ESTIA: 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.
ESTIA
Largest movements
- Cash +€5,969
up €5,969 (+57.5%), from €10,373 to €16,341
mainly Net result for the year (+€5,958) and Accrued charges and deferred income (+€435)
- Profit (loss) carried forward +€5,958
up €5,958 (+59.5%), from €10,022 to €15,980
- Accrued charges and deferred income +€435
up €435 (+7,073%), from €6 to €441
- Trade debts -€345
no longer reported in 2025 (was €345)
- Turnover +€8,310
up €8,310 (+43.2%), from €19,245 to €27,555
- Purchases and services +€8,076
up €8,076 (+46.2%), from €17,465 to €25,540
- Gross operating margin +€1,928
up €1,928 (+47.0%), from €4,103 to €6,030
- Other operating charges -€578
no longer reported in 2025 (was €578)
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 | €10,373 | €16,421 | +€6,048 | +58.3% |
| Current assets | 29/58 | €10,373 | €16,421 | +€6,048 | +58.3% |
| Cash at bank and in hand | 54/58 | €10,373 | €16,341 | +€5,969 | +57.5% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €10,373 | €16,421 | +€6,048 | +58.3% |
| Equity | 10/15 | €10,022 | €15,980 | +€5,958 | +59.5% |
| Profit (loss) carried forward | 14 | €10,022 | €15,980 | +€5,958 | +59.5% |
| Amounts payable | 17/49 | €351 | €441 | +€90 | +25.7% |
| Amounts payable within one year | 42/48 | €345 | - | -€345 | |
| Trade debts | 44 | €345 | - | -€345 | |
| Suppliers | 440/4 | €345 | - | -€345 | |
| Accrued charges and deferred income | 492/3 | €6 | €441 | +€435 | +7,073% |
| Turnover | 70 | €19,245 | €27,555 | +€8,310 | +43.2% |
| Membership fees, donations, legacies and grants | 73 | €2,322 | €4,016 | +€1,694 | +73.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,465 | €25,540 | +€8,076 | +46.2% |
| Other operating charges | 640/8 | €578 | - | -€578 | |
| Gross operating margin | 9900 | €4,103 | €6,030 | +€1,928 | +47.0% |
| Operating profit (loss) | 9901 | €3,525 | €6,030 | +€2,506 | +71.1% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,457 | €5,958 | +€2,501 | +72.3% |
| Profit (loss) for the period | 9904 | €3,457 | €5,958 | +€2,501 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,457 | €5,958 | +€2,501 | +72.3% |
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 28 October 2026 via checked.be.