ESTATE 52: 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.
ESTATE 52
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,389
down €2,389 (-24.9%), from -€9,580 to -€11,969
- Other debts +€1,999
up €1,999 (+20.3%), from €9,863 to €11,862
- Trade debts +€563
new in 2025: €563
- Gross operating margin +€140
up €140 (+7.5%), from -€1,865 to -€1,725
- Other operating charges +€24
up €24 (+3.9%), from €616 to €640
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 | €20,050 | €20,223 | +€173 | +0.9% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €20,000 | €20,000 | = | 0.0% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €50 | €223 | +€173 | +346.0% |
| Cash at bank and in hand | 54/58 | €50 | €223 | +€173 | +346.0% |
| Total equity and liabilities | 10/49 | €20,050 | €20,223 | +€173 | +0.9% |
| Equity | 10/15 | €10,187 | €7,798 | -€2,389 | -23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,167 | €1,167 | = | 0.0% |
| Distributable reserves | 133 | €1,167 | €1,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,580 | -€11,969 | -€2,389 | -24.9% |
| Amounts payable | 17/49 | €9,863 | €12,425 | +€2,562 | +26.0% |
| Amounts payable within one year | 42/48 | €9,863 | €12,425 | +€2,562 | +26.0% |
| Trade debts | 44 | - | €563 | +€563 | |
| Suppliers | 440/4 | - | €563 | +€563 | |
| Other amounts payable | 47/48 | €9,863 | €11,862 | +€1,999 | +20.3% |
| Other operating charges | 640/8 | €616 | €640 | +€24 | +3.9% |
| Gross operating margin | 9900 | -€1,865 | -€1,725 | +€140 | +7.5% |
| Operating profit (loss) | 9901 | -€2,481 | -€2,365 | +€116 | +4.7% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,505 | -€2,389 | +€116 | +4.6% |
| Profit (loss) for the period | 9904 | -€2,505 | -€2,389 | +€116 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,505 | -€2,389 | +€116 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.