Esbil: 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.
Esbil
Largest movements
- Receivables within one year +€135,778
up €135,778 (+38.9%), from €349,011 to €484,789
of which Trade receivables: +€69,894
- Tangible fixed assets -€24,352
down €24,352 (-29.2%), from €83,292 to €58,940
of which Plant, machinery and equipment: -€22,317
- Trade debts +€89,456
up €89,456 (+222%), from €40,271 to €129,727
- Tax, wage and social debts +€44,413
up €44,413 (+102%), from €43,400 to €87,813
of which Taxes: +€29,051
- Profit (loss) carried forward -€26,232
down €26,232 (-8.2%), from €318,301 to €292,069
- Taxes +€140,836
up €140,836 (+718%), from €19,627 to €160,463
- Staff costs -€43,462
down €43,462 (-9.0%), from €485,566 to €442,103
- Financial charges -€26,704
down €26,704 (-70.7%), from €37,752 to €11,048
- Depreciation -€10,324
down €10,324 (-22.7%), from €45,573 to €35,250
- Other operating charges -€8,886
down €8,886 (-50.2%), from €17,694 to €8,808
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,987 | €624,224 | +€108,237 | +21.0% |
| Fixed assets | 21/28 | €83,292 | €58,940 | -€24,352 | -29.2% |
| Tangible fixed assets | 22/27 | €83,292 | €58,940 | -€24,352 | -29.2% |
| Plant, machinery and equipment | 23 | €37,349 | €15,033 | -€22,317 | -59.8% |
| Furniture and vehicles | 24 | €42,073 | €41,005 | -€1,068 | -2.5% |
| Leasing and similar rights | 25 | €2,199 | €1,649 | -€550 | -25.0% |
| Other tangible fixed assets | 26 | €1,671 | €1,253 | -€418 | -25.0% |
| Current assets | 29/58 | €432,695 | €565,284 | +€132,589 | +30.6% |
| Amounts receivable within one year | 40/41 | €349,011 | €484,789 | +€135,778 | +38.9% |
| Trade receivables | 40 | €260,485 | €330,379 | +€69,894 | +26.8% |
| Other amounts receivable | 41 | €88,526 | €154,410 | +€65,884 | +74.4% |
| Deferred charges and accrued income | 490/1 | €83,684 | €80,495 | -€3,189 | -3.8% |
| Total equity and liabilities | 10/49 | €515,987 | €624,224 | +€108,237 | +21.0% |
| Equity | 10/15 | €407,985 | €381,752 | -€26,232 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,084 | €71,084 | = | 0.0% |
| Distributable reserves | 133 | €71,084 | €71,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,301 | €292,069 | -€26,232 | -8.2% |
| Amounts payable | 17/49 | €108,002 | €242,471 | +€134,469 | +125% |
| Amounts payable within one year | 42/48 | €108,002 | €242,471 | +€134,469 | +125% |
| Financial debts | 43 | €24,331 | €24,931 | +€600 | +2.5% |
| Credit institutions | 430/8 | €24,331 | €24,931 | +€600 | +2.5% |
| Trade debts | 44 | €40,271 | €129,727 | +€89,456 | +222% |
| Suppliers | 440/4 | €40,271 | €129,727 | +€89,456 | +222% |
| Taxes, remuneration and social security | 45 | €43,400 | €87,813 | +€44,413 | +102% |
| Taxes | 450/3 | €8,064 | €37,115 | +€29,051 | +360% |
| Remuneration and social security | 454/9 | €35,336 | €50,698 | +€15,362 | +43.5% |
| Remuneration, social security and pensions | 62 | €485,566 | €442,103 | -€43,462 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,573 | €35,250 | -€10,324 | -22.7% |
| Other operating charges | 640/8 | €17,694 | €8,808 | -€8,886 | -50.2% |
| Non-recurring operating charges | 66A | €16,347 | - | -€16,347 | |
| Gross operating margin | 9900 | €618,968 | €622,593 | +€3,625 | +0.6% |
| Operating profit (loss) | 9901 | €53,788 | €136,431 | +€82,643 | +154% |
| Financial income | 75/76B | €4,677 | €8,847 | +€4,170 | +89.2% |
| Recurring financial income | 75 | €4,677 | €8,847 | +€4,170 | +89.2% |
| Financial charges | 65/66B | €37,752 | €11,048 | -€26,704 | -70.7% |
| Recurring financial charges | 65 | €37,752 | €11,048 | -€26,704 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €20,713 | €134,231 | +€113,518 | +548% |
| Income taxes | 67/77 | €19,627 | €160,463 | +€140,836 | +718% |
| Profit (loss) for the period | 9904 | €1,086 | -€26,232 | -€27,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | -€26,232 | -€27,318 |
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 24 October 2026 via checked.be.