E.S. TOOLING: 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. TOOLING
Largest movements
- Receivables within one year +€47,406
up €47,406 (+3.9%), from €1.2m to €1.3m
- Tangible fixed assets -€33,662
down €33,662 (-5.1%), from €666,168 to €632,505
- Reserves +€30,512
up €30,512 (+5.8%), from €523,220 to €553,732
of which Distributable reserves: +€30,512
- Financial income -€15,837
down €15,837 (-39.3%), from €40,284 to €24,447
- Taxes -€2,758
down €2,758 (-18.9%), from €14,628 to €11,869
- Gross operating margin +€1,798
up €1,798 (+3.2%), from €56,963 to €58,761
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 | €1,869,390 | €1,885,732 | +€16,342 | +0.9% |
| Fixed assets | 21/28 | €666,168 | €632,505 | -€33,662 | -5.1% |
| Tangible fixed assets | 22/27 | €666,168 | €632,505 | -€33,662 | -5.1% |
| Land and buildings | 22 | €666,168 | €632,505 | -€33,662 | -5.1% |
| Current assets | 29/58 | €1,203,223 | €1,253,227 | +€50,004 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,202,771 | €1,250,177 | +€47,406 | +3.9% |
| Other amounts receivable | 41 | €1,202,771 | €1,250,177 | +€47,406 | +3.9% |
| Cash at bank and in hand | 54/58 | €16 | €2,611 | +€2,594 | +15,878% |
| Deferred charges and accrued income | 490/1 | €435 | €439 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €1,869,390 | €1,885,732 | +€16,342 | +0.9% |
| Equity | 10/15 | €1,853,220 | €1,883,732 | +€30,512 | +1.6% |
| Contributions | 10/11 | €1,330,000 | €1,330,000 | = | 0.0% |
| Capital | 10 | €1,330,000 | €1,330,000 | = | 0.0% |
| Issued capital | 100 | €1,330,000 | €1,330,000 | = | 0.0% |
| Reserves | 13 | €523,220 | €553,732 | +€30,512 | +5.8% |
| Non-distributable reserves | 130/1 | €133,000 | €133,000 | = | 0.0% |
| Legal reserve | 130 | €133,000 | €133,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €333,970 | €364,482 | +€30,512 | +9.1% |
| Amounts payable | 17/49 | €16,170 | €2,000 | -€14,170 | -87.6% |
| Amounts payable within one year | 42/48 | €16,170 | €2,000 | -€14,170 | -87.6% |
| Trade debts | 44 | €2,000 | €2,000 | = | 0.0% |
| Suppliers | 440/4 | €2,000 | €2,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,170 | - | -€14,170 | |
| Taxes | 450/3 | €14,170 | - | -€14,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,662 | €33,662 | = | 0.0% |
| Other operating charges | 640/8 | €6,566 | €6,771 | +€205 | +3.1% |
| Gross operating margin | 9900 | €56,963 | €58,761 | +€1,798 | +3.2% |
| Operating profit (loss) | 9901 | €16,734 | €18,328 | +€1,594 | +9.5% |
| Financial income | 75/76B | €40,284 | €24,447 | -€15,837 | -39.3% |
| Recurring financial income | 75 | €40,284 | €24,447 | -€15,837 | -39.3% |
| Financial charges | 65/66B | €344 | €394 | +€50 | +14.6% |
| Recurring financial charges | 65 | €344 | €394 | +€50 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €56,675 | €42,382 | -€14,294 | -25.2% |
| Income taxes | 67/77 | €14,628 | €11,869 | -€2,758 | -18.9% |
| Profit (loss) for the period | 9904 | €42,047 | €30,512 | -€11,535 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,047 | €30,512 | -€11,535 | -27.4% |
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 15 October 2026 via checked.be.