ESAC: 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.
ESAC
Largest movements
- Receivables within one year -€28,568
down €28,568 (-85.1%), from €33,588 to €5,020
of which Trade receivables: -€24,588
- Cash -€10,117
down €10,117 (-73.0%), from €13,859 to €3,742
mainly Trade debts (-€27,229) and Other debts (-€12,000)
- Deferred charges and accrued income +€740
up €740 (+3,635%), from €20 to €760
- Trade debts -€27,229
down €27,229 (-95.3%), from €28,578 to €1,350
- Other debts -€12,000
down €12,000 (-100%), from €12,000 to €0
- Tax, wage and social debts +€3,207
up €3,207 (+412%), from €778 to €3,984
- Profit (loss) carried forward -€1,923
down €1,923 (-61.8%), from €3,112 to €1,189
- Gross operating margin -€18,236
down €18,236, from €15,869 to -€2,367
- Taxes -€778
down €778 (-100%), from €778 to €0
- Financial income +€740
up €740 (+3,635%), from €20 to €760
- Financial charges +€316
new in 2024: €316
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.
Derived cash bridge
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 | €47,468 | €9,523 | -€37,945 | -79.9% |
| Current assets | 29/58 | €47,468 | €9,523 | -€37,945 | -79.9% |
| Amounts receivable within one year | 40/41 | €33,588 | €5,020 | -€28,568 | -85.1% |
| Trade receivables | 40 | €24,588 | €0 | -€24,588 | -100% |
| Other amounts receivable | 41 | €9,000 | €5,020 | -€3,980 | -44.2% |
| Cash at bank and in hand | 54/58 | €13,859 | €3,742 | -€10,117 | -73.0% |
| Deferred charges and accrued income | 490/1 | €20 | €760 | +€740 | +3,635% |
| Total equity and liabilities | 10/49 | €47,468 | €9,523 | -€37,945 | -79.9% |
| Equity | 10/15 | €6,112 | €4,189 | -€1,923 | -31.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,112 | €1,189 | -€1,923 | -61.8% |
| Amounts payable | 17/49 | €41,356 | €5,334 | -€36,022 | -87.1% |
| Amounts payable within one year | 42/48 | €41,356 | €5,334 | -€36,022 | -87.1% |
| Trade debts | 44 | €28,578 | €1,350 | -€27,229 | -95.3% |
| Suppliers | 440/4 | €28,578 | €1,350 | -€27,229 | -95.3% |
| Taxes, remuneration and social security | 45 | €778 | €3,984 | +€3,207 | +412% |
| Taxes | 450/3 | €778 | €3,984 | +€3,207 | +412% |
| Other amounts payable | 47/48 | €12,000 | €0 | -€12,000 | -100% |
| Gross operating margin | 9900 | €15,869 | -€2,367 | -€18,236 | |
| Operating profit (loss) | 9901 | €15,869 | -€2,367 | -€18,236 | |
| Financial income | 75/76B | €20 | €760 | +€740 | +3,635% |
| Recurring financial income | 75 | €20 | €760 | +€740 | +3,635% |
| Financial charges | 65/66B | - | €316 | +€316 | |
| Recurring financial charges | 65 | - | €316 | +€316 | |
| Profit (loss) for the period before taxes | 9903 | €15,889 | -€1,923 | -€17,812 | |
| Income taxes | 67/77 | €778 | €0 | -€778 | -100% |
| Profit (loss) for the period | 9904 | €15,112 | -€1,923 | -€17,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,112 | -€1,923 | -€17,034 |
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 25 October 2026 via checked.be.