ES IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€24,012
down €24,012 (-10.0%), from €239,940 to €215,928
- Debts after one year -€149,785
down €149,785 (-50.5%), from €296,711 to €146,926
of which Other amounts payable: -€134,226
- Other debts +€147,317
new in 2023: €147,317
- Profit (loss) carried forward -€22,077
down €22,077 (-23.6%), from -€93,562 to -€115,639
- Gross operating margin +€3,264
up €3,264 (+59.8%), from €5,453 to €8,717
- Financial charges -€1,540
down €1,540 (-22.7%), from €6,791 to €5,251
- Other operating charges +€221
up €221 (+16.9%), from €1,309 to €1,530
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,940 | €216,953 | -€22,987 | -9.6% |
| Fixed assets | 21/28 | €239,940 | €215,928 | -€24,012 | -10.0% |
| Tangible fixed assets | 22/27 | €239,940 | €215,928 | -€24,012 | -10.0% |
| Land and buildings | 22 | €239,940 | €215,928 | -€24,012 | -10.0% |
| Current assets | 29/58 | - | €1,025 | +€1,025 | |
| Cash at bank and in hand | 54/58 | - | €530 | +€530 | |
| Deferred charges and accrued income | 490/1 | - | €495 | +€495 | |
| Total equity and liabilities | 10/49 | €239,940 | €216,953 | -€22,987 | -9.6% |
| Equity | 10/15 | -€73,562 | -€95,639 | -€22,077 | -30.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,562 | -€115,639 | -€22,077 | -23.6% |
| Amounts payable | 17/49 | €313,502 | €312,592 | -€910 | -0.3% |
| Amounts payable after more than one year | 17 | €296,711 | €146,926 | -€149,785 | -50.5% |
| Financial debts | 170/4 | €162,485 | €146,926 | -€15,559 | -9.6% |
| Other amounts payable | 178/9 | €134,226 | - | -€134,226 | |
| Amounts payable within one year | 42/48 | €16,791 | €165,665 | +€148,874 | +886.6% |
| Current portion of amounts payable after more than one year | 42 | €16,750 | €18,348 | +€1,599 | +9.5% |
| Trade debts | 44 | €41 | - | -€41 | |
| Suppliers | 440/4 | €41 | - | -€41 | |
| Other amounts payable | 47/48 | - | €147,317 | +€147,317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,012 | €24,012 | = | 0.0% |
| Other operating charges | 640/8 | €1,309 | €1,530 | +€221 | +16.9% |
| Gross operating margin | 9900 | €5,453 | €8,717 | +€3,264 | +59.8% |
| Operating profit (loss) | 9901 | -€19,868 | -€16,826 | +€3,043 | +15.3% |
| Financial charges | 65/66B | €6,791 | €5,251 | -€1,540 | -22.7% |
| Recurring financial charges | 65 | €6,791 | €5,251 | -€1,540 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,659 | -€22,077 | +€4,582 | +17.2% |
| Profit (loss) for the period | 9904 | -€26,659 | -€22,077 | +€4,582 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,659 | -€22,077 | +€4,582 | +17.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.