ESTATES: 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.
ESTATES
Largest movements
- Stocks and contracts +€3,950
new in 2025: €3,950
- Deferred charges and accrued income +€3,427
up €3,427 (+5825.5%), from €59 to €3,486
- Cash -€872
down €872 (-1.6%), from €56,202 to €55,330
mainly Stocks and contracts (-€3,950) and Deferred charges and accrued income (-€3,427)
- Receivables within one year -€821
down €821 (-7.8%), from €10,482 to €9,661
of which Other amounts receivable: -€1,595
- Tax, wage and social debts +€6,322
up €6,322 (+518.6%), from €1,219 to €7,541
of which Remuneration and social security: +€5,256
- Gross operating margin +€1,487
up €1,487 (+6.2%), from €23,821 to €25,308
- Staff costs +€1,008
up €1,008 (+4.3%), from €23,494 to €24,502
- Financial income -€564
down €564 (-99.8%), from €565 to €1
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 | €66,743 | €72,427 | +€5,685 | +8.5% |
| Current assets | 29/58 | €66,743 | €72,427 | +€5,685 | +8.5% |
| Stocks and contracts in progress | 3 | - | €3,950 | +€3,950 | |
| Stocks | 30/36 | - | €3,950 | +€3,950 | |
| Amounts receivable within one year | 40/41 | €10,482 | €9,661 | -€821 | -7.8% |
| Trade receivables | 40 | €8,787 | €9,561 | +€774 | +8.8% |
| Other amounts receivable | 41 | €1,695 | €100 | -€1,595 | -94.1% |
| Cash at bank and in hand | 54/58 | €56,202 | €55,330 | -€872 | -1.6% |
| Deferred charges and accrued income | 490/1 | €59 | €3,486 | +€3,427 | +5825.5% |
| Total equity and liabilities | 10/49 | €66,743 | €72,427 | +€5,685 | +8.5% |
| Equity | 10/15 | €60,294 | €60,379 | +€85 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €41,702 | €41,787 | +€85 | +0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €39,843 | €39,928 | +€85 | +0.2% |
| Amounts payable | 17/49 | €6,448 | €12,048 | +€5,600 | +86.8% |
| Amounts payable within one year | 42/48 | €6,448 | €12,048 | +€5,600 | +86.8% |
| Trade debts | 44 | €5,229 | €4,508 | -€722 | -13.8% |
| Suppliers | 440/4 | €5,229 | €4,508 | -€722 | -13.8% |
| Taxes, remuneration and social security | 45 | €1,219 | €7,541 | +€6,322 | +518.6% |
| Taxes | 450/3 | €347 | €1,413 | +€1,066 | +306.9% |
| Remuneration and social security | 454/9 | €872 | €6,128 | +€5,256 | +602.9% |
| Remuneration, social security and pensions | 62 | €23,494 | €24,502 | +€1,008 | +4.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €23,821 | €25,308 | +€1,487 | +6.2% |
| Operating profit (loss) | 9901 | -€178 | €286 | +€464 | |
| Financial income | 75/76B | €565 | €1 | -€564 | -99.8% |
| Recurring financial income | 75 | €565 | €1 | -€564 | -99.8% |
| Financial charges | 65/66B | €160 | €174 | +€14 | +8.9% |
| Recurring financial charges | 65 | €160 | €174 | +€14 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €227 | €113 | -€114 | -50.2% |
| Income taxes | 67/77 | €64 | €28 | -€35 | -55.5% |
| Profit (loss) for the period | 9904 | €163 | €85 | -€78 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €163 | €85 | -€78 | -48.1% |
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 30 September 2026 via checked.be.