E.S.R.S.: 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.
E.S.R.S.
Largest movements
- Cash -€782
down €782 (-38.7%), from €2,018 to €1,236
mainly Net result for the year (-€470) and Other debts (-€311)
- Profit (loss) carried forward -€470
down €470 (-2.2%), from -€21,577 to -€22,047
- Other debts -€311
down €311 (-2.7%), from €11,617 to €11,306
- Gross operating margin +€1,697
up €1,697 (+85.4%), from -€1,987 to -€290
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 | €2,116 | €1,333 | -€783 | -37.0% |
| Current assets | 29/58 | €2,116 | €1,333 | -€783 | -37.0% |
| Amounts receivable within one year | 40/41 | €97 | €97 | +€0 | +0.1% |
| Trade receivables | 40 | - | €97 | +€97 | |
| Other amounts receivable | 41 | €97 | - | -€97 | |
| Cash at bank and in hand | 54/58 | €2,018 | €1,236 | -€782 | -38.7% |
| Total equity and liabilities | 10/49 | €2,116 | €1,333 | -€783 | -37.0% |
| Equity | 10/15 | -€11,577 | -€12,047 | -€470 | -4.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,577 | -€22,047 | -€470 | -2.2% |
| Amounts payable | 17/49 | €13,692 | €13,381 | -€311 | -2.3% |
| Amounts payable after more than one year | 17 | €2,075 | €2,075 | +€0 | 0.0% |
| Trade debts | 175 | €2,075 | €2,075 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €11,617 | €11,306 | -€311 | -2.7% |
| Other amounts payable | 47/48 | €11,617 | €11,306 | -€311 | -2.7% |
| Gross operating margin | 9900 | -€1,987 | -€290 | +€1,697 | +85.4% |
| Operating profit (loss) | 9901 | -€1,987 | -€290 | +€1,697 | +85.4% |
| Financial charges | 65/66B | €182 | €180 | -€2 | -1.1% |
| Recurring financial charges | 65 | €182 | €180 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,168 | -€470 | +€1,698 | +78.3% |
| Profit (loss) for the period | 9904 | -€2,168 | -€470 | +€1,698 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,168 | -€470 | +€1,698 | +78.3% |
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 23 October 2026 via checked.be.