ESTJ: 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.
ESTJ
Largest movements
- Cash -€3,555
down €3,555 (-23.4%), from €15,168 to €11,613
mainly Net result for the year (-€2,923) and Tax, wage and social debts (-€1,375)
- Profit (loss) carried forward -€2,923
down €2,923 (-78.5%), from €3,725 to €801
- Gross operating margin -€14,909
down €14,909, from €12,492 to -€2,417
- Financial charges -€1,627
down €1,627 (-97.2%), from €1,674 to €46
- Taxes -€1,375
down €1,375 (-100.0%), from €1,375 to €0
- Other operating charges -€514
down €514 (-52.8%), from €974 to €460
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 | €165,241 | €161,686 | -€3,555 | -2.2% |
| Fixed assets | 21/28 | €150,073 | €150,073 | = | 0.0% |
| Financial fixed assets | 28 | €150,073 | €150,073 | = | 0.0% |
| Current assets | 29/58 | €15,168 | €11,613 | -€3,555 | -23.4% |
| Cash at bank and in hand | 54/58 | €15,168 | €11,613 | -€3,555 | -23.4% |
| Total equity and liabilities | 10/49 | €165,241 | €161,686 | -€3,555 | -2.2% |
| Equity | 10/15 | €22,225 | €19,301 | -€2,923 | -13.2% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,725 | €801 | -€2,923 | -78.5% |
| Amounts payable | 17/49 | €143,016 | €142,385 | -€631 | -0.4% |
| Amounts payable after more than one year | 17 | €140,535 | €141,795 | +€1,260 | +0.9% |
| Other amounts payable | 178/9 | €140,535 | €141,795 | +€1,260 | +0.9% |
| Amounts payable within one year | 42/48 | €2,482 | €590 | -€1,891 | -76.2% |
| Trade debts | 44 | €1,007 | €490 | -€517 | -51.3% |
| Suppliers | 440/4 | €1,007 | €490 | -€517 | -51.3% |
| Taxes, remuneration and social security | 45 | €1,375 | €0 | -€1,375 | -100.0% |
| Taxes | 450/3 | €1,375 | €0 | -€1,375 | -100.0% |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €974 | €460 | -€514 | -52.8% |
| Gross operating margin | 9900 | €12,492 | -€2,417 | -€14,909 | |
| Operating profit (loss) | 9901 | €11,518 | -€2,877 | -€14,395 | |
| Financial charges | 65/66B | €1,674 | €46 | -€1,627 | -97.2% |
| Recurring financial charges | 65 | €1,674 | €46 | -€1,627 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €9,844 | -€2,923 | -€12,768 | |
| Income taxes | 67/77 | €1,375 | €0 | -€1,375 | -100.0% |
| Profit (loss) for the period | 9904 | €8,470 | -€2,923 | -€11,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,470 | -€2,923 | -€11,393 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.