ES AUTO: 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 AUTO
Largest movements
- Cash +€4,204
up €4,204 (+109%), from €3,869 to €8,073
mainly Receivables within one year (+€3,666) and Other debts (+€2,872)
- Receivables within one year -€3,666
down €3,666 (-51.4%), from €7,135 to €3,469
of which Trade receivables: -€3,661
- Deferred charges and accrued income +€865
up €865 (+244%), from €355 to €1,220
- Tax, wage and social debts -€3,492
down €3,492 (-34.5%), from €10,121 to €6,629
of which Taxes: -€3,492
- Other debts +€2,872
up €2,872 (+8.4%), from €34,262 to €37,134
- Trade debts +€1,648
up €1,648 (+47.0%), from €3,503 to €5,151
- Profit (loss) carried forward +€762
up €762 (+1.6%), from -€48,424 to -€47,662
- Accrued charges and deferred income -€403
no longer reported in 2025 (was €403)
- Depreciation -€3,160
down €3,160 (-95.7%), from €3,301 to €141
- Other operating charges +€1,720
up €1,720 (+173%), from €995 to €2,715
- Gross operating margin +€494
up €494 (+11.8%), from €4,203 to €4,697
- Financial charges +€298
up €298 (+48.5%), from €615 to €913
- Staff costs -€257
down €257 (-60.8%), from €423 to €166
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 | €18,465 | €19,852 | +€1,387 | +7.5% |
| Fixed assets | 21/28 | €5,831 | €5,690 | -€141 | -2.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €141 | €0 | -€141 | -100% |
| Plant, machinery and equipment | 23 | €141 | €0 | -€141 | -100% |
| Financial fixed assets | 28 | €5,690 | €5,690 | = | 0.0% |
| Current assets | 29/58 | €12,634 | €14,162 | +€1,528 | +12.1% |
| Stocks and contracts in progress | 3 | €1,275 | €1,400 | +€125 | +9.8% |
| Stocks | 30/36 | €1,275 | €1,400 | +€125 | +9.8% |
| Amounts receivable within one year | 40/41 | €7,135 | €3,469 | -€3,666 | -51.4% |
| Trade receivables | 40 | €7,125 | €3,464 | -€3,661 | -51.4% |
| Other amounts receivable | 41 | €10 | €5 | -€5 | -50.0% |
| Cash at bank and in hand | 54/58 | €3,869 | €8,073 | +€4,204 | +109% |
| Deferred charges and accrued income | 490/1 | €355 | €1,220 | +€865 | +244% |
| Total equity and liabilities | 10/49 | €18,465 | €19,852 | +€1,387 | +7.5% |
| Equity | 10/15 | -€29,824 | -€29,062 | +€762 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,424 | -€47,662 | +€762 | +1.6% |
| Amounts payable | 17/49 | €48,289 | €48,914 | +€625 | +1.3% |
| Amounts payable within one year | 42/48 | €47,886 | €48,914 | +€1,028 | +2.1% |
| Trade debts | 44 | €3,503 | €5,151 | +€1,648 | +47.0% |
| Suppliers | 440/4 | €3,503 | €5,151 | +€1,648 | +47.0% |
| Taxes, remuneration and social security | 45 | €10,121 | €6,629 | -€3,492 | -34.5% |
| Taxes | 450/3 | €6,367 | €2,875 | -€3,492 | -54.8% |
| Remuneration and social security | 454/9 | €3,754 | €3,754 | = | 0.0% |
| Other amounts payable | 47/48 | €34,262 | €37,134 | +€2,872 | +8.4% |
| Accrued charges and deferred income | 492/3 | €403 | - | -€403 | |
| Remuneration, social security and pensions | 62 | €423 | €166 | -€257 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,301 | €141 | -€3,160 | -95.7% |
| Other operating charges | 640/8 | €995 | €2,715 | +€1,720 | +173% |
| Gross operating margin | 9900 | €4,203 | €4,697 | +€494 | +11.8% |
| Operating profit (loss) | 9901 | -€516 | €1,675 | +€2,191 | |
| Financial income | 75/76B | €101 | - | -€101 | |
| Recurring financial income | 75 | €101 | - | -€101 | |
| Financial charges | 65/66B | €615 | €913 | +€298 | +48.5% |
| Recurring financial charges | 65 | €615 | €913 | +€298 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,030 | €762 | +€1,792 | |
| Profit (loss) for the period | 9904 | -€1,030 | €762 | +€1,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,030 | €762 | +€1,792 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.