| Gross operating margin | 9900 | €44,894 | €28,177 | -€16,717 | -37.2% |
| Operating profit (loss) | 9901 | €32,676 | €15,699 | -€16,977 | -52.0% |
| Financial income | 75/76B | €2,024 | - | -€2,024 | |
| Recurring financial income | 75 | €2,024 | - | -€2,024 | |
| Financial charges | 65/66B | €1,650 | €3,103 | +€1,453 | +88.0% |
| Recurring financial charges | 65 | €1,650 | €3,103 | +€1,453 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €33,050 | €12,596 | -€20,454 | -61.9% |
| Income taxes | 67/77 | €11,634 | €5,208 | -€6,426 | -55.2% |
| Profit (loss) for the period | 9904 | €21,416 | €7,388 | -€14,028 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,416 | €7,388 | -€14,028 | -65.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.