Esthedent: 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.
Esthedent
Largest movements
- Cash +€69,677
up €69,677 (+21.8%), from €319,692 to €389,369
mainly Accrued charges and deferred income (+€108,339) and Depreciation (+€66,417)
- Tangible fixed assets -€46,768
down €46,768 (-10.5%), from €443,618 to €396,850
of which Other tangible fixed assets: -€27,434
- Stocks and contracts +€25,740
up €25,740 (+149%), from €17,260 to €43,000
- Receivables within one year +€10,287
up €10,287 (+387%), from €2,656 to €12,943
- Accrued charges and deferred income +€108,339
up €108,339 (+57.9%), from €187,155 to €295,494
- Debts after one year -€43,011
down €43,011 (-13.3%), from €322,850 to €279,839
- Tax, wage and social debts -€15,797
down €15,797 (-45.1%), from €35,058 to €19,261
of which Remuneration and social security: -€15,338
- Trade debts +€13,131
up €13,131 (+44.8%), from €29,293 to €42,424
- Advances received -€12,665
down €12,665 (-49.4%), from €25,620 to €12,955
- Depreciation -€10,856
down €10,856 (-14.0%), from €77,273 to €66,417
- Gross operating margin -€10,584
down €10,584 (-3.6%), from €293,797 to €283,213
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.
Derived cash bridge
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 | €789,025 | €844,299 | +€55,274 | +7.0% |
| Fixed assets | 21/28 | €443,619 | €396,851 | -€46,768 | -10.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €443,618 | €396,850 | -€46,768 | -10.5% |
| Plant, machinery and equipment | 23 | €168,856 | €152,205 | -€16,651 | -9.9% |
| Furniture and vehicles | 24 | €10,179 | €7,496 | -€2,683 | -26.4% |
| Other tangible fixed assets | 26 | €264,584 | €237,149 | -€27,434 | -10.4% |
| Current assets | 29/58 | €345,406 | €447,448 | +€102,042 | +29.5% |
| Stocks and contracts in progress | 3 | €17,260 | €43,000 | +€25,740 | +149% |
| Stocks | 30/36 | €17,260 | €43,000 | +€25,740 | +149% |
| Amounts receivable within one year | 40/41 | €2,656 | €12,943 | +€10,287 | +387% |
| Trade receivables | 40 | €2,656 | €12,943 | +€10,287 | +387% |
| Cash at bank and in hand | 54/58 | €319,692 | €389,369 | +€69,677 | +21.8% |
| Deferred charges and accrued income | 490/1 | €5,798 | €2,136 | -€3,662 | -63.2% |
| Total equity and liabilities | 10/49 | €789,025 | €844,299 | +€55,274 | +7.0% |
| Equity | 10/15 | €146,528 | €151,267 | +€4,740 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,134 | €1,134 | = | 0.0% |
| Distributable reserves | 133 | €1,134 | €1,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,794 | €131,534 | +€4,740 | +3.7% |
| Amounts payable | 17/49 | €642,497 | €693,031 | +€50,534 | +7.9% |
| Amounts payable after more than one year | 17 | €322,850 | €279,839 | -€43,011 | -13.3% |
| Financial debts | 170/4 | €322,850 | €279,839 | -€43,011 | -13.3% |
| Amounts payable within one year | 42/48 | €132,492 | €117,699 | -€14,794 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €42,475 | €43,011 | +€537 | +1.3% |
| Trade debts | 44 | €29,293 | €42,424 | +€13,131 | +44.8% |
| Suppliers | 440/4 | €29,293 | €42,424 | +€13,131 | +44.8% |
| Advances received on contracts in progress | 46 | €25,620 | €12,955 | -€12,665 | -49.4% |
| Taxes, remuneration and social security | 45 | €35,058 | €19,261 | -€15,797 | -45.1% |
| Taxes | 450/3 | €500 | €41 | -€458 | -91.7% |
| Remuneration and social security | 454/9 | €34,558 | €19,220 | -€15,338 | -44.4% |
| Other amounts payable | 47/48 | €47 | €47 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €187,155 | €295,494 | +€108,339 | +57.9% |
| Remuneration, social security and pensions | 62 | €203,601 | €202,332 | -€1,268 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,273 | €66,417 | -€10,856 | -14.0% |
| Other operating charges | 640/8 | €1,329 | €982 | -€346 | -26.1% |
| Gross operating margin | 9900 | €293,797 | €283,213 | -€10,584 | -3.6% |
| Operating profit (loss) | 9901 | €11,595 | €13,481 | +€1,887 | +16.3% |
| Financial income | 75/76B | €2,347 | €87 | -€2,260 | -96.3% |
| Recurring financial income | 75 | €2,347 | €87 | -€2,260 | -96.3% |
| Financial charges | 65/66B | €6,350 | €5,787 | -€563 | -8.9% |
| Recurring financial charges | 65 | €6,350 | €5,787 | -€563 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €7,592 | €7,781 | +€189 | +2.5% |
| Income taxes | 67/77 | €3,500 | €3,041 | -€458 | -13.1% |
| Profit (loss) for the period | 9904 | €4,092 | €4,740 | +€648 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,092 | €4,740 | +€648 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.