ESTIME TOI: 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.
ESTIME TOI
Largest movements
- Cash -€4,187
down €4,187 (-17.9%), from €23,424 to €19,237
mainly Tax, wage and social debts (-€6,602) and Receivables within one year (-€2,744)
- Receivables within one year +€2,744
up €2,744 (+21.5%), from €12,759 to €15,503
of which Other amounts receivable: +€2,858
- Tangible fixed assets -€1,644
down €1,644 (-73.1%), from €2,249 to €605
- Tax, wage and social debts -€6,602
down €6,602 (-49.2%), from €13,426 to €6,825
of which Taxes: -€3,656
- Profit (loss) carried forward +€1,858
up €1,858 (+6.6%), from €28,075 to €29,933
- Trade debts +€1,268
new in 2025: €1,268
- Gross operating margin -€34,301
down €34,301 (-55.5%), from €61,769 to €27,468
- Staff costs -€18,387
down €18,387 (-45.8%), from €40,113 to €21,726
- Taxes -€3,423
down €3,423 (-65.8%), from €5,202 to €1,779
- Other operating charges +€938
up €938 (+1,161%), from €81 to €1,019
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 | €45,002 | €41,526 | -€3,475 | -7.7% |
| Fixed assets | 21/28 | €2,249 | €605 | -€1,644 | -73.1% |
| Tangible fixed assets | 22/27 | €2,249 | €605 | -€1,644 | -73.1% |
| Furniture and vehicles | 24 | €2,249 | €605 | -€1,644 | -73.1% |
| Current assets | 29/58 | €42,753 | €40,921 | -€1,832 | -4.3% |
| Amounts receivable within one year | 40/41 | €12,759 | €15,503 | +€2,744 | +21.5% |
| Trade receivables | 40 | €114 | - | -€114 | |
| Other amounts receivable | 41 | €12,645 | €15,503 | +€2,858 | +22.6% |
| Cash at bank and in hand | 54/58 | €23,424 | €19,237 | -€4,187 | -17.9% |
| Deferred charges and accrued income | 490/1 | €6,570 | €6,181 | -€389 | -5.9% |
| Total equity and liabilities | 10/49 | €45,002 | €41,526 | -€3,475 | -7.7% |
| Equity | 10/15 | €31,575 | €33,433 | +€1,858 | +5.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,075 | €29,933 | +€1,858 | +6.6% |
| Amounts payable | 17/49 | €13,426 | €8,093 | -€5,333 | -39.7% |
| Amounts payable within one year | 42/48 | €13,426 | €8,093 | -€5,333 | -39.7% |
| Trade debts | 44 | - | €1,268 | +€1,268 | |
| Suppliers | 440/4 | - | €1,268 | +€1,268 | |
| Taxes, remuneration and social security | 45 | €13,426 | €6,825 | -€6,602 | -49.2% |
| Taxes | 450/3 | €5,481 | €1,826 | -€3,656 | -66.7% |
| Remuneration and social security | 454/9 | €7,945 | €4,999 | -€2,946 | -37.1% |
| Remuneration, social security and pensions | 62 | €40,113 | €21,726 | -€18,387 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €1,644 | = | 0.0% |
| Other operating charges | 640/8 | €81 | €1,019 | +€938 | +1,161% |
| Gross operating margin | 9900 | €61,769 | €27,468 | -€34,301 | -55.5% |
| Operating profit (loss) | 9901 | €19,932 | €3,079 | -€16,853 | -84.6% |
| Financial income | 75/76B | €547 | €784 | +€237 | +43.4% |
| Recurring financial income | 75 | €547 | €784 | +€237 | +43.4% |
| Financial charges | 65/66B | €266 | €225 | -€41 | -15.4% |
| Recurring financial charges | 65 | €266 | €225 | -€41 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €20,212 | €3,638 | -€16,575 | -82.0% |
| Income taxes | 67/77 | €5,202 | €1,779 | -€3,423 | -65.8% |
| Profit (loss) for the period | 9904 | €15,010 | €1,858 | -€13,152 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,010 | €1,858 | -€13,152 | -87.6% |
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 19 October 2026 via checked.be.