E-SALES: 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-SALES
Largest movements
- Receivables within one year +€400
new in 2025: €400
- Cash -€47
down €47 (-42.9%), from €109 to €62
mainly Net result for the year (-€407) and Receivables within one year (-€400)
- Other debts +€760
up €760 (+4.4%), from €17,458 to €18,218
- Profit (loss) carried forward -€407
down €407 (-1.4%), from -€29,749 to -€30,156
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Gross operating margin +€94
up €94 (+58.8%), from -€159 to -€66
- Financial charges -€4
down €4 (-1.8%), from €225 to €221
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 | €109 | €462 | +€353 | +325.0% |
| Current assets | 29/58 | €109 | €462 | +€353 | +325.0% |
| Amounts receivable within one year | 40/41 | - | €400 | +€400 | |
| Trade receivables | 40 | - | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €109 | €62 | -€47 | -42.9% |
| Total equity and liabilities | 10/49 | €109 | €462 | +€353 | +325.0% |
| Equity | 10/15 | -€17,349 | -€17,756 | -€407 | -2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,749 | -€30,156 | -€407 | -1.4% |
| Amounts payable | 17/49 | €17,458 | €18,218 | +€760 | +4.4% |
| Amounts payable within one year | 42/48 | €17,458 | €18,218 | +€760 | +4.4% |
| Other amounts payable | 47/48 | €17,458 | €18,218 | +€760 | +4.4% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€159 | -€66 | +€94 | +58.8% |
| Operating profit (loss) | 9901 | -€665 | -€186 | +€479 | +72.1% |
| Financial charges | 65/66B | €225 | €221 | -€4 | -1.8% |
| Recurring financial charges | 65 | €225 | €221 | -€4 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€890 | -€407 | +€483 | +54.3% |
| Profit (loss) for the period | 9904 | -€890 | -€407 | +€483 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€890 | -€407 | +€483 | +54.3% |
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 11 October 2026 via checked.be.