ES CONSULTING: 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 CONSULTING
Largest movements
- Cash +€287,024
up €287,024 (+269%), from €106,885 to €393,909
mainly Current investments (+€207,864) and Net result for the year (+€49,079)
- Current investments -€207,864
down €207,864 (-40.6%), from €511,685 to €303,822
- Tangible fixed assets -€16,418
down €16,418 (-60.1%), from €27,331 to €10,913
- Reserves +€49,079
up €49,079 (+7.3%), from €676,931 to €726,011
of which Distributable reserves: +€49,079
- Gross operating margin +€41,841
up €41,841 (+140%), from €29,823 to €71,665
- Taxes +€14,434
up €14,434 (+306%), from €4,725 to €19,159
- Financial income +€7,658
up €7,658 (+77.5%), from €9,887 to €17,545
- Depreciation -€5,559
down €5,559 (-23.0%), from €24,198 to €18,639
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 | €705,969 | €761,742 | +€55,772 | +7.9% |
| Fixed assets | 21/28 | €27,331 | €10,913 | -€16,418 | -60.1% |
| Tangible fixed assets | 22/27 | €27,331 | €10,913 | -€16,418 | -60.1% |
| Furniture and vehicles | 24 | €27,331 | €10,913 | -€16,418 | -60.1% |
| Current assets | 29/58 | €678,638 | €750,828 | +€72,190 | +10.6% |
| Amounts receivable within one year | 40/41 | €58,543 | €51,484 | -€7,059 | -12.1% |
| Trade receivables | 40 | €46,585 | €45,375 | -€1,210 | -2.6% |
| Other amounts receivable | 41 | €11,958 | €6,109 | -€5,849 | -48.9% |
| Current investments | 50/53 | €511,685 | €303,822 | -€207,864 | -40.6% |
| Cash at bank and in hand | 54/58 | €106,885 | €393,909 | +€287,024 | +269% |
| Deferred charges and accrued income | 490/1 | €1,525 | €1,614 | +€89 | +5.8% |
| Total equity and liabilities | 10/49 | €705,969 | €761,742 | +€55,772 | +7.9% |
| Equity | 10/15 | €683,131 | €732,211 | +€49,079 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €676,931 | €726,011 | +€49,079 | +7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €675,071 | €724,151 | +€49,079 | +7.3% |
| Amounts payable | 17/49 | €22,838 | €29,531 | +€6,693 | +29.3% |
| Amounts payable within one year | 42/48 | €22,838 | €27,191 | +€4,352 | +19.1% |
| Trade debts | 44 | €890 | €817 | -€73 | -8.1% |
| Suppliers | 440/4 | €890 | €817 | -€73 | -8.1% |
| Taxes, remuneration and social security | 45 | €9,192 | €9,541 | +€348 | +3.8% |
| Taxes | 450/3 | €9,192 | €9,541 | +€348 | +3.8% |
| Other amounts payable | 47/48 | €12,756 | €16,833 | +€4,077 | +32.0% |
| Accrued charges and deferred income | 492/3 | - | €2,340 | +€2,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,198 | €18,639 | -€5,559 | -23.0% |
| Other operating charges | 640/8 | €1,249 | €1,492 | +€244 | +19.5% |
| Gross operating margin | 9900 | €29,823 | €71,665 | +€41,841 | +140% |
| Operating profit (loss) | 9901 | €4,377 | €51,533 | +€47,156 | +1,077% |
| Financial income | 75/76B | €9,887 | €17,545 | +€7,658 | +77.5% |
| Recurring financial income | 75 | €9,887 | €17,545 | +€7,658 | +77.5% |
| Financial charges | 65/66B | €1,007 | €840 | -€167 | -16.5% |
| Recurring financial charges | 65 | €1,007 | €840 | -€167 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €13,257 | €68,238 | +€54,981 | +415% |
| Income taxes | 67/77 | €4,725 | €19,159 | +€14,434 | +306% |
| Profit (loss) for the period | 9904 | €8,533 | €49,079 | +€40,547 | +475% |
| Profit (loss) for the period to be appropriated | 9905 | €8,533 | €49,079 | +€40,547 | +475% |
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 16 October 2026 via checked.be.