ESA-TECHNICS: 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.
ESA-TECHNICS
Largest movements
- Receivables within one year +€608,113
up €608,113 (+223.9%), from €271,584 to €879,697
of which Trade receivables: +€513,406
- Cash +€126,659
up €126,659 (+87.4%), from €144,900 to €271,558
mainly Trade debts (+€665,300) and Net result for the year (+€92,973)
- Stocks and contracts -€91,290
down €91,290 (-29.0%), from €315,316 to €224,026
- Trade debts +€665,300
up €665,300 (+621.2%), from €107,097 to €772,397
- Tax, wage and social debts -€114,867
down €114,867 (-75.6%), from €151,979 to €37,111
- Reserves +€92,973
up €92,973 (+19.6%), from €474,746 to €567,719
- Gross operating margin -€497,012
down €497,012 (-78.7%), from €631,129 to €134,118
- Taxes -€114,867
down €114,867 (-75.6%), from €151,979 to €37,111
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 | €743,822 | €1,387,227 | +€643,405 | +86.5% |
| Fixed assets | 21/28 | €10,811 | €10,540 | -€271 | -2.5% |
| Intangible fixed assets | 21 | €759 | €559 | -€200 | -26.4% |
| Tangible fixed assets | 22/27 | €10,053 | €9,982 | -€71 | -0.7% |
| Plant, machinery and equipment | 23 | €1,517 | €3,697 | +€2,179 | +143.6% |
| Furniture and vehicles | 24 | €8,535 | €6,285 | -€2,250 | -26.4% |
| Current assets | 29/58 | €733,011 | €1,376,686 | +€643,676 | +87.8% |
| Stocks and contracts in progress | 3 | €315,316 | €224,026 | -€91,290 | -29.0% |
| Stocks | 30/36 | €315,316 | €224,026 | -€91,290 | -29.0% |
| Amounts receivable within one year | 40/41 | €271,584 | €879,697 | +€608,113 | +223.9% |
| Trade receivables | 40 | €222,399 | €735,805 | +€513,406 | +230.8% |
| Other amounts receivable | 41 | €49,185 | €143,892 | +€94,707 | +192.6% |
| Cash at bank and in hand | 54/58 | €144,900 | €271,558 | +€126,659 | +87.4% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,405 | +€194 | +16.0% |
| Total equity and liabilities | 10/49 | €743,822 | €1,387,227 | +€643,405 | +86.5% |
| Equity | 10/15 | €484,746 | €577,719 | +€92,973 | +19.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €474,746 | €567,719 | +€92,973 | +19.6% |
| Distributable reserves | 133 | €474,746 | €567,719 | +€92,973 | +19.6% |
| Amounts payable | 17/49 | €259,076 | €809,508 | +€550,432 | +212.5% |
| Amounts payable within one year | 42/48 | €259,076 | €809,508 | +€550,432 | +212.5% |
| Trade debts | 44 | €107,097 | €772,397 | +€665,300 | +621.2% |
| Suppliers | 440/4 | €107,097 | €772,397 | +€665,300 | +621.2% |
| Taxes, remuneration and social security | 45 | €151,979 | €37,111 | -€114,867 | -75.6% |
| Taxes | 450/3 | €151,979 | €37,111 | -€114,867 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €3,271 | -€168 | -4.9% |
| Other operating charges | 640/8 | €621 | €611 | -€10 | -1.6% |
| Gross operating margin | 9900 | €631,129 | €134,118 | -€497,012 | -78.7% |
| Operating profit (loss) | 9901 | €627,069 | €130,235 | -€496,834 | -79.2% |
| Financial income | 75/76B | €72 | €39 | -€33 | -45.4% |
| Recurring financial income | 75 | €72 | €39 | -€33 | -45.4% |
| Financial charges | 65/66B | €416 | €191 | -€225 | -54.2% |
| Recurring financial charges | 65 | €416 | €191 | -€225 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €626,725 | €130,084 | -€496,641 | -79.2% |
| Income taxes | 67/77 | €151,979 | €37,111 | -€114,867 | -75.6% |
| Profit (loss) for the period | 9904 | €474,746 | €92,973 | -€381,774 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €474,746 | €92,973 | -€381,774 | -80.4% |
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 12 October 2026 via checked.be.