New Esterel: 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.
New Esterel
Largest movements
- Tangible fixed assets -€5,678
down €5,678 (-1.7%), from €341,589 to €335,911
- Other debts +€14,960
up €14,960 (+34.4%), from €43,493 to €58,453
- Debts after one year -€13,835
down €13,835 (-7.0%), from €196,374 to €182,539
of which Financial debts: -€15,835
- Profit (loss) carried forward -€8,874
down €8,874 (-93.2%), from €9,524 to €651
- Reserves -€4,000
down €4,000 (-5.0%), from €80,000 to €76,000
- Taxes +€31,542
new in 2025: €31,542
- Other operating charges -€7,478
down €7,478 (-55.9%), from €13,372 to €5,895
- Depreciation -€5,871
down €5,871 (-30.2%), from €19,456 to €13,586
- Gross operating margin +€4,723
up €4,723 (+11.4%), from €41,406 to €46,130
- Purchases and services -€2,594
down €2,594 (-25.6%), from €10,139 to €7,545
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 | €365,717 | €357,806 | -€7,910 | -2.2% |
| Fixed assets | 21/28 | €341,589 | €335,911 | -€5,678 | -1.7% |
| Tangible fixed assets | 22/27 | €341,589 | €335,911 | -€5,678 | -1.7% |
| Land and buildings | 22 | €341,589 | €335,911 | -€5,678 | -1.7% |
| Current assets | 29/58 | €24,128 | €21,895 | -€2,233 | -9.3% |
| Amounts receivable within one year | 40/41 | €9 | €850 | +€841 | +9,853% |
| Trade receivables | 40 | - | €850 | +€850 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €23,470 | €20,382 | -€3,088 | -13.2% |
| Deferred charges and accrued income | 490/1 | €649 | €662 | +€13 | +2.1% |
| Total equity and liabilities | 10/49 | €365,717 | €357,806 | -€7,910 | -2.2% |
| Equity | 10/15 | €108,116 | €95,243 | -€12,874 | -11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,000 | €76,000 | -€4,000 | -5.0% |
| Distributable reserves | 133 | €80,000 | €76,000 | -€4,000 | -5.0% |
| Profit (loss) carried forward | 14 | €9,524 | €651 | -€8,874 | -93.2% |
| Amounts payable | 17/49 | €257,600 | €262,563 | +€4,963 | +1.9% |
| Amounts payable after more than one year | 17 | €196,374 | €182,539 | -€13,835 | -7.0% |
| Financial debts | 170/4 | €191,300 | €175,465 | -€15,835 | -8.3% |
| Other amounts payable | 178/9 | €5,073 | €7,073 | +€2,000 | +39.4% |
| Amounts payable within one year | 42/48 | €58,794 | €77,394 | +€18,599 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €15,238 | €15,835 | +€597 | +3.9% |
| Trade debts | 44 | €64 | €400 | +€336 | +527% |
| Suppliers | 440/4 | €64 | €400 | +€336 | +527% |
| Taxes, remuneration and social security | 45 | - | €2,706 | +€2,706 | |
| Taxes | 450/3 | - | €2,706 | +€2,706 | |
| Other amounts payable | 47/48 | €43,493 | €58,453 | +€14,960 | +34.4% |
| Accrued charges and deferred income | 492/3 | €2,432 | €2,631 | +€198 | +8.2% |
| Turnover | 70 | €51,545 | €53,675 | +€2,130 | +4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,139 | €7,545 | -€2,594 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,456 | €13,586 | -€5,871 | -30.2% |
| Other operating charges | 640/8 | €13,372 | €5,895 | -€7,478 | -55.9% |
| Gross operating margin | 9900 | €41,406 | €46,130 | +€4,723 | +11.4% |
| Operating profit (loss) | 9901 | €8,578 | €26,649 | +€18,072 | +211% |
| Financial income | 75/76B | €28 | €26 | -€3 | -10.3% |
| Recurring financial income | 75 | €28 | €26 | -€3 | -10.3% |
| Financial charges | 65/66B | €8,329 | €8,007 | -€323 | -3.9% |
| Recurring financial charges | 65 | €8,329 | €8,007 | -€323 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €277 | €18,668 | +€18,391 | +6,648% |
| Income taxes | 67/77 | - | €31,542 | +€31,542 | |
| Profit (loss) for the period | 9904 | €277 | -€12,874 | -€13,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €277 | -€12,874 | -€13,150 |
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 21 October 2026 via checked.be.