EST Consultants: 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.
EST Consultants
Largest movements
- Cash -€24,567
down €24,567 (-47.5%), from €51,671 to €27,104
mainly Debts after one year (-€32,972) and Net result for the year (-€12,182)
- Tangible fixed assets -€24,216
down €24,216 (-2.9%), from €836,295 to €812,079
of which Land and buildings: -€18,308
- Receivables within one year +€9,234
up €9,234 (+89.9%), from €10,277 to €19,511
of which Trade receivables: +€8,155
- Debts after one year -€32,972
down €32,972 (-6.6%), from €499,624 to €466,652
- Profit (loss) carried forward -€12,182
down €12,182, from €9,466 to -€2,716
- Gross operating margin -€28,898
down €28,898 (-43.1%), from €66,999 to €38,101
- Taxes -€4,950
down €4,950 (-94.4%), from €5,246 to €296
- Financial charges +€1,662
up €1,662 (+16.1%), from €10,345 to €12,007
- Depreciation -€1,453
down €1,453 (-3.9%), from €36,925 to €35,473
- Other operating charges -€886
down €886 (-22.8%), from €3,891 to €3,004
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 | €903,942 | €862,072 | -€41,870 | -4.6% |
| Fixed assets | 21/28 | €836,545 | €812,329 | -€24,216 | -2.9% |
| Tangible fixed assets | 22/27 | €836,295 | €812,079 | -€24,216 | -2.9% |
| Land and buildings | 22 | €824,057 | €805,749 | -€18,308 | -2.2% |
| Plant, machinery and equipment | 23 | €6,241 | €5,897 | -€343 | -5.5% |
| Furniture and vehicles | 24 | €5,998 | €433 | -€5,565 | -92.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €67,397 | €49,743 | -€17,654 | -26.2% |
| Amounts receivable after more than one year | 29 | €3,121 | €1,568 | -€1,553 | -49.8% |
| Other amounts receivable | 291 | €3,121 | €1,568 | -€1,553 | -49.8% |
| Amounts receivable within one year | 40/41 | €10,277 | €19,511 | +€9,234 | +89.9% |
| Trade receivables | 40 | €4,695 | €12,850 | +€8,155 | +174% |
| Other amounts receivable | 41 | €5,582 | €6,661 | +€1,079 | +19.3% |
| Cash at bank and in hand | 54/58 | €51,671 | €27,104 | -€24,567 | -47.5% |
| Deferred charges and accrued income | 490/1 | €2,328 | €1,560 | -€768 | -33.0% |
| Total equity and liabilities | 10/49 | €903,942 | €862,072 | -€41,870 | -4.6% |
| Equity | 10/15 | €85,500 | €73,318 | -€12,182 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,434 | €57,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,574 | €55,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,466 | -€2,716 | -€12,182 | |
| Amounts payable | 17/49 | €818,442 | €788,754 | -€29,688 | -3.6% |
| Amounts payable after more than one year | 17 | €499,624 | €466,652 | -€32,972 | -6.6% |
| Financial debts | 170/4 | €499,624 | €466,652 | -€32,972 | -6.6% |
| Amounts payable within one year | 42/48 | €315,340 | €318,624 | +€3,284 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €32,381 | €32,972 | +€591 | +1.8% |
| Trade debts | 44 | €21,408 | €28,499 | +€7,091 | +33.1% |
| Suppliers | 440/4 | €21,408 | €28,499 | +€7,091 | +33.1% |
| Taxes, remuneration and social security | 45 | €1,543 | €1,259 | -€284 | -18.4% |
| Taxes | 450/3 | €1,543 | €1,259 | -€284 | -18.4% |
| Other amounts payable | 47/48 | €260,007 | €255,893 | -€4,114 | -1.6% |
| Accrued charges and deferred income | 492/3 | €3,479 | €3,479 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,925 | €35,473 | -€1,453 | -3.9% |
| Other operating charges | 640/8 | €3,891 | €3,004 | -€886 | -22.8% |
| Gross operating margin | 9900 | €66,999 | €38,101 | -€28,898 | -43.1% |
| Operating profit (loss) | 9901 | €26,183 | -€376 | -€26,559 | |
| Financial income | 75/76B | €85 | €497 | +€412 | +487% |
| Recurring financial income | 75 | €85 | €497 | +€412 | +487% |
| Financial charges | 65/66B | €10,345 | €12,007 | +€1,662 | +16.1% |
| Recurring financial charges | 65 | €10,345 | €12,007 | +€1,662 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €15,923 | -€11,887 | -€27,809 | |
| Income taxes | 67/77 | €5,246 | €296 | -€4,950 | -94.4% |
| Profit (loss) for the period | 9904 | €10,677 | -€12,182 | -€22,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,677 | -€12,182 | -€22,859 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.