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
- Stocks and contracts -€265,000
down €265,000 (-63.9%), from €415,000 to €150,000
- Cash +€253,908
up €253,908 (+178.4%), from €142,304 to €396,212
mainly Depreciation (+€530,630) and Stocks and contracts (+€265,000)
- Tangible fixed assets -€175,340
down €175,340 (-6.4%), from €2.8m to €2.6m
- Receivables within one year +€150,971
up €150,971 (+26.8%), from €562,359 to €713,330
of which Trade receivables: +€154,253
- Debts after one year -€296,676
down €296,676 (-15.4%), from €1.9m to €1.6m
- Reserves +€103,298
up €103,298 (+31.1%), from €332,371 to €435,669
- Current portion of long-term debt +€77,134
up €77,134 (+13.6%), from €565,187 to €642,321
- Tax, wage and social debts +€50,167
up €50,167 (+21.8%), from €230,285 to €280,452
of which Taxes: +€82,771
- Gross operating margin +€253,881
up €253,881 (+12.4%), from €2.0m to €2.3m
- Taxes +€74,706
up €74,706 (+463.1%), from €16,131 to €90,838
- Staff costs -€43,036
down €43,036 (-3.1%), from €1.4m to €1.3m
- Depreciation +€29,600
up €29,600 (+5.9%), from €501,030 to €530,630
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.
Cash bridge derived
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 | €3,912,086 | €3,877,856 | -€34,230 | -0.9% |
| Fixed assets | 21/28 | €2,756,878 | €2,581,538 | -€175,340 | -6.4% |
| Tangible fixed assets | 22/27 | €2,756,878 | €2,581,538 | -€175,340 | -6.4% |
| Land and buildings | 22 | €410,096 | €351,898 | -€58,198 | -14.2% |
| Plant, machinery and equipment | 23 | €299,382 | €212,969 | -€86,412 | -28.9% |
| Furniture and vehicles | 24 | €364 | - | -€364 | |
| Leasing and similar rights | 25 | €2,047,037 | €2,016,671 | -€30,366 | -1.5% |
| Current assets | 29/58 | €1,155,209 | €1,296,318 | +€141,110 | +12.2% |
| Stocks and contracts in progress | 3 | €415,000 | €150,000 | -€265,000 | -63.9% |
| Stocks | 30/36 | €415,000 | €150,000 | -€265,000 | -63.9% |
| Amounts receivable within one year | 40/41 | €562,359 | €713,330 | +€150,971 | +26.8% |
| Trade receivables | 40 | €555,858 | €710,111 | +€154,253 | +27.8% |
| Other amounts receivable | 41 | €6,501 | €3,219 | -€3,282 | -50.5% |
| Cash at bank and in hand | 54/58 | €142,304 | €396,212 | +€253,908 | +178.4% |
| Deferred charges and accrued income | 490/1 | €35,546 | €36,777 | +€1,231 | +3.5% |
| Total equity and liabilities | 10/49 | €3,912,086 | €3,877,856 | -€34,230 | -0.9% |
| Equity | 10/15 | €726,743 | €830,042 | +€103,298 | +14.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €332,371 | €435,669 | +€103,298 | +31.1% |
| Distributable reserves | 133 | €332,371 | €435,669 | +€103,298 | +31.1% |
| Profit (loss) carried forward | 14 | €344,372 | €344,372 | = | 0.0% |
| Amounts payable | 17/49 | €3,185,343 | €3,047,815 | -€137,528 | -4.3% |
| Amounts payable after more than one year | 17 | €1,920,538 | €1,623,862 | -€296,676 | -15.4% |
| Financial debts | 170/4 | €1,920,538 | €1,623,862 | -€296,676 | -15.4% |
| Amounts payable within one year | 42/48 | €1,258,981 | €1,418,753 | +€159,772 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €565,187 | €642,321 | +€77,134 | +13.6% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Other loans | 439 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €213,509 | €245,980 | +€32,471 | +15.2% |
| Suppliers | 440/4 | €213,509 | €245,980 | +€32,471 | +15.2% |
| Taxes, remuneration and social security | 45 | €230,285 | €280,452 | +€50,167 | +21.8% |
| Taxes | 450/3 | €51,218 | €133,989 | +€82,771 | +161.6% |
| Remuneration and social security | 454/9 | €179,068 | €146,464 | -€32,604 | -18.2% |
| Accrued charges and deferred income | 492/3 | €5,824 | €5,200 | -€624 | -10.7% |
| Remuneration, social security and pensions | 62 | €1,379,935 | €1,336,899 | -€43,036 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501,030 | €530,630 | +€29,600 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,905 | - | -€2,905 | |
| Other operating charges | 640/8 | €16,528 | €15,413 | -€1,115 | -6.7% |
| Gross operating margin | 9900 | €2,047,219 | €2,301,100 | +€253,881 | +12.4% |
| Operating profit (loss) | 9901 | €146,821 | €418,158 | +€271,336 | +184.8% |
| Financial income | 75/76B | €948 | €381 | -€567 | -59.8% |
| Recurring financial income | 75 | €948 | €381 | -€567 | -59.8% |
| Financial charges | 65/66B | €127,580 | €116,892 | -€10,689 | -8.4% |
| Recurring financial charges | 65 | €127,580 | €116,892 | -€10,689 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €20,188 | €301,646 | +€281,458 | +1394.2% |
| Income taxes | 67/77 | €16,131 | €90,838 | +€74,706 | +463.1% |
| Profit (loss) for the period | 9904 | €4,057 | €210,809 | +€206,752 | +5095.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,057 | €210,809 | +€206,752 | +5095.7% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.