ESTIDENT: 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.
ESTIDENT
Largest movements
- Cash +€4,268
up €4,268 (+4.7%), from €91,339 to €95,607
mainly Net result for the year (+€11,388) and Depreciation (+€1,348)
- Tangible fixed assets +€3,802
up €3,802 (+66.7%), from €5,703 to €9,505
of which Furniture and vehicles: +€4,669
- Receivables within one year +€1,920
up €1,920 (+13.2%), from €14,536 to €16,456
of which Other amounts receivable: +€1,339
- Reserves +€9,722
up €9,722 (+10.9%), from €89,563 to €99,284
- Gross operating margin -€16,710
down €16,710 (-45.8%), from €36,520 to €19,810
- Taxes -€4,209
down €4,209 (-42.6%), from €9,888 to €5,679
- Staff costs -€3,173
down €3,173 (-100.0%), from €3,173 to €0
- Depreciation -€1,127
down €1,127 (-45.6%), from €2,475 to €1,348
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 | €111,578 | €121,602 | +€10,024 | +9.0% |
| Fixed assets | 21/28 | €5,703 | €9,505 | +€3,802 | +66.7% |
| Tangible fixed assets | 22/27 | €5,703 | €9,505 | +€3,802 | +66.7% |
| Land and buildings | 22 | €2,237 | €1,637 | -€600 | -26.8% |
| Plant, machinery and equipment | 23 | €53 | €0 | -€53 | -100.0% |
| Furniture and vehicles | 24 | €3,199 | €7,868 | +€4,669 | +146.0% |
| Other tangible fixed assets | 26 | €214 | €0 | -€214 | -100.0% |
| Current assets | 29/58 | €105,875 | €112,096 | +€6,221 | +5.9% |
| Amounts receivable within one year | 40/41 | €14,536 | €16,456 | +€1,920 | +13.2% |
| Trade receivables | 40 | €14,266 | €14,847 | +€580 | +4.1% |
| Other amounts receivable | 41 | €270 | €1,609 | +€1,339 | +496.6% |
| Cash at bank and in hand | 54/58 | €91,339 | €95,607 | +€4,268 | +4.7% |
| Deferred charges and accrued income | 490/1 | €0 | €34 | +€34 | |
| Total equity and liabilities | 10/49 | €111,578 | €121,602 | +€10,024 | +9.0% |
| Equity | 10/15 | €101,963 | €111,684 | +€9,722 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,563 | €99,284 | +€9,722 | +10.9% |
| Distributable reserves | 133 | €89,563 | €99,284 | +€9,722 | +10.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,615 | €9,917 | +€302 | +3.1% |
| Amounts payable within one year | 42/48 | €9,584 | €9,664 | +€80 | +0.8% |
| Trade debts | 44 | €1,342 | €548 | -€794 | -59.2% |
| Suppliers | 440/4 | €1,342 | €548 | -€794 | -59.2% |
| Taxes, remuneration and social security | 45 | €7,076 | €7,317 | +€241 | +3.4% |
| Taxes | 450/3 | €7,076 | €7,317 | +€241 | +3.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,167 | €1,799 | +€632 | +54.2% |
| Accrued charges and deferred income | 492/3 | €31 | €254 | +€222 | +711.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,173 | €0 | -€3,173 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,475 | €1,348 | -€1,127 | -45.6% |
| Other operating charges | 640/8 | €481 | €493 | +€12 | +2.6% |
| Non-recurring operating charges | 66A | - | €837 | +€837 | |
| Gross operating margin | 9900 | €36,520 | €19,810 | -€16,710 | -45.8% |
| Operating profit (loss) | 9901 | €30,391 | €17,133 | -€13,258 | -43.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -40.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -40.0% |
| Financial charges | 65/66B | €82 | €67 | -€15 | -18.1% |
| Recurring financial charges | 65 | €82 | €67 | -€15 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €30,310 | €17,066 | -€13,244 | -43.7% |
| Income taxes | 67/77 | €9,888 | €5,679 | -€4,209 | -42.6% |
| Profit (loss) for the period | 9904 | €20,423 | €11,388 | -€9,035 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,423 | €11,388 | -€9,035 | -44.2% |
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 2 October 2026 via checked.be.