E-Supplier: 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.
What changed
E-Supplier
NACE 47.830, Retail sale of motorcycles and motorcycle parts and accessories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€198,360
2024 · -€108,434+€306,794
Equity
€199,474
2024 · €1,114+€198,360
Cash
€95,901
2024 · €111,346-€15,445
Balance sheet total
€2.4m
2024 · €2.1m+€218,073
Largest movements
Assets
- Receivables within one year +€296,740
up €296,740 (+89.8%), from €330,613 to €627,353
of which Trade receivables: +€297,511
- Stocks and contracts -€125,252
down €125,252 (-8.7%), from €1.4m to €1.3m
- Intangible fixed assets +€38,106
up €38,106 (+133.9%), from €28,449 to €66,555
Equity and liabilities
- Trade debts -€330,390
down €330,390 (-57.4%), from €575,335 to €244,945
- Debts after one year +€164,330
up €164,330 (+11.6%), from €1.4m to €1.6m
of which Other amounts payable: +€200,000
- Profit (loss) carried forward +€108,434
up €108,434, from -€108,434 to €0
- Advances received +€100,518
new in 2025: €100,518
- Reserves +€89,926
up €89,926 (+941.8%), from €9,548 to €99,474
Income statement
- Gross operating margin +€389,244
up €389,244 (+276.1%), from €140,980 to €530,225
- Taxes +€63,561
up €63,561 (+13446.0%), from €473 to €64,034
- Staff costs +€56,712
up €56,712 (+114.0%), from €49,745 to €106,457
- Other operating charges -€48,056
down €48,056 (-77.2%), from €62,251 to €14,195
- Financial charges +€10,627
up €10,627 (+13.1%), from €80,900 to €91,527
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.
Result 2024
-€108,434
Gross operating margin
+€389,244
Staff costs
-€56,712
Depreciation
+€712
Write-downs
+€2,300
Other operating charges
+€48,056
Other operating items
-€1,766
Financial income
-€854
Financial charges
-€10,627
Taxes
-€63,561
Result 2025
€198,360
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.
From operations
-€152,962
Investment
-€113,401
Financing
+€250,918
Cash 2024
€111,346
From operations (derived)
-€152,962
Net result for the year
+€198,360
Depreciation
+€55,555
Stocks and contracts
+€125,252
Receivables within one year
-€296,740
Deferred charges and accrued income
-€4,184
Trade debts
-€330,390
Tax, wage and social debts
+€8,614
Advances received
+€100,518
Other debts
+€559
Accrued charges and deferred income
-€10,505
Investment (derived)
-€113,401
Investment in fixed assets (net)
-€113,401
Financing
+€250,918
Debts after one year
+€164,330
Current portion of long-term debt
+€86,588
Cash 2025
€95,901
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,139,577 | €2,357,650 | +€218,073 | +10.2% |
| Fixed assets | 21/28 | €258,293 | €316,139 | +€57,846 | +22.4% |
| Intangible fixed assets | 21 | €28,449 | €66,555 | +€38,106 | +133.9% |
| Tangible fixed assets | 22/27 | €119,044 | €134,884 | +€15,840 | +13.3% |
| Plant, machinery and equipment | 23 | €41,985 | €28,792 | -€13,192 | -31.4% |
| Furniture and vehicles | 24 | €62,090 | €89,560 | +€27,470 | +44.2% |
| Other tangible fixed assets | 26 | €14,969 | €16,531 | +€1,562 | +10.4% |
| Financial fixed assets | 28 | €110,800 | €114,700 | +€3,900 | +3.5% |
| Current assets | 29/58 | €1,881,285 | €2,041,511 | +€160,227 | +8.5% |
| Stocks and contracts in progress | 3 | €1,436,734 | €1,311,481 | -€125,252 | -8.7% |
| Stocks | 30/36 | €1,436,734 | €1,311,481 | -€125,252 | -8.7% |
| Amounts receivable within one year | 40/41 | €330,613 | €627,353 | +€296,740 | +89.8% |
| Trade receivables | 40 | €303,457 | €600,968 | +€297,511 | +98.0% |
| Other amounts receivable | 41 | €27,156 | €26,385 | -€770 | -2.8% |
| Cash at bank and in hand | 54/58 | €111,346 | €95,901 | -€15,445 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,592 | €6,776 | +€4,184 | +161.4% |
| Total equity and liabilities | 10/49 | €2,139,577 | €2,357,650 | +€218,073 | +10.2% |
| Equity | 10/15 | €1,114 | €199,474 | +€198,360 | +17799.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €9,548 | €99,474 | +€89,926 | +941.8% |
| Distributable reserves | 133 | €9,548 | €99,474 | +€89,926 | +941.8% |
| Profit (loss) carried forward | 14 | -€108,434 | €0 | +€108,434 | |
| Amounts payable | 17/49 | €2,138,463 | €2,158,176 | +€19,713 | +0.9% |
| Amounts payable after more than one year | 17 | €1,422,684 | €1,587,014 | +€164,330 | +11.6% |
| Financial debts | 170/4 | €372,684 | €337,014 | -€35,670 | -9.6% |
| Other amounts payable | 178/9 | €1,050,000 | €1,250,000 | +€200,000 | +19.0% |
| Amounts payable within one year | 42/48 | €692,774 | €558,663 | -€134,111 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €78,498 | €165,086 | +€86,588 | +110.3% |
| Trade debts | 44 | €575,335 | €244,945 | -€330,390 | -57.4% |
| Suppliers | 440/4 | €575,335 | €244,945 | -€330,390 | -57.4% |
| Advances received on contracts in progress | 46 | - | €100,518 | +€100,518 | |
| Taxes, remuneration and social security | 45 | €38,797 | €47,412 | +€8,614 | +22.2% |
| Taxes | 450/3 | €31,132 | €27,741 | -€3,391 | -10.9% |
| Remuneration and social security | 454/9 | €7,665 | €19,671 | +€12,006 | +156.6% |
| Other amounts payable | 47/48 | €143 | €702 | +€559 | +390.0% |
| Accrued charges and deferred income | 492/3 | €23,005 | €12,500 | -€10,505 | -45.7% |
| Non-recurring operating income | 76A | €13,253 | €0 | -€13,253 | -100.0% |
| Remuneration, social security and pensions | 62 | €49,745 | €106,457 | +€56,712 | +114.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,267 | €55,555 | -€712 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,300 | €0 | -€2,300 | -100.0% |
| Other operating charges | 640/8 | €62,251 | €14,195 | -€48,056 | -77.2% |
| Non-recurring operating charges | 66A | €344 | €2,111 | +€1,766 | +512.7% |
| Gross operating margin | 9900 | €140,980 | €530,225 | +€389,244 | +276.1% |
| Operating profit (loss) | 9901 | -€29,927 | €351,908 | +€381,835 | |
| Financial income | 75/76B | €2,865 | €2,012 | -€854 | -29.8% |
| Recurring financial income | 75 | €2,865 | €2,012 | -€854 | -29.8% |
| Financial charges | 65/66B | €80,900 | €91,527 | +€10,627 | +13.1% |
| Recurring financial charges | 65 | €80,900 | €91,527 | +€10,627 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€107,961 | €262,393 | +€370,354 | |
| Income taxes | 67/77 | €473 | €64,034 | +€63,561 | +13446.0% |
| Profit (loss) for the period | 9904 | -€108,434 | €198,360 | +€306,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€108,434 | €198,360 | +€306,794 |
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.