E S Y Servies: 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 Y Servies
Largest movements
- Receivables within one year +€119,862
up €119,862 (+104%), from €115,544 to €235,407
of which Trade receivables: +€62,783
- Cash -€36,468
down €36,468 (-82.1%), from €44,400 to €7,931
mainly Receivables within one year (-€119,862) and Investment in fixed assets (net) (-€1,125)
- Profit (loss) carried forward +€64,404
up €64,404 (+46.7%), from €137,913 to €202,317
- Tax, wage and social debts +€16,173
up €16,173 (+86.7%), from €18,648 to €34,820
- Turnover +€35,016
up €35,016 (+21.4%), from €163,597 to €198,613
- Purchases and services +€29,143
up €29,143 (+30.8%), from €94,573 to €123,716
- Gross operating margin +€5,873
up €5,873 (+8.5%), from €69,024 to €74,897
- Taxes -€2,475
down €2,475 (-13.3%), from €18,648 to €16,173
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,394 | €244,408 | +€83,014 | +51.4% |
| Fixed assets | 21/28 | - | €1,070 | +€1,070 | |
| Tangible fixed assets | 22/27 | - | €1,070 | +€1,070 | |
| Plant, machinery and equipment | 23 | - | €1,070 | +€1,070 | |
| Current assets | 29/58 | €161,394 | €243,338 | +€81,944 | +50.8% |
| Amounts receivable within one year | 40/41 | €115,544 | €235,407 | +€119,862 | +104% |
| Trade receivables | 40 | €12,100 | €74,883 | +€62,783 | +519% |
| Other amounts receivable | 41 | €103,444 | €160,524 | +€57,079 | +55.2% |
| Cash at bank and in hand | 54/58 | €44,400 | €7,931 | -€36,468 | -82.1% |
| Deferred charges and accrued income | 490/1 | €1,450 | - | -€1,450 | |
| Total equity and liabilities | 10/49 | €161,394 | €244,408 | +€83,014 | +51.4% |
| Equity | 10/15 | €140,413 | €204,817 | +€64,404 | +45.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,913 | €202,317 | +€64,404 | +46.7% |
| Amounts payable | 17/49 | €20,981 | €39,591 | +€18,610 | +88.7% |
| Amounts payable within one year | 42/48 | €20,981 | €39,591 | +€18,610 | +88.7% |
| Trade debts | 44 | €2,333 | €4,771 | +€2,437 | +104% |
| Suppliers | 440/4 | €2,333 | €4,771 | +€2,437 | +104% |
| Taxes, remuneration and social security | 45 | €18,648 | €34,820 | +€16,173 | +86.7% |
| Taxes | 450/3 | €18,648 | €34,820 | +€16,173 | +86.7% |
| Turnover | 70 | €163,597 | €198,613 | +€35,016 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,573 | €123,716 | +€29,143 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €55 | +€55 | |
| Other operating charges | 640/8 | €248 | €773 | +€526 | +212% |
| Gross operating margin | 9900 | €69,024 | €74,897 | +€5,873 | +8.5% |
| Operating profit (loss) | 9901 | €68,777 | €74,069 | +€5,292 | +7.7% |
| Financial income | 75/76B | €5,635 | €6,886 | +€1,252 | +22.2% |
| Recurring financial income | 75 | €5,635 | €6,886 | +€1,252 | +22.2% |
| Financial charges | 65/66B | €69 | €379 | +€310 | +449% |
| Recurring financial charges | 65 | €69 | €379 | +€310 | +449% |
| Profit (loss) for the period before taxes | 9903 | €74,343 | €80,577 | +€6,234 | +8.4% |
| Income taxes | 67/77 | €18,648 | €16,173 | -€2,475 | -13.3% |
| Profit (loss) for the period | 9904 | €55,695 | €64,404 | +€8,709 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,695 | €64,404 | +€8,709 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.