PRO ESTHE BIO: 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.
PRO ESTHE BIO
Largest movements
- Receivables within one year -€18,290
down €18,290 (-100%), from €18,290 to €0
of which Trade receivables: -€18,290
- Tangible fixed assets -€13,712
down €13,712 (-6.3%), from €219,122 to €205,409
of which Land and buildings: -€15,401
- Cash -€3,762
down €3,762 (-65.0%), from €5,784 to €2,023
mainly Debts after one year (-€15,968) and Advances received (-€10,352)
- Intangible fixed assets -€2,753
down €2,753 (-56.4%), from €4,881 to €2,127
- Debts after one year -€15,968
down €15,968 (-7.5%), from €212,935 to €196,967
- Advances received -€10,352
down €10,352 (-100%), from €10,352 to €0
- Trade debts -€8,170
down €8,170 (-63.6%), from €12,844 to €4,674
- Tax, wage and social debts -€7,570
down €7,570 (-30.5%), from €24,824 to €17,253
of which Taxes: -€7,570
- Other debts +€6,030
up €6,030 (+13.5%), from €44,722 to €50,751
- Staff costs -€16,282
down €16,282 (-87.1%), from €18,698 to €2,416
- Gross operating margin -€4,766
down €4,766 (-12.2%), from €39,048 to €34,282
- Other operating charges +€901
up €901 (+36.6%), from €2,464 to €3,365
- Depreciation +€681
up €681 (+3.6%), from €18,814 to €19,495
- Financial charges -€632
down €632 (-6.8%), from €9,276 to €8,643
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 | €253,658 | €217,791 | -€35,867 | -14.1% |
| Fixed assets | 21/28 | €224,206 | €207,741 | -€16,466 | -7.3% |
| Intangible fixed assets | 21 | €4,881 | €2,127 | -€2,753 | -56.4% |
| Tangible fixed assets | 22/27 | €219,122 | €205,409 | -€13,712 | -6.3% |
| Land and buildings | 22 | €217,439 | €202,038 | -€15,401 | -7.1% |
| Plant, machinery and equipment | 23 | €608 | €360 | -€247 | -40.7% |
| Furniture and vehicles | 24 | €1,075 | €3,011 | +€1,936 | +180% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €29,451 | €10,051 | -€19,401 | -65.9% |
| Stocks and contracts in progress | 3 | €4,916 | €6,014 | +€1,099 | +22.3% |
| Stocks | 30/36 | €4,916 | €6,014 | +€1,099 | +22.3% |
| Amounts receivable within one year | 40/41 | €18,290 | €0 | -€18,290 | -100% |
| Trade receivables | 40 | €18,290 | €0 | -€18,290 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,784 | €2,023 | -€3,762 | -65.0% |
| Deferred charges and accrued income | 490/1 | €461 | €2,014 | +€1,552 | +336% |
| Total equity and liabilities | 10/49 | €253,658 | €217,791 | -€35,867 | -14.1% |
| Equity | 10/15 | -€69,372 | -€69,136 | +€236 | +0.3% |
| Contributions | 10/11 | €19,887 | €19,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,259 | -€89,024 | +€236 | +0.3% |
| Amounts payable | 17/49 | €323,030 | €286,928 | -€36,102 | -11.2% |
| Amounts payable after more than one year | 17 | €212,935 | €196,967 | -€15,968 | -7.5% |
| Financial debts | 170/4 | €212,935 | €196,967 | -€15,968 | -7.5% |
| Amounts payable within one year | 42/48 | €109,631 | €89,961 | -€19,670 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €16,890 | €17,283 | +€393 | +2.3% |
| Trade debts | 44 | €12,844 | €4,674 | -€8,170 | -63.6% |
| Suppliers | 440/4 | €12,844 | €4,674 | -€8,170 | -63.6% |
| Advances received on contracts in progress | 46 | €10,352 | €0 | -€10,352 | -100% |
| Taxes, remuneration and social security | 45 | €24,824 | €17,253 | -€7,570 | -30.5% |
| Taxes | 450/3 | €21,198 | €13,627 | -€7,570 | -35.7% |
| Remuneration and social security | 454/9 | €3,626 | €3,626 | = | 0.0% |
| Other amounts payable | 47/48 | €44,722 | €50,751 | +€6,030 | +13.5% |
| Accrued charges and deferred income | 492/3 | €464 | €0 | -€464 | -100% |
| Remuneration, social security and pensions | 62 | €18,698 | €2,416 | -€16,282 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,814 | €19,495 | +€681 | +3.6% |
| Other operating charges | 640/8 | €2,464 | €3,365 | +€901 | +36.6% |
| Gross operating margin | 9900 | €39,048 | €34,282 | -€4,766 | -12.2% |
| Operating profit (loss) | 9901 | -€927 | €9,006 | +€9,933 | |
| Financial income | 75/76B | €0 | €14 | +€14 | |
| Recurring financial income | 75 | €0 | €14 | +€14 | |
| Financial charges | 65/66B | €9,276 | €8,643 | -€632 | -6.8% |
| Recurring financial charges | 65 | €9,276 | €8,643 | -€632 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,203 | €376 | +€10,579 | |
| Income taxes | 67/77 | €274 | €141 | -€133 | -48.6% |
| Profit (loss) for the period | 9904 | -€10,477 | €236 | +€10,713 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,477 | €236 | +€10,713 |
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 29 October 2026 via checked.be.