ES-LAS: 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-LAS
Largest movements
- Cash +€7,663
up €7,663 (+228.3%), from €3,356 to €11,019
mainly Net result for the year (+€9,187) and Debts after one year (+€6,946)
- Receivables within one year +€6,127
up €6,127 (+11.0%), from €55,734 to €61,861
of which Trade receivables: +€5,813
- Tangible fixed assets -€1,033
down €1,033 (-13.1%), from €7,897 to €6,864
of which Furniture and vehicles: -€1,656
- Receivables after one year +€1,000
new in 2025: €1,000
- Reserves +€46,359
up €46,359 (+2492.4%), from €1,860 to €48,219
of which Distributable reserves: +€46,359
- Profit (loss) carried forward -€37,173
no longer reported in 2025 (was €37,173)
- Debts after one year +€6,946
new in 2025: €6,946
- Tax, wage and social debts -€2,011
down €2,011 (-14.1%), from €14,306 to €12,295
of which Remuneration and social security: -€4,500
- Gross operating margin +€37,212
up €37,212 (+637.3%), from €5,839 to €43,051
- Write-downs +€7,289
new in 2025: €7,289
- Taxes +€4,269
up €4,269 (+83.2%), from €5,129 to €9,398
- Depreciation +€3,888
new in 2025: €3,888
- Other operating charges +€2,080
up €2,080 (+1191.5%), from €175 to €2,255
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 | €69,706 | €83,153 | +€13,447 | +19.3% |
| Fixed assets | 21/28 | €10,032 | €8,999 | -€1,033 | -10.3% |
| Tangible fixed assets | 22/27 | €7,897 | €6,864 | -€1,033 | -13.1% |
| Plant, machinery and equipment | 23 | €3,386 | €4,009 | +€623 | +18.4% |
| Furniture and vehicles | 24 | €4,511 | €2,854 | -€1,656 | -36.7% |
| Financial fixed assets | 28 | €2,135 | €2,135 | = | 0.0% |
| Current assets | 29/58 | €59,674 | €74,155 | +€14,480 | +24.3% |
| Amounts receivable after more than one year | 29 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 291 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €55,734 | €61,861 | +€6,127 | +11.0% |
| Trade receivables | 40 | €50,240 | €56,053 | +€5,813 | +11.6% |
| Other amounts receivable | 41 | €5,494 | €5,809 | +€314 | +5.7% |
| Cash at bank and in hand | 54/58 | €3,356 | €11,019 | +€7,663 | +228.3% |
| Deferred charges and accrued income | 490/1 | €584 | €274 | -€310 | -53.1% |
| Total equity and liabilities | 10/49 | €69,706 | €83,153 | +€13,447 | +19.3% |
| Equity | 10/15 | €49,633 | €58,819 | +€9,187 | +18.5% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €48,219 | +€46,359 | +2492.4% |
| 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 | - | €46,359 | +€46,359 | |
| Profit (loss) carried forward | 14 | €37,173 | - | -€37,173 | |
| Amounts payable | 17/49 | €20,073 | €24,334 | +€4,260 | +21.2% |
| Amounts payable after more than one year | 17 | - | €6,946 | +€6,946 | |
| Other amounts payable | 178/9 | - | €6,946 | +€6,946 | |
| Amounts payable within one year | 42/48 | €20,073 | €17,387 | -€2,686 | -13.4% |
| Trade debts | 44 | €5,767 | €5,093 | -€675 | -11.7% |
| Suppliers | 440/4 | €5,767 | €5,093 | -€675 | -11.7% |
| Taxes, remuneration and social security | 45 | €14,306 | €12,295 | -€2,011 | -14.1% |
| Taxes | 450/3 | €9,806 | €12,295 | +€2,489 | +25.4% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,888 | +€3,888 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,289 | +€7,289 | |
| Other operating charges | 640/8 | €175 | €2,255 | +€2,080 | +1191.5% |
| Non-recurring operating charges | 66A | - | €10,876 | +€10,876 | |
| Gross operating margin | 9900 | €5,839 | €43,051 | +€37,212 | +637.3% |
| Operating profit (loss) | 9901 | €5,665 | €18,744 | +€13,079 | +230.9% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €103 | €228 | +€126 | +122.2% |
| Recurring financial charges | 65 | €103 | €228 | +€126 | +122.2% |
| Profit (loss) for the period before taxes | 9903 | €5,562 | €18,584 | +€13,022 | +234.1% |
| Income taxes | 67/77 | €5,129 | €9,398 | +€4,269 | +83.2% |
| Profit (loss) for the period | 9904 | €433 | €9,187 | +€8,754 | +2022.2% |
| Profit (loss) for the period to be appropriated | 9905 | €433 | €9,187 | +€8,754 | +2022.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.