Esto Support: 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.
Esto Support
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash -€92,604
down €92,604 (-43.9%), from €211,006 to €118,402
mainly Current investments (-€120,000) and Contributions, distributions and other (-€25,455)
- Receivables within one year -€3,286
down €3,286 (-9.3%), from €35,244 to €31,958
of which Trade receivables: -€6,150
- Tangible fixed assets -€2,962
down €2,962 (-22.4%), from €13,206 to €10,244
of which Plant, machinery and equipment: -€1,691
- Reserves +€28,632
up €28,632 (+12.4%), from €230,177 to €258,809
- Tax, wage and social debts -€3,373
down €3,373 (-19.8%), from €17,050 to €13,677
- Accrued charges and deferred income -€3,203
no longer reported in 2025 (was €3,203)
- Gross operating margin -€81,272
down €81,272 (-48.4%), from €167,959 to €86,687
- Taxes -€25,021
down €25,021 (-46.2%), from €54,185 to €29,164
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 | €260,215 | €281,491 | +€21,277 | +8.2% |
| Fixed assets | 21/28 | €13,206 | €10,244 | -€2,962 | -22.4% |
| Tangible fixed assets | 22/27 | €13,206 | €10,244 | -€2,962 | -22.4% |
| Plant, machinery and equipment | 23 | €9,846 | €8,155 | -€1,691 | -17.2% |
| Furniture and vehicles | 24 | €3,361 | €2,089 | -€1,271 | -37.8% |
| Current assets | 29/58 | €247,008 | €271,247 | +€24,239 | +9.8% |
| Amounts receivable within one year | 40/41 | €35,244 | €31,958 | -€3,286 | -9.3% |
| Trade receivables | 40 | €34,970 | €28,820 | -€6,150 | -17.6% |
| Other amounts receivable | 41 | €274 | €3,138 | +€2,864 | +1,044% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €211,006 | €118,402 | -€92,604 | -43.9% |
| Deferred charges and accrued income | 490/1 | €758 | €887 | +€130 | +17.1% |
| Total equity and liabilities | 10/49 | €260,215 | €281,491 | +€21,277 | +8.2% |
| Equity | 10/15 | €236,377 | €265,009 | +€28,632 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €230,177 | €258,809 | +€28,632 | +12.4% |
| Distributable reserves | 133 | €230,177 | €258,809 | +€28,632 | +12.4% |
| Amounts payable | 17/49 | €23,838 | €16,482 | -€7,356 | -30.9% |
| Amounts payable within one year | 42/48 | €20,635 | €16,482 | -€4,152 | -20.1% |
| Trade debts | 44 | €1,918 | €2,782 | +€864 | +45.0% |
| Suppliers | 440/4 | €1,918 | €2,782 | +€864 | +45.0% |
| Taxes, remuneration and social security | 45 | €17,050 | €13,677 | -€3,373 | -19.8% |
| Taxes | 450/3 | €17,050 | €13,677 | -€3,373 | -19.8% |
| Other amounts payable | 47/48 | €1,666 | €23 | -€1,643 | -98.6% |
| Accrued charges and deferred income | 492/3 | €3,203 | - | -€3,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €2,962 | +€417 | +16.4% |
| Other operating charges | 640/8 | €1,374 | €741 | -€633 | -46.1% |
| Gross operating margin | 9900 | €167,959 | €86,687 | -€81,272 | -48.4% |
| Operating profit (loss) | 9901 | €164,040 | €82,984 | -€81,056 | -49.4% |
| Financial income | 75/76B | €1,390 | €2,673 | +€1,283 | +92.3% |
| Recurring financial income | 75 | €1,390 | €2,673 | +€1,283 | +92.3% |
| Financial charges | 65/66B | €2,177 | €2,405 | +€228 | +10.5% |
| Recurring financial charges | 65 | €2,177 | €2,405 | +€228 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €163,253 | €83,252 | -€80,001 | -49.0% |
| Income taxes | 67/77 | €54,185 | €29,164 | -€25,021 | -46.2% |
| Profit (loss) for the period | 9904 | €109,068 | €54,088 | -€54,980 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,068 | €54,088 | -€54,980 | -50.4% |
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 18 October 2026 via checked.be.