ES Solution: 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 Solution
Largest movements
- Tangible fixed assets +€56,932
up €56,932 (+337.4%), from €16,874 to €73,806
of which Furniture and vehicles: +€61,861
- Intangible fixed assets +€4,273
new in 2024: €4,273
- Cash -€3,184
down €3,184 (-88.5%), from €3,596 to €412
mainly Investment in fixed assets (net) (-€78,220) and Net result for the year (-€17,564)
- Receivables within one year -€1,270
down €1,270 (-83.5%), from €1,522 to €251
of which Trade receivables: -€1,522
- Other debts +€75,774
up €75,774 (+93.7%), from €80,867 to €156,640
- Profit (loss) carried forward -€17,564
down €17,564 (-73.7%), from -€23,828 to -€41,391
- Trade debts -€1,238
down €1,238 (-81.4%), from €1,522 to €284
- Gross operating margin +€21,941
up €21,941, from -€15,916 to €6,026
- Depreciation +€9,245
up €9,245 (+119.0%), from €7,770 to €17,015
- Other operating charges +€6,468
new in 2024: €6,468
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 | €59,782 | €116,533 | +€56,751 | +94.9% |
| Fixed assets | 21/28 | €16,874 | €78,079 | +€61,205 | +362.7% |
| Intangible fixed assets | 21 | - | €4,273 | +€4,273 | |
| Tangible fixed assets | 22/27 | €16,874 | €73,806 | +€56,932 | +337.4% |
| Furniture and vehicles | 24 | - | €61,861 | +€61,861 | |
| Other tangible fixed assets | 26 | €16,874 | €11,945 | -€4,929 | -29.2% |
| Current assets | 29/58 | €42,908 | €38,454 | -€4,454 | -10.4% |
| Stocks and contracts in progress | 3 | €37,790 | €37,790 | = | 0.0% |
| Stocks | 30/36 | €37,790 | €37,790 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,522 | €251 | -€1,270 | -83.5% |
| Trade receivables | 40 | €1,522 | - | -€1,522 | |
| Other amounts receivable | 41 | - | €251 | +€251 | |
| Cash at bank and in hand | 54/58 | €3,596 | €412 | -€3,184 | -88.5% |
| Total equity and liabilities | 10/49 | €59,782 | €116,533 | +€56,751 | +94.9% |
| Equity | 10/15 | -€22,828 | -€40,391 | -€17,564 | -76.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,828 | -€41,391 | -€17,564 | -73.7% |
| Amounts payable | 17/49 | €82,609 | €156,924 | +€74,315 | +90.0% |
| Amounts payable within one year | 42/48 | €82,609 | €156,924 | +€74,315 | +90.0% |
| Trade debts | 44 | €1,522 | €284 | -€1,238 | -81.4% |
| Suppliers | 440/4 | €1,522 | €284 | -€1,238 | -81.4% |
| Taxes, remuneration and social security | 45 | €221 | - | -€221 | |
| Taxes | 450/3 | €221 | - | -€221 | |
| Other amounts payable | 47/48 | €80,867 | €156,640 | +€75,774 | +93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,770 | €17,015 | +€9,245 | +119.0% |
| Other operating charges | 640/8 | - | €6,468 | +€6,468 | |
| Gross operating margin | 9900 | -€15,916 | €6,026 | +€21,941 | |
| Operating profit (loss) | 9901 | -€23,685 | -€17,457 | +€6,228 | +26.3% |
| Financial charges | 65/66B | €142 | €106 | -€36 | -25.3% |
| Recurring financial charges | 65 | €142 | €106 | -€36 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,828 | -€17,564 | +€6,264 | +26.3% |
| Profit (loss) for the period | 9904 | -€23,828 | -€17,564 | +€6,264 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,828 | -€17,564 | +€6,264 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.