ES-ES TRANS: 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-ES TRANS
Largest movements
- Tangible fixed assets -€8,074
down €8,074 (-44.1%), from €18,297 to €10,223
of which Furniture and vehicles: -€7,800
- Receivables within one year -€7,263
down €7,263 (-13.4%), from €54,373 to €47,111
of which Trade receivables: -€5,370
- Profit (loss) carried forward -€7,260
down €7,260, from €5,615 to -€1,644
- Debts after one year -€6,680
down €6,680 (-79.7%), from €8,378 to €1,698
- Tax, wage and social debts -€2,769
down €2,769 (-18.6%), from €14,887 to €12,118
- Trade debts +€1,365
up €1,365 (+94.1%), from €1,451 to €2,816
- Gross operating margin -€27,381
down €27,381 (-88.1%), from €31,069 to €3,688
- Taxes -€7,839
down €7,839, from €7,837 to -€1
- Financial charges +€874
up €874 (+42.7%), from €2,047 to €2,922
- Financial income +€534
up €534 (+51.7%), from €1,033 to €1,568
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,233 | €58,669 | -€15,564 | -21.0% |
| Fixed assets | 21/28 | €18,432 | €10,358 | -€8,074 | -43.8% |
| Tangible fixed assets | 22/27 | €18,297 | €10,223 | -€8,074 | -44.1% |
| Plant, machinery and equipment | 23 | €924 | €650 | -€274 | -29.7% |
| Furniture and vehicles | 24 | €17,374 | €9,574 | -€7,800 | -44.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €55,801 | €48,311 | -€7,490 | -13.4% |
| Amounts receivable within one year | 40/41 | €54,373 | €47,111 | -€7,263 | -13.4% |
| Trade receivables | 40 | €24,496 | €19,126 | -€5,370 | -21.9% |
| Other amounts receivable | 41 | €29,878 | €27,985 | -€1,893 | -6.3% |
| Deferred charges and accrued income | 490/1 | €1,428 | €1,200 | -€228 | -15.9% |
| Total equity and liabilities | 10/49 | €74,233 | €58,669 | -€15,564 | -21.0% |
| Equity | 10/15 | €33,115 | €25,856 | -€7,260 | -21.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,615 | -€1,644 | -€7,260 | |
| Amounts payable | 17/49 | €41,118 | €32,813 | -€8,305 | -20.2% |
| Amounts payable after more than one year | 17 | €8,378 | €1,698 | -€6,680 | -79.7% |
| Financial debts | 170/4 | €8,378 | €1,698 | -€6,680 | -79.7% |
| Amounts payable within one year | 42/48 | €32,740 | €31,115 | -€1,625 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €6,502 | €6,680 | +€178 | +2.7% |
| Financial debts | 43 | €9,900 | €9,501 | -€399 | -4.0% |
| Credit institutions | 430/8 | €9,900 | €9,501 | -€399 | -4.0% |
| Trade debts | 44 | €1,451 | €2,816 | +€1,365 | +94.1% |
| Suppliers | 440/4 | €1,451 | €2,816 | +€1,365 | +94.1% |
| Taxes, remuneration and social security | 45 | €14,887 | €12,118 | -€2,769 | -18.6% |
| Taxes | 450/3 | €14,887 | €12,118 | -€2,769 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,074 | €8,074 | = | 0.0% |
| Other operating charges | 640/8 | €1,552 | €1,521 | -€32 | -2.0% |
| Gross operating margin | 9900 | €31,069 | €3,688 | -€27,381 | -88.1% |
| Operating profit (loss) | 9901 | €21,443 | -€5,907 | -€27,350 | |
| Financial income | 75/76B | €1,033 | €1,568 | +€534 | +51.7% |
| Recurring financial income | 75 | €1,033 | €1,568 | +€534 | +51.7% |
| Financial charges | 65/66B | €2,047 | €2,922 | +€874 | +42.7% |
| Recurring financial charges | 65 | €2,047 | €2,922 | +€874 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €20,429 | -€7,261 | -€27,690 | |
| Income taxes | 67/77 | €7,837 | -€1 | -€7,839 | |
| Profit (loss) for the period | 9904 | €12,591 | -€7,260 | -€19,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,591 | -€7,260 | -€19,851 |
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 23 October 2026 via checked.be.