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
- Receivables within one year +€88,126
up €88,126 (+3,767%), from €2,340 to €90,466
of which Trade receivables: +€90,466
- Cash -€11,764
no longer reported in 2025 (was €11,764)
mainly Receivables within one year (-€88,126) and Tax, wage and social debts (-€13,518)
- Trade debts +€39,406
up €39,406 (+354%), from €11,120 to €50,526
- Other debts +€21,605
up €21,605 (+1,961%), from €1,102 to €22,707
- Profit (loss) carried forward +€20,999
up €20,999 (+25.4%), from €82,619 to €103,618
- Tax, wage and social debts -€13,518
down €13,518 (-11.5%), from €117,115 to €103,598
- Short-term financial debts +€8,150
new in 2025: €8,150
- Gross operating margin +€6,249
up €6,249 (+22.9%), from €27,313 to €33,562
- Financial charges -€4,222
down €4,222 (-48.4%), from €8,718 to €4,496
- Taxes +€1,864
up €1,864 (+36.8%), from €5,072 to €6,937
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 | €220,297 | €296,659 | +€76,362 | +34.7% |
| Fixed assets | 21/28 | €193 | €193 | = | 0.0% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €220,103 | €296,466 | +€76,362 | +34.7% |
| Amounts receivable after more than one year | 29 | €206,000 | €206,000 | = | 0.0% |
| Other amounts receivable | 291 | €206,000 | €206,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,340 | €90,466 | +€88,126 | +3,767% |
| Trade receivables | 40 | - | €90,466 | +€90,466 | |
| Other amounts receivable | 41 | €2,340 | - | -€2,340 | |
| Cash at bank and in hand | 54/58 | €11,764 | - | -€11,764 | |
| Total equity and liabilities | 10/49 | €220,297 | €296,659 | +€76,362 | +34.7% |
| Equity | 10/15 | €90,679 | €111,678 | +€20,999 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,619 | €103,618 | +€20,999 | +25.4% |
| Amounts payable | 17/49 | €129,618 | €184,981 | +€55,363 | +42.7% |
| Amounts payable within one year | 42/48 | €129,337 | €184,981 | +€55,644 | +43.0% |
| Financial debts | 43 | - | €8,150 | +€8,150 | |
| Credit institutions | 430/8 | - | €8,150 | +€8,150 | |
| Trade debts | 44 | €11,120 | €50,526 | +€39,406 | +354% |
| Suppliers | 440/4 | €11,120 | €50,526 | +€39,406 | +354% |
| Taxes, remuneration and social security | 45 | €117,115 | €103,598 | -€13,518 | -11.5% |
| Taxes | 450/3 | €117,115 | €103,598 | -€13,518 | -11.5% |
| Other amounts payable | 47/48 | €1,102 | €22,707 | +€21,605 | +1,961% |
| Accrued charges and deferred income | 492/3 | €281 | - | -€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €14,600 | €730 | -€13,870 | -95.0% |
| Gross operating margin | 9900 | €27,313 | €33,562 | +€6,249 | +22.9% |
| Operating profit (loss) | 9901 | €12,261 | €32,432 | +€20,171 | +165% |
| Financial charges | 65/66B | €8,718 | €4,496 | -€4,222 | -48.4% |
| Recurring financial charges | 65 | €8,718 | €4,496 | -€4,222 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €3,543 | €27,936 | +€24,392 | +688% |
| Income taxes | 67/77 | €5,072 | €6,937 | +€1,864 | +36.8% |
| Profit (loss) for the period | 9904 | -€1,529 | €20,999 | +€22,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,529 | €20,999 | +€22,528 |
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 17 October 2026 via checked.be.