ESTIOT: 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.
ESTIOT
Largest movements
- Stocks and contracts -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Profit (loss) carried forward -€7,474
down €7,474 (-12.4%), from -€60,436 to -€67,910
- Other debts +€3,076
up €3,076 (+3.2%), from €96,448 to €99,524
- Trade debts -€1,337
down €1,337 (-100.0%), from €1,337 to €0
- Staff costs -€7,111
down €7,111 (-100.0%), from €7,111 to €0
- Write-downs +€5,000
new in 2025: €5,000
- Gross operating margin +€2,342
up €2,342 (+54.9%), from -€4,266 to -€1,924
- Other operating charges -€1,001
down €1,001 (-71.5%), from €1,401 to €400
- Financial charges -€50
down €50 (-25.2%), from €200 to €150
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 | €57,505 | €51,770 | -€5,735 | -10.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €57,505 | €51,770 | -€5,735 | -10.0% |
| Stocks and contracts in progress | 3 | €5,000 | €0 | -€5,000 | -100.0% |
| Stocks | 30/36 | €5,000 | €0 | -€5,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €52,021 | €51,668 | -€353 | -0.7% |
| Other amounts receivable | 41 | €52,021 | €51,668 | -€353 | -0.7% |
| Cash at bank and in hand | 54/58 | €484 | €102 | -€382 | -79.0% |
| Total equity and liabilities | 10/49 | €57,505 | €51,770 | -€5,735 | -10.0% |
| Equity | 10/15 | -€40,280 | -€47,754 | -€7,474 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,556 | €1,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,556 | €1,556 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,556 | €1,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,436 | -€67,910 | -€7,474 | -12.4% |
| Amounts payable | 17/49 | €97,785 | €99,524 | +€1,739 | +1.8% |
| Amounts payable within one year | 42/48 | €97,785 | €99,524 | +€1,739 | +1.8% |
| Trade debts | 44 | €1,337 | €0 | -€1,337 | -100.0% |
| Suppliers | 440/4 | €1,337 | €0 | -€1,337 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €96,448 | €99,524 | +€3,076 | +3.2% |
| Remuneration, social security and pensions | 62 | €7,111 | €0 | -€7,111 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €1,401 | €400 | -€1,001 | -71.5% |
| Non-recurring operating charges | 66A | €2,120 | €0 | -€2,120 | -100.0% |
| Gross operating margin | 9900 | -€4,266 | -€1,924 | +€2,342 | +54.9% |
| Operating profit (loss) | 9901 | -€14,897 | -€7,324 | +€7,573 | +50.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €200 | €150 | -€50 | -25.2% |
| Recurring financial charges | 65 | €200 | €150 | -€50 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,098 | -€7,474 | +€7,624 | +50.5% |
| Profit (loss) for the period | 9904 | -€15,098 | -€7,474 | +€7,624 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,098 | -€7,474 | +€7,624 | +50.5% |
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 6 October 2026 via checked.be.