ESTERHEALTH: 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.
ESTERHEALTH
Largest movements
- Receivables within one year +€160,976
up €160,976 (+5388.0%), from €2,988 to €163,964
of which Other amounts receivable: +€163,395
- Cash -€30,904
down €30,904 (-53.4%), from €57,879 to €26,975
mainly Receivables within one year (-€160,976) and Contributions, distributions and other (-€30,000)
- Deferred charges and accrued income +€22,384
up €22,384 (+24.5%), from €91,351 to €113,735
- Tangible fixed assets -€9,668
down €9,668 (-13.6%), from €71,249 to €61,581
of which Furniture and vehicles: -€20,812
- Profit (loss) carried forward +€141,073
up €141,073 (+123.1%), from €114,630 to €255,704
- Tax, wage and social debts +€26,532
up €26,532 (+95.2%), from €27,868 to €54,400
- Debts after one year -€15,914
down €15,914 (-49.1%), from €32,392 to €16,478
- Other debts -€9,448
no longer reported in 2025 (was €9,448)
- Gross operating margin +€79,793
up €79,793 (+47.8%), from €166,933 to €246,725
- Taxes +€21,554
up €21,554 (+65.6%), from €32,846 to €54,400
- Depreciation +€4,626
up €4,626 (+26.7%), from €17,305 to €21,931
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 | €223,466 | €366,254 | +€142,788 | +63.9% |
| Fixed assets | 21/28 | €71,249 | €61,581 | -€9,668 | -13.6% |
| Tangible fixed assets | 22/27 | €71,249 | €61,581 | -€9,668 | -13.6% |
| Land and buildings | 22 | - | €11,144 | +€11,144 | |
| Furniture and vehicles | 24 | €71,249 | €50,436 | -€20,812 | -29.2% |
| Current assets | 29/58 | €152,217 | €304,673 | +€152,456 | +100.2% |
| Amounts receivable within one year | 40/41 | €2,988 | €163,964 | +€160,976 | +5388.0% |
| Trade receivables | 40 | €2,988 | €569 | -€2,419 | -81.0% |
| Other amounts receivable | 41 | - | €163,395 | +€163,395 | |
| Cash at bank and in hand | 54/58 | €57,879 | €26,975 | -€30,904 | -53.4% |
| Deferred charges and accrued income | 490/1 | €91,351 | €113,735 | +€22,384 | +24.5% |
| Total equity and liabilities | 10/49 | €223,466 | €366,254 | +€142,788 | +63.9% |
| Equity | 10/15 | €138,389 | €279,462 | +€141,073 | +101.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,758 | €20,758 | = | 0.0% |
| Distributable reserves | 133 | €20,758 | €20,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,630 | €255,704 | +€141,073 | +123.1% |
| Amounts payable | 17/49 | €85,077 | €86,792 | +€1,714 | +2.0% |
| Amounts payable after more than one year | 17 | €32,392 | €16,478 | -€15,914 | -49.1% |
| Financial debts | 170/4 | €32,392 | €16,478 | -€15,914 | -49.1% |
| Amounts payable within one year | 42/48 | €52,686 | €70,314 | +€17,628 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €15,369 | €15,914 | +€544 | +3.5% |
| Taxes, remuneration and social security | 45 | €27,868 | €54,400 | +€26,532 | +95.2% |
| Taxes | 450/3 | €27,868 | €54,400 | +€26,532 | +95.2% |
| Other amounts payable | 47/48 | €9,448 | - | -€9,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,305 | €21,931 | +€4,626 | +26.7% |
| Gross operating margin | 9900 | €166,933 | €246,725 | +€79,793 | +47.8% |
| Operating profit (loss) | 9901 | €149,628 | €224,795 | +€75,167 | +50.2% |
| Financial income | 75/76B | - | €2,275 | +€2,275 | |
| Recurring financial income | 75 | - | €2,275 | +€2,275 | |
| Financial charges | 65/66B | €2,151 | €1,596 | -€555 | -25.8% |
| Recurring financial charges | 65 | €2,151 | €1,596 | -€555 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €147,476 | €225,473 | +€77,997 | +52.9% |
| Income taxes | 67/77 | €32,846 | €54,400 | +€21,554 | +65.6% |
| Profit (loss) for the period | 9904 | €114,630 | €171,073 | +€56,443 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €114,630 | €171,073 | +€56,443 | +49.2% |
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 3 October 2026 via checked.be.