ESA TECH: 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.
ESA TECH
Largest movements
- Receivables within one year +€42,054
up €42,054 (+129.0%), from €32,597 to €74,650
of which Trade receivables: +€33,118
- Tangible fixed assets -€35,846
down €35,846 (-73.5%), from €48,749 to €12,902
of which Furniture and vehicles: -€30,101
- Cash +€3,779
up €3,779 (+133.4%), from €2,833 to €6,612
mainly Depreciation (+€35,846) and Net result for the year (+€26,616)
- Profit (loss) carried forward +€26,616
up €26,616 (+79.0%), from -€33,702 to -€7,086
- Trade debts -€16,630
down €16,630 (-26.8%), from €62,088 to €45,458
- Gross operating margin +€226,955
up €226,955 (+659.3%), from €34,424 to €261,379
- Staff costs +€140,655
up €140,655 (+462.4%), from €30,421 to €171,076
- Taxes +€25,766
new in 2025: €25,766
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 | €84,203 | €94,189 | +€9,986 | +11.9% |
| Fixed assets | 21/28 | €48,774 | €12,927 | -€35,846 | -73.5% |
| Tangible fixed assets | 22/27 | €48,749 | €12,902 | -€35,846 | -73.5% |
| Plant, machinery and equipment | 23 | €7,527 | €1,781 | -€5,746 | -76.3% |
| Furniture and vehicles | 24 | €41,222 | €11,121 | -€30,101 | -73.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €35,429 | €81,262 | +€45,833 | +129.4% |
| Amounts receivable within one year | 40/41 | €32,597 | €74,650 | +€42,054 | +129.0% |
| Trade receivables | 40 | €10,743 | €43,861 | +€33,118 | +308.3% |
| Other amounts receivable | 41 | €21,854 | €30,789 | +€8,936 | +40.9% |
| Cash at bank and in hand | 54/58 | €2,833 | €6,612 | +€3,779 | +133.4% |
| Total equity and liabilities | 10/49 | €84,203 | €94,189 | +€9,986 | +11.9% |
| Equity | 10/15 | €7,475 | €34,091 | +€26,616 | +356.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,177 | €38,177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €37,877 | €37,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,702 | -€7,086 | +€26,616 | +79.0% |
| Amounts payable | 17/49 | €76,727 | €60,098 | -€16,630 | -21.7% |
| Amounts payable within one year | 42/48 | €76,727 | €60,098 | -€16,630 | -21.7% |
| Trade debts | 44 | €62,088 | €45,458 | -€16,630 | -26.8% |
| Suppliers | 440/4 | €62,088 | €45,458 | -€16,630 | -26.8% |
| Taxes, remuneration and social security | 45 | €14,639 | €14,639 | = | 0.0% |
| Taxes | 450/3 | €14,639 | €14,639 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €30,421 | €171,076 | +€140,655 | +462.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,068 | €35,846 | -€221 | -0.6% |
| Other operating charges | 640/8 | €1,428 | €1,844 | +€415 | +29.1% |
| Gross operating margin | 9900 | €34,424 | €261,379 | +€226,955 | +659.3% |
| Operating profit (loss) | 9901 | -€33,493 | €52,613 | +€86,106 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €209 | €231 | +€22 | +10.4% |
| Recurring financial charges | 65 | €209 | €231 | +€22 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,702 | €52,382 | +€86,084 | |
| Income taxes | 67/77 | - | €25,766 | +€25,766 | |
| Profit (loss) for the period | 9904 | -€33,702 | €26,616 | +€60,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,702 | €26,616 | +€60,318 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.