EST HOLDING: 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 HOLDING
Largest movements
- Receivables within one year +€223
up €223 (+24.1%), from €924 to €1,146
- Cash -€103
down €103 (-59.0%), from €175 to €72
mainly Net result for the year (-€1,935) and Trade debts (-€337)
- Financial fixed assets +€78
new in 2023: €78
- Other debts +€2,470
up €2,470 (+79.7%), from €3,100 to €5,570
- Profit (loss) carried forward -€1,935
down €1,935 (-37.4%), from -€5,168 to -€7,104
- Trade debts -€337
down €337 (-15.6%), from €2,167 to €1,830
- Gross operating margin +€3,686
up €3,686 (+77.7%), from -€4,746 to -€1,060
- Other operating charges +€383
up €383 (+99.9%), from €384 to €767
- Financial charges +€70
up €70 (+183%), from €38 to €108
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,098 | €1,296 | +€198 | +18.0% |
| Fixed assets | 21/28 | - | €78 | +€78 | |
| Financial fixed assets | 28 | - | €78 | +€78 | |
| Current assets | 29/58 | €1,098 | €1,218 | +€120 | +10.9% |
| Amounts receivable within one year | 40/41 | €924 | €1,146 | +€223 | +24.1% |
| Other amounts receivable | 41 | €924 | €1,146 | +€223 | +24.1% |
| Cash at bank and in hand | 54/58 | €175 | €72 | -€103 | -59.0% |
| Total equity and liabilities | 10/49 | €1,098 | €1,296 | +€198 | +18.0% |
| Equity | 10/15 | -€4,168 | -€6,104 | -€1,935 | -46.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,168 | -€7,104 | -€1,935 | -37.4% |
| Amounts payable | 17/49 | €5,267 | €7,400 | +€2,133 | +40.5% |
| Amounts payable within one year | 42/48 | €5,267 | €7,400 | +€2,133 | +40.5% |
| Trade debts | 44 | €2,167 | €1,830 | -€337 | -15.6% |
| Suppliers | 440/4 | €2,167 | €1,830 | -€337 | -15.6% |
| Other amounts payable | 47/48 | €3,100 | €5,570 | +€2,470 | +79.7% |
| Other operating charges | 640/8 | €384 | €767 | +€383 | +99.9% |
| Gross operating margin | 9900 | -€4,746 | -€1,060 | +€3,686 | +77.7% |
| Operating profit (loss) | 9901 | -€5,130 | -€1,827 | +€3,303 | +64.4% |
| Financial charges | 65/66B | €38 | €108 | +€70 | +183% |
| Recurring financial charges | 65 | €38 | €108 | +€70 | +183% |
| Profit (loss) for the period before taxes | 9903 | -€5,168 | -€1,935 | +€3,233 | +62.6% |
| Profit (loss) for the period | 9904 | -€5,168 | -€1,935 | +€3,233 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,168 | -€1,935 | +€3,233 | +62.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.