Es ARCHITECTURE: 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.
Es ARCHITECTURE
Largest movements
- Receivables within one year -€8,344
down €8,344 (-60.2%), from €13,855 to €5,511
of which Trade receivables: -€8,344
- Cash -€2,176
down €2,176 (-24.6%), from €8,847 to €6,671
mainly Trade debts (-€10,831) and Other debts (-€6,492)
- Tangible fixed assets -€748
down €748 (-30.6%), from €2,444 to €1,696
- Deferred charges and accrued income +€637
new in 2025: €637
- Trade debts -€10,831
down €10,831 (-75.1%), from €14,426 to €3,595
- Tax, wage and social debts +€8,746
up €8,746 (+305%), from €2,863 to €11,609
of which Remuneration and social security: +€8,694
- Other debts -€6,492
down €6,492 (-52.5%), from €12,370 to €5,878
- Accrued charges and deferred income -€2,711
down €2,711 (-96.9%), from €2,797 to €87
- Profit (loss) carried forward +€1,985
up €1,985 (+17.1%), from -€11,638 to -€9,653
- Gross operating margin +€9,306
up €9,306, from -€3,646 to €5,660
- Depreciation -€2,645
down €2,645 (-57.3%), from €4,615 to €1,970
- Financial charges +€306
up €306 (+235%), from €130 to €437
- Other operating charges +€186
up €186 (+17.2%), from €1,084 to €1,270
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 | €25,147 | €14,516 | -€10,631 | -42.3% |
| Fixed assets | 21/28 | €2,444 | €1,696 | -€748 | -30.6% |
| Tangible fixed assets | 22/27 | €2,444 | €1,696 | -€748 | -30.6% |
| Furniture and vehicles | 24 | €2,444 | €1,696 | -€748 | -30.6% |
| Current assets | 29/58 | €22,703 | €12,819 | -€9,883 | -43.5% |
| Amounts receivable within one year | 40/41 | €13,855 | €5,511 | -€8,344 | -60.2% |
| Trade receivables | 40 | €13,841 | €5,497 | -€8,344 | -60.3% |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,847 | €6,671 | -€2,176 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €637 | +€637 | |
| Total equity and liabilities | 10/49 | €25,147 | €14,516 | -€10,631 | -42.3% |
| Equity | 10/15 | -€8,638 | -€6,653 | +€1,985 | +23.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,638 | -€9,653 | +€1,985 | +17.1% |
| Amounts payable | 17/49 | €33,785 | €21,169 | -€12,616 | -37.3% |
| Amounts payable within one year | 42/48 | €30,988 | €21,082 | -€9,906 | -32.0% |
| Financial debts | 43 | €1,328 | - | -€1,328 | |
| Credit institutions | 430/8 | €1,328 | - | -€1,328 | |
| Trade debts | 44 | €14,426 | €3,595 | -€10,831 | -75.1% |
| Suppliers | 440/4 | €14,426 | €3,595 | -€10,831 | -75.1% |
| Taxes, remuneration and social security | 45 | €2,863 | €11,609 | +€8,746 | +305% |
| Taxes | 450/3 | €863 | €915 | +€52 | +6.0% |
| Remuneration and social security | 454/9 | €2,000 | €10,694 | +€8,694 | +435% |
| Other amounts payable | 47/48 | €12,370 | €5,878 | -€6,492 | -52.5% |
| Accrued charges and deferred income | 492/3 | €2,797 | €87 | -€2,711 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €1,970 | -€2,645 | -57.3% |
| Other operating charges | 640/8 | €1,084 | €1,270 | +€186 | +17.2% |
| Gross operating margin | 9900 | -€3,646 | €5,660 | +€9,306 | |
| Operating profit (loss) | 9901 | -€9,344 | €2,420 | +€11,764 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,700% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,700% |
| Financial charges | 65/66B | €130 | €437 | +€306 | +235% |
| Recurring financial charges | 65 | €130 | €437 | +€306 | +235% |
| Profit (loss) for the period before taxes | 9903 | -€9,475 | €1,985 | +€11,460 | |
| Profit (loss) for the period | 9904 | -€9,475 | €1,985 | +€11,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,475 | €1,985 | +€11,460 |
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 15 October 2026 via checked.be.