ESTERIKA: 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.
ESTERIKA
Largest movements
- Cash +€64,534
up €64,534 (+111.5%), from €57,871 to €122,405
mainly Net result for the year (+€82,197) and Depreciation (+€26,035)
- Receivables within one year +€7,539
up €7,539 (+10.9%), from €69,382 to €76,921
of which Other amounts receivable: +€7,539
- Reserves +€82,197
up €82,197 (+59.2%), from €138,860 to €221,057
of which Distributable reserves: +€82,197
- Other debts -€33,965
down €33,965 (-99.8%), from €34,030 to €65
- Tax, wage and social debts +€25,935
up €25,935 (+132.5%), from €19,567 to €45,502
- Gross operating margin +€17,997
up €17,997 (+12.3%), from €146,298 to €164,296
- Taxes +€6,983
up €6,983 (+20.6%), from €33,952 to €40,935
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,998 | €588,952 | +€70,954 | +13.7% |
| Fixed assets | 21/28 | €386,662 | €384,827 | -€1,835 | -0.5% |
| Tangible fixed assets | 22/27 | €386,662 | €384,827 | -€1,835 | -0.5% |
| Land and buildings | 22 | €378,085 | €354,930 | -€23,155 | -6.1% |
| Plant, machinery and equipment | 23 | €8,577 | €29,897 | +€21,320 | +248.6% |
| Current assets | 29/58 | €131,336 | €204,125 | +€72,789 | +55.4% |
| Amounts receivable within one year | 40/41 | €69,382 | €76,921 | +€7,539 | +10.9% |
| Trade receivables | 40 | €10,902 | €10,902 | = | 0.0% |
| Other amounts receivable | 41 | €58,480 | €66,019 | +€7,539 | +12.9% |
| Cash at bank and in hand | 54/58 | €57,871 | €122,405 | +€64,534 | +111.5% |
| Deferred charges and accrued income | 490/1 | €4,083 | €4,798 | +€715 | +17.5% |
| Total equity and liabilities | 10/49 | €517,998 | €588,952 | +€70,954 | +13.7% |
| Equity | 10/15 | €445,097 | €527,294 | +€82,197 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,860 | €221,057 | +€82,197 | +59.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €137,000 | €219,197 | +€82,197 | +60.0% |
| Profit (loss) carried forward | 14 | €287,637 | €287,637 | = | 0.0% |
| Amounts payable | 17/49 | €72,901 | €61,658 | -€11,243 | -15.4% |
| Amounts payable within one year | 42/48 | €72,848 | €61,646 | -€11,202 | -15.4% |
| Trade debts | 44 | €19,250 | €16,078 | -€3,172 | -16.5% |
| Suppliers | 440/4 | €19,250 | €16,078 | -€3,172 | -16.5% |
| Taxes, remuneration and social security | 45 | €19,567 | €45,502 | +€25,935 | +132.5% |
| Taxes | 450/3 | €19,567 | €45,502 | +€25,935 | +132.5% |
| Other amounts payable | 47/48 | €34,030 | €65 | -€33,965 | -99.8% |
| Accrued charges and deferred income | 492/3 | €54 | €13 | -€41 | -76.2% |
| Non-recurring operating income | 76A | - | €3,025 | +€3,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,878 | €26,035 | +€1,157 | +4.7% |
| Other operating charges | 640/8 | €14,909 | €15,667 | +€758 | +5.1% |
| Gross operating margin | 9900 | €146,298 | €164,296 | +€17,997 | +12.3% |
| Operating profit (loss) | 9901 | €106,512 | €122,594 | +€16,082 | +15.1% |
| Financial income | 75/76B | €7 | €761 | +€754 | +10231.1% |
| Recurring financial income | 75 | €7 | €761 | +€754 | +10231.1% |
| Financial charges | 65/66B | €410 | €224 | -€186 | -45.4% |
| Recurring financial charges | 65 | €410 | €224 | -€186 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €106,109 | €123,132 | +€17,022 | +16.0% |
| Income taxes | 67/77 | €33,952 | €40,935 | +€6,983 | +20.6% |
| Profit (loss) for the period | 9904 | €72,158 | €82,197 | +€10,039 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,158 | €82,197 | +€10,039 | +13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.