ES CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Cash +€59,641
up €59,641 (+73.6%), from €81,021 to €140,661
mainly Net result for the year (+€103,745) and Tax, wage and social debts (+€23,979)
- Tangible fixed assets +€45,731
up €45,731 (+920.6%), from €4,967 to €50,699
of which Furniture and vehicles: +€46,151
- Receivables within one year +€23,398
new in 2025: €23,398
of which Trade receivables: +€20,762
- Reserves +€70,000
new in 2025: €70,000
- Profit (loss) carried forward +€33,745
up €33,745 (+57.7%), from €58,498 to €92,242
- Tax, wage and social debts +€23,979
up €23,979 (+98.1%), from €24,451 to €48,430
- Gross operating margin +€79,874
up €79,874 (+108.8%), from €73,439 to €153,314
- Taxes +€24,916
up €24,916 (+168.5%), from €14,788 to €39,704
- Depreciation +€7,392
up €7,392 (+6382.5%), from €116 to €7,507
- Other operating charges +€1,757
new in 2025: €1,757
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 | €85,988 | €214,758 | +€128,770 | +149.8% |
| Fixed assets | 21/28 | €4,967 | €50,699 | +€45,731 | +920.6% |
| Tangible fixed assets | 22/27 | €4,967 | €50,699 | +€45,731 | +920.6% |
| Furniture and vehicles | 24 | €872 | €47,023 | +€46,151 | +5290.5% |
| Leasing and similar rights | 25 | €4,095 | €3,676 | -€420 | -10.2% |
| Current assets | 29/58 | €81,021 | €164,059 | +€83,038 | +102.5% |
| Amounts receivable within one year | 40/41 | - | €23,398 | +€23,398 | |
| Trade receivables | 40 | - | €20,762 | +€20,762 | |
| Other amounts receivable | 41 | - | €2,636 | +€2,636 | |
| Cash at bank and in hand | 54/58 | €81,021 | €140,661 | +€59,641 | +73.6% |
| Total equity and liabilities | 10/49 | €85,988 | €214,758 | +€128,770 | +149.8% |
| Equity | 10/15 | €61,498 | €165,242 | +€103,745 | +168.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €70,000 | +€70,000 | |
| Distributable reserves | 133 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | €58,498 | €92,242 | +€33,745 | +57.7% |
| Amounts payable | 17/49 | €24,490 | €49,516 | +€25,025 | +102.2% |
| Amounts payable within one year | 42/48 | €24,490 | €49,516 | +€25,025 | +102.2% |
| Trade debts | 44 | €39 | €1,085 | +€1,046 | +2671.9% |
| Suppliers | 440/4 | €39 | €1,085 | +€1,046 | +2671.9% |
| Taxes, remuneration and social security | 45 | €24,451 | €48,430 | +€23,979 | +98.1% |
| Taxes | 450/3 | €24,451 | €48,430 | +€23,979 | +98.1% |
| Remuneration, social security and pensions | 62 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €7,507 | +€7,392 | +6382.5% |
| Other operating charges | 640/8 | - | €1,757 | +€1,757 | |
| Non-recurring operating charges | 66A | - | €70 | +€70 | |
| Gross operating margin | 9900 | €73,439 | €153,314 | +€79,874 | +108.8% |
| Operating profit (loss) | 9901 | €73,324 | €143,672 | +€70,349 | +95.9% |
| Financial charges | 65/66B | €38 | €224 | +€186 | +489.1% |
| Recurring financial charges | 65 | €38 | €224 | +€186 | +489.1% |
| Profit (loss) for the period before taxes | 9903 | €73,286 | €143,448 | +€70,163 | +95.7% |
| Income taxes | 67/77 | €14,788 | €39,704 | +€24,916 | +168.5% |
| Profit (loss) for the period | 9904 | €58,498 | €103,745 | +€45,247 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,498 | €103,745 | +€45,247 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.