ESTIA SERVICES: 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.
ESTIA SERVICES
Largest movements
- Tangible fixed assets -€47,752
down €47,752 (-4.1%), from €1.2m to €1.1m
of which Land and buildings: -€47,389
- Cash +€37,167
up €37,167 (+103.3%), from €35,992 to €73,160
mainly Net result for the year (+€48,213) and Depreciation (+€47,752)
- Debts after one year -€56,409
down €56,409 (-9.2%), from €610,075 to €553,665
- Reserves +€48,213
up €48,213 (+10.8%), from €445,106 to €493,319
- Gross operating margin +€19,155
up €19,155 (+17.4%), from €109,874 to €129,029
- Depreciation -€7,747
down €7,747 (-14.0%), from €55,499 to €47,752
- Taxes +€6,771
up €6,771 (+57.0%), from €11,887 to €18,658
- Financial income -€2,402
down €2,402 (-96.0%), from €2,503 to €101
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 | €1,229,473 | €1,209,310 | -€20,164 | -1.6% |
| Fixed assets | 21/28 | €1,171,327 | €1,123,575 | -€47,752 | -4.1% |
| Tangible fixed assets | 22/27 | €1,171,327 | €1,123,575 | -€47,752 | -4.1% |
| Land and buildings | 22 | €1,170,238 | €1,122,849 | -€47,389 | -4.0% |
| Furniture and vehicles | 24 | €1,089 | €726 | -€363 | -33.3% |
| Current assets | 29/58 | €58,147 | €85,735 | +€27,588 | +47.4% |
| Amounts receivable within one year | 40/41 | €22,154 | €12,575 | -€9,579 | -43.2% |
| Trade receivables | 40 | €2,154 | €12,575 | +€10,421 | +483.8% |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €35,992 | €73,160 | +€37,167 | +103.3% |
| Total equity and liabilities | 10/49 | €1,229,473 | €1,209,310 | -€20,164 | -1.6% |
| Equity | 10/15 | €463,706 | €511,919 | +€48,213 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €445,106 | €493,319 | +€48,213 | +10.8% |
| Distributable reserves | 133 | €445,106 | €493,319 | +€48,213 | +10.8% |
| Provisions and deferred taxes | 16 | €38,610 | €38,610 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €38,610 | €38,610 | = | 0.0% |
| Pensions and similar obligations | 160 | €38,610 | €38,610 | = | 0.0% |
| Amounts payable | 17/49 | €727,157 | €658,780 | -€68,377 | -9.4% |
| Amounts payable after more than one year | 17 | €610,075 | €553,665 | -€56,409 | -9.2% |
| Financial debts | 170/4 | €610,075 | €553,665 | -€56,409 | -9.2% |
| Amounts payable within one year | 42/48 | €117,083 | €105,115 | -€11,967 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €55,696 | €56,409 | +€714 | +1.3% |
| Trade debts | 44 | €7,953 | €6,341 | -€1,612 | -20.3% |
| Suppliers | 440/4 | €7,953 | €6,341 | -€1,612 | -20.3% |
| Taxes, remuneration and social security | 45 | €15,723 | €8,961 | -€6,762 | -43.0% |
| Taxes | 450/3 | €12,708 | €8,961 | -€3,747 | -29.5% |
| Remuneration and social security | 454/9 | €3,015 | - | -€3,015 | |
| Other amounts payable | 47/48 | €37,710 | €33,403 | -€4,307 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,499 | €47,752 | -€7,747 | -14.0% |
| Other operating charges | 640/8 | €3,379 | €3,319 | -€60 | -1.8% |
| Gross operating margin | 9900 | €109,874 | €129,029 | +€19,155 | +17.4% |
| Operating profit (loss) | 9901 | €50,996 | €77,958 | +€26,962 | +52.9% |
| Financial income | 75/76B | €2,503 | €101 | -€2,402 | -96.0% |
| Recurring financial income | 75 | €2,503 | €101 | -€2,402 | -96.0% |
| Financial charges | 65/66B | €12,232 | €11,188 | -€1,044 | -8.5% |
| Recurring financial charges | 65 | €12,232 | €11,188 | -€1,044 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €41,266 | €66,871 | +€25,605 | +62.0% |
| Income taxes | 67/77 | €11,887 | €18,658 | +€6,771 | +57.0% |
| Profit (loss) for the period | 9904 | €29,380 | €48,213 | +€18,833 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,380 | €48,213 | +€18,833 | +64.1% |
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 8 October 2026 via checked.be.