E-SALES.BE: 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.BE
Largest movements
- Receivables within one year -€14,057
down €14,057 (-41.0%), from €34,324 to €20,267
of which Other amounts receivable: -€14,057
- Profit (loss) carried forward -€18,662
down €18,662 (-339%), from -€5,508 to -€24,170
- Current portion of long-term debt -€12,180
down €12,180 (-69.4%), from €17,539 to €5,359
- Other debts +€9,000
new in 2025: €9,000
- Tax, wage and social debts +€8,325
up €8,325 (+22.6%), from €36,853 to €45,177
- Trade debts -€886
down €886 (-4.0%), from €22,146 to €21,260
- Financial charges -€3,548
down €3,548 (-37.5%), from €9,469 to €5,921
- Other operating charges -€1,753
down €1,753 (-54.2%), from €3,233 to €1,480
- Depreciation -€467
down €467 (-64.2%), from €728 to €261
- Gross operating margin +€273
up €273 (+5.0%), from €5,487 to €5,760
- Taxes -€93
down €93 (-0.6%), from €16,867 to €16,773
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 | €84,617 | €70,341 | -€14,275 | -16.9% |
| Fixed assets | 21/28 | €50,293 | €50,032 | -€261 | -0.5% |
| Tangible fixed assets | 22/27 | €293 | €32 | -€261 | -89.0% |
| Furniture and vehicles | 24 | €293 | €32 | -€261 | -89.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €34,324 | €20,309 | -€14,015 | -40.8% |
| Amounts receivable within one year | 40/41 | €34,324 | €20,267 | -€14,057 | -41.0% |
| Trade receivables | 40 | €9,680 | €9,680 | = | 0.0% |
| Other amounts receivable | 41 | €24,644 | €10,587 | -€14,057 | -57.0% |
| Cash at bank and in hand | 54/58 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €84,617 | €70,341 | -€14,275 | -16.9% |
| Equity | 10/15 | -€508 | -€19,170 | -€18,662 | -3,676% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,508 | -€24,170 | -€18,662 | -339% |
| Amounts payable | 17/49 | €85,124 | €89,511 | +€4,387 | +5.2% |
| Amounts payable within one year | 42/48 | €84,082 | €88,468 | +€4,387 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €17,539 | €5,359 | -€12,180 | -69.4% |
| Financial debts | 43 | €7,545 | €7,672 | +€127 | +1.7% |
| Credit institutions | 430/8 | €7,545 | €7,672 | +€127 | +1.7% |
| Trade debts | 44 | €22,146 | €21,260 | -€886 | -4.0% |
| Suppliers | 440/4 | €22,146 | €21,260 | -€886 | -4.0% |
| Taxes, remuneration and social security | 45 | €36,853 | €45,177 | +€8,325 | +22.6% |
| Taxes | 450/3 | €36,853 | €45,177 | +€8,325 | +22.6% |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Accrued charges and deferred income | 492/3 | €1,043 | €1,043 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728 | €261 | -€467 | -64.2% |
| Other operating charges | 640/8 | €3,233 | €1,480 | -€1,753 | -54.2% |
| Gross operating margin | 9900 | €5,487 | €5,760 | +€273 | +5.0% |
| Operating profit (loss) | 9901 | €1,526 | €4,019 | +€2,493 | +163% |
| Financial income | 75/76B | €5 | €13 | +€8 | +174% |
| Recurring financial income | 75 | €5 | €13 | +€8 | +174% |
| Financial charges | 65/66B | €9,469 | €5,921 | -€3,548 | -37.5% |
| Recurring financial charges | 65 | €9,469 | €5,921 | -€3,548 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,938 | -€1,889 | +€6,049 | +76.2% |
| Income taxes | 67/77 | €16,867 | €16,773 | -€93 | -0.6% |
| Profit (loss) for the period | 9904 | -€24,805 | -€18,662 | +€6,143 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,805 | -€18,662 | +€6,143 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.