STUDIO ESTHETIC: what changed
Two fiscal 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.
STUDIO ESTHETIC
Largest movements
- Tangible fixed assets -€30,080
down €30,080 (-49.9%), from €60,271 to €30,191
- Receivables within one year -€1,084
down €1,084 (-81.8%), from €1,325 to €242
- Cash +€706
up €706 (+13.8%), from €5,127 to €5,833
mainly Depreciation (+€30,080) and Tax, wage and social debts (+€3,661)
- Other debts -€19,830
down €19,830 (-16.4%), from €121,231 to €101,401
- Trade debts -€9,027
down €9,027 (-54.4%), from €16,594 to €7,566
- Profit (loss) carried forward -€6,739
down €6,739 (-7.1%), from -€95,080 to -€101,820
- Tax, wage and social debts +€3,661
up €3,661 (+66.5%), from €5,505 to €9,166
of which Taxes: +€2,626
- Short-term financial debts +€1,479
new in 2025: €1,479
- Gross operating margin +€16,331
up €16,331 (+71.6%), from €22,816 to €39,147
- Staff costs +€8,553
up €8,553 (+161.5%), from €5,297 to €13,850
- Depreciation -€5,511
down €5,511 (-15.5%), from €35,591 to €30,080
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.
Cash bridge derived
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 | €66,801 | €36,343 | -€30,458 | -45.6% |
| Fixed assets | 21/28 | €60,349 | €30,269 | -€30,080 | -49.8% |
| Tangible fixed assets | 22/27 | €60,271 | €30,191 | -€30,080 | -49.9% |
| Plant, machinery and equipment | 23 | €60,271 | €30,191 | -€30,080 | -49.9% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €6,453 | €6,075 | -€378 | -5.9% |
| Amounts receivable within one year | 40/41 | €1,325 | €242 | -€1,084 | -81.8% |
| Trade receivables | 40 | €1,325 | €242 | -€1,084 | -81.8% |
| Cash at bank and in hand | 54/58 | €5,127 | €5,833 | +€706 | +13.8% |
| Total equity and liabilities | 10/49 | €66,801 | €36,343 | -€30,458 | -45.6% |
| Equity | 10/15 | -€76,529 | -€83,268 | -€6,739 | -8.8% |
| Contributions | 10/11 | €18,551 | €18,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,080 | -€101,820 | -€6,739 | -7.1% |
| Amounts payable | 17/49 | €143,330 | €119,612 | -€23,718 | -16.5% |
| Amounts payable within one year | 42/48 | €143,330 | €119,612 | -€23,718 | -16.5% |
| Financial debts | 43 | - | €1,479 | +€1,479 | |
| Credit institutions | 430/8 | - | €1,479 | +€1,479 | |
| Trade debts | 44 | €16,594 | €7,566 | -€9,027 | -54.4% |
| Suppliers | 440/4 | €16,594 | €7,566 | -€9,027 | -54.4% |
| Taxes, remuneration and social security | 45 | €5,505 | €9,166 | +€3,661 | +66.5% |
| Taxes | 450/3 | €5,170 | €7,796 | +€2,626 | +50.8% |
| Remuneration and social security | 454/9 | €336 | €1,370 | +€1,035 | +308.3% |
| Other amounts payable | 47/48 | €121,231 | €101,401 | -€19,830 | -16.4% |
| Remuneration, social security and pensions | 62 | €5,297 | €13,850 | +€8,553 | +161.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,591 | €30,080 | -€5,511 | -15.5% |
| Other operating charges | 640/8 | €1,127 | €1,345 | +€218 | +19.3% |
| Gross operating margin | 9900 | €22,816 | €39,147 | +€16,331 | +71.6% |
| Operating profit (loss) | 9901 | -€19,199 | -€6,127 | +€13,072 | +68.1% |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €299 | €612 | +€313 | +104.5% |
| Recurring financial charges | 65 | €299 | €612 | +€313 | +104.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,419 | -€6,739 | +€12,680 | +65.3% |
| Profit (loss) for the period | 9904 | -€19,419 | -€6,739 | +€12,680 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,419 | -€6,739 | +€12,680 | +65.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.