ES PRO: 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 PRO
Largest movements
- Tangible fixed assets -€15,329
down €15,329 (-8.0%), from €191,172 to €175,843
of which Furniture and vehicles: -€15,486
- Receivables within one year +€11,793
up €11,793 (+8.4%), from €139,798 to €151,591
of which Other amounts receivable: +€22,391
- Cash -€8,750
down €8,750 (-39.2%), from €22,322 to €13,572
mainly Investment in fixed assets (net) (-€14,777) and Receivables within one year (-€11,793)
- Short-term financial debts -€10,000
no longer reported in 2024 (was €10,000)
- Debts after one year -€9,583
down €9,583 (-9.3%), from €103,594 to €94,011
- Reserves +€7,331
up €7,331 (+43.9%), from €16,681 to €24,012
of which Distributable reserves: +€7,331
- Depreciation +€13,941
up €13,941 (+83.8%), from €16,634 to €30,575
- Gross operating margin +€9,829
up €9,829 (+15.1%), from €65,098 to €74,927
- Staff costs -€2,747
down €2,747 (-8.9%), from €31,001 to €28,254
- Other operating charges -€2,598
down €2,598 (-70.5%), from €3,683 to €1,085
- Financial income +€1,732
up €1,732 (+46.1%), from €3,760 to €5,492
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,783 | €370,957 | -€11,826 | -3.1% |
| Fixed assets | 21/28 | €196,991 | €181,193 | -€15,798 | -8.0% |
| Tangible fixed assets | 22/27 | €191,172 | €175,843 | -€15,329 | -8.0% |
| Land and buildings | 22 | €155,651 | €157,245 | +€1,594 | +1.0% |
| Plant, machinery and equipment | 23 | €2,674 | €1,237 | -€1,437 | -53.7% |
| Furniture and vehicles | 24 | €32,847 | €17,361 | -€15,486 | -47.1% |
| Financial fixed assets | 28 | €5,819 | €5,350 | -€469 | -8.1% |
| Current assets | 29/58 | €185,792 | €189,764 | +€3,972 | +2.1% |
| Amounts receivable within one year | 40/41 | €139,798 | €151,591 | +€11,793 | +8.4% |
| Trade receivables | 40 | €33,082 | €22,484 | -€10,598 | -32.0% |
| Other amounts receivable | 41 | €106,716 | €129,107 | +€22,391 | +21.0% |
| Cash at bank and in hand | 54/58 | €22,322 | €13,572 | -€8,750 | -39.2% |
| Deferred charges and accrued income | 490/1 | €23,672 | €24,601 | +€929 | +3.9% |
| Total equity and liabilities | 10/49 | €382,783 | €370,957 | -€11,826 | -3.1% |
| Equity | 10/15 | €259,807 | €267,138 | +€7,331 | +2.8% |
| Contributions | 10/11 | €6,001 | €6,001 | = | 0.0% |
| Reserves | 13 | €16,681 | €24,012 | +€7,331 | +43.9% |
| 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 | €14,821 | €22,152 | +€7,331 | +49.5% |
| Profit (loss) carried forward | 14 | €237,125 | €237,125 | = | 0.0% |
| Amounts payable | 17/49 | €122,976 | €103,819 | -€19,157 | -15.6% |
| Amounts payable after more than one year | 17 | €103,594 | €94,011 | -€9,583 | -9.3% |
| Financial debts | 170/4 | €103,594 | €94,011 | -€9,583 | -9.3% |
| Amounts payable within one year | 42/48 | €19,382 | €9,808 | -€9,574 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €9,382 | €9,583 | +€201 | +2.1% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Other loans | 439 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | - | €225 | +€225 | |
| Taxes | 450/3 | - | €225 | +€225 | |
| Remuneration, social security and pensions | 62 | €31,001 | €28,254 | -€2,747 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,634 | €30,575 | +€13,941 | +83.8% |
| Other operating charges | 640/8 | €3,683 | €1,085 | -€2,598 | -70.5% |
| Gross operating margin | 9900 | €65,098 | €74,927 | +€9,829 | +15.1% |
| Operating profit (loss) | 9901 | €13,780 | €15,013 | +€1,233 | +8.9% |
| Financial income | 75/76B | €3,760 | €5,492 | +€1,732 | +46.1% |
| Recurring financial income | 75 | €3,760 | €5,492 | +€1,732 | +46.1% |
| Financial charges | 65/66B | €9,594 | €8,999 | -€595 | -6.2% |
| Recurring financial charges | 65 | €3,364 | €4,329 | +€965 | +28.7% |
| Non-recurring financial charges | 66B | €6,230 | €4,670 | -€1,560 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €7,946 | €11,506 | +€3,560 | +44.8% |
| Income taxes | 67/77 | €4,610 | €4,175 | -€435 | -9.4% |
| Profit (loss) for the period | 9904 | €3,336 | €7,331 | +€3,995 | +119.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,336 | €7,331 | +€3,995 | +119.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.