ESTER PHAR CLEANING: 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.
ESTER PHAR CLEANING
Largest movements
- Receivables within one year +€10,853
up €10,853 (+21.2%), from €51,152 to €62,005
of which Trade receivables: +€7,409
- Tangible fixed assets -€6,433
down €6,433 (-48.0%), from €13,403 to €6,969
- Cash +€5,920
up €5,920 (+61.4%), from €9,648 to €15,569
mainly Net result for the year (+€30,965) and Depreciation (+€6,433)
- Profit (loss) carried forward +€30,965
up €30,965 (+126.8%), from €24,411 to €55,377
- Trade debts -€19,065
down €19,065 (-44.0%), from €43,310 to €24,245
- Tax, wage and social debts -€1,561
down €1,561 (-28.7%), from €5,436 to €3,875
of which Remuneration and social security: -€1,371
- Gross operating margin +€20,890
up €20,890 (+40.3%), from €51,808 to €72,698
- Staff costs +€7,385
up €7,385 (+28.1%), from €26,239 to €33,624
- Taxes +€1,160
new in 2025: €1,160
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 | €75,157 | €85,496 | +€10,340 | +13.8% |
| Fixed assets | 21/28 | €13,403 | €6,969 | -€6,433 | -48.0% |
| Tangible fixed assets | 22/27 | €13,403 | €6,969 | -€6,433 | -48.0% |
| Furniture and vehicles | 24 | €13,403 | €6,969 | -€6,433 | -48.0% |
| Current assets | 29/58 | €61,754 | €78,527 | +€16,773 | +27.2% |
| Amounts receivable within one year | 40/41 | €51,152 | €62,005 | +€10,853 | +21.2% |
| Trade receivables | 40 | €45,476 | €52,885 | +€7,409 | +16.3% |
| Other amounts receivable | 41 | €5,676 | €9,120 | +€3,444 | +60.7% |
| Cash at bank and in hand | 54/58 | €9,648 | €15,569 | +€5,920 | +61.4% |
| Deferred charges and accrued income | 490/1 | €953 | €953 | = | 0.0% |
| Total equity and liabilities | 10/49 | €75,157 | €85,496 | +€10,340 | +13.8% |
| Equity | 10/15 | €26,411 | €57,377 | +€30,965 | +117.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,411 | €55,377 | +€30,965 | +126.8% |
| Amounts payable | 17/49 | €48,745 | €28,120 | -€20,626 | -42.3% |
| Amounts payable within one year | 42/48 | €48,745 | €28,120 | -€20,626 | -42.3% |
| Trade debts | 44 | €43,310 | €24,245 | -€19,065 | -44.0% |
| Suppliers | 440/4 | €43,310 | €24,245 | -€19,065 | -44.0% |
| Taxes, remuneration and social security | 45 | €5,436 | €3,875 | -€1,561 | -28.7% |
| Taxes | 450/3 | €189 | - | -€189 | |
| Remuneration and social security | 454/9 | €5,246 | €3,875 | -€1,371 | -26.1% |
| Remuneration, social security and pensions | 62 | €26,239 | €33,624 | +€7,385 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,897 | €6,433 | +€536 | +9.1% |
| Other operating charges | 640/8 | €883 | €470 | -€412 | -46.7% |
| Gross operating margin | 9900 | €51,808 | €72,698 | +€20,890 | +40.3% |
| Operating profit (loss) | 9901 | €18,790 | €32,171 | +€13,381 | +71.2% |
| Financial charges | 65/66B | €53 | €45 | -€8 | -14.3% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €18,737 | €32,126 | +€13,388 | +71.5% |
| Income taxes | 67/77 | - | €1,160 | +€1,160 | |
| Profit (loss) for the period | 9904 | €18,737 | €30,965 | +€12,228 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,737 | €30,965 | +€12,228 | +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 30 September 2026 via checked.be.