ESTIMMOTION: 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.
ESTIMMOTION
Largest movements
- Cash -€38,302
down €38,302 (-61.1%), from €62,673 to €24,371
mainly Other debts (-€42,083) and Tax, wage and social debts (-€9,279)
- Tangible fixed assets -€8,117
down €8,117 (-32.6%), from €24,886 to €16,768
of which Furniture and vehicles: -€6,679
- Receivables within one year +€6,952
up €6,952 (+79.9%), from €8,706 to €15,658
of which Other amounts receivable: +€8,567
- Other debts -€42,083
down €42,083 (-99.0%), from €42,500 to €417
- Profit (loss) carried forward +€12,380
up €12,380 (+49.6%), from €24,972 to €37,352
- Tax, wage and social debts -€9,279
down €9,279 (-41.9%), from €22,169 to €12,891
- Gross operating margin -€14,431
down €14,431 (-33.8%), from €42,700 to €28,269
- Taxes -€4,559
down €4,559 (-40.3%), from €11,300 to €6,741
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 | €96,935 | €57,160 | -€39,775 | -41.0% |
| Fixed assets | 21/28 | €24,886 | €16,768 | -€8,117 | -32.6% |
| Tangible fixed assets | 22/27 | €24,886 | €16,768 | -€8,117 | -32.6% |
| Land and buildings | 22 | €10,831 | €9,392 | -€1,439 | -13.3% |
| Furniture and vehicles | 24 | €14,055 | €7,376 | -€6,679 | -47.5% |
| Current assets | 29/58 | €72,049 | €40,391 | -€31,658 | -43.9% |
| Amounts receivable within one year | 40/41 | €8,706 | €15,658 | +€6,952 | +79.9% |
| Trade receivables | 40 | €6,975 | €5,360 | -€1,615 | -23.1% |
| Other amounts receivable | 41 | €1,731 | €10,297 | +€8,567 | +495% |
| Cash at bank and in hand | 54/58 | €62,673 | €24,371 | -€38,302 | -61.1% |
| Deferred charges and accrued income | 490/1 | €671 | €363 | -€308 | -45.9% |
| Total equity and liabilities | 10/49 | €96,935 | €57,160 | -€39,775 | -41.0% |
| Equity | 10/15 | €29,972 | €42,352 | +€12,380 | +41.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,972 | €37,352 | +€12,380 | +49.6% |
| Amounts payable | 17/49 | €66,963 | €14,807 | -€52,156 | -77.9% |
| Amounts payable within one year | 42/48 | €66,963 | €14,807 | -€52,156 | -77.9% |
| Trade debts | 44 | €2,294 | €1,500 | -€794 | -34.6% |
| Suppliers | 440/4 | €2,294 | €1,500 | -€794 | -34.6% |
| Taxes, remuneration and social security | 45 | €22,169 | €12,891 | -€9,279 | -41.9% |
| Taxes | 450/3 | €22,169 | €12,891 | -€9,279 | -41.9% |
| Other amounts payable | 47/48 | €42,500 | €417 | -€42,083 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,117 | €8,117 | = | 0.0% |
| Other operating charges | 640/8 | €915 | €945 | +€30 | +3.3% |
| Gross operating margin | 9900 | €42,700 | €28,269 | -€14,431 | -33.8% |
| Operating profit (loss) | 9901 | €33,668 | €19,206 | -€14,462 | -43.0% |
| Financial charges | 65/66B | - | €85 | +€85 | |
| Recurring financial charges | 65 | - | €85 | +€85 | |
| Profit (loss) for the period before taxes | 9903 | €33,668 | €19,122 | -€14,546 | -43.2% |
| Income taxes | 67/77 | €11,300 | €6,741 | -€4,559 | -40.3% |
| Profit (loss) for the period | 9904 | €22,368 | €12,380 | -€9,987 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,368 | €12,380 | -€9,987 | -44.7% |
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 13 October 2026 via checked.be.