ESES 1965: 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.
ESES 1965
Largest movements
- Receivables within one year -€12,824
down €12,824 (-35.1%), from €36,493 to €23,670
of which Other amounts receivable: -€9,868
- Stocks and contracts +€8,992
up €8,992 (+175%), from €5,128 to €14,120
- Tax, wage and social debts -€1,827
down €1,827 (-37.7%), from €4,845 to €3,018
- Trade debts +€1,805
up €1,805 (+36.7%), from €4,916 to €6,721
- Current portion of long-term debt -€1,691
no longer reported in 2025 (was €1,691)
- Accrued charges and deferred income -€1,345
no longer reported in 2025 (was €1,345)
- Profit (loss) carried forward -€1,070
down €1,070 (-6.6%), from €16,207 to €15,137
- Gross operating margin -€21,059
down €21,059 (-96.5%), from €21,819 to €760
- Taxes -€3,793
down €3,793 (-94.0%), from €4,034 to €241
- Depreciation -€1,638
down €1,638 (-58.1%), from €2,817 to €1,179
- Financial income +€753
up €753 (+72.8%), from €1,034 to €1,788
- Other operating charges -€365
down €365 (-28.6%), from €1,275 to €910
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 | €46,933 | €42,654 | -€4,280 | -9.1% |
| Fixed assets | 21/28 | €4,803 | €4,623 | -€180 | -3.7% |
| Tangible fixed assets | 22/27 | €1,203 | €1,023 | -€180 | -14.9% |
| Furniture and vehicles | 24 | €1,203 | €1,023 | -€180 | -14.9% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €42,131 | €38,031 | -€4,100 | -9.7% |
| Stocks and contracts in progress | 3 | €5,128 | €14,120 | +€8,992 | +175% |
| Stocks | 30/36 | €5,128 | €14,120 | +€8,992 | +175% |
| Amounts receivable within one year | 40/41 | €36,493 | €23,670 | -€12,824 | -35.1% |
| Trade receivables | 40 | €2,956 | - | -€2,956 | |
| Other amounts receivable | 41 | €33,538 | €23,670 | -€9,868 | -29.4% |
| Deferred charges and accrued income | 490/1 | €509 | €241 | -€268 | -52.7% |
| Total equity and liabilities | 10/49 | €46,933 | €42,654 | -€4,280 | -9.1% |
| Equity | 10/15 | €32,637 | €31,567 | -€1,070 | -3.3% |
| Contributions | 10/11 | €14,570 | €14,570 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,207 | €15,137 | -€1,070 | -6.6% |
| Amounts payable | 17/49 | €14,296 | €11,087 | -€3,209 | -22.4% |
| Amounts payable within one year | 42/48 | €12,951 | €11,087 | -€1,864 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €1,691 | - | -€1,691 | |
| Financial debts | 43 | €1,498 | €1,347 | -€151 | -10.0% |
| Credit institutions | 430/8 | €1,498 | €1,347 | -€151 | -10.0% |
| Trade debts | 44 | €4,916 | €6,721 | +€1,805 | +36.7% |
| Suppliers | 440/4 | €4,916 | €6,721 | +€1,805 | +36.7% |
| Taxes, remuneration and social security | 45 | €4,845 | €3,018 | -€1,827 | -37.7% |
| Taxes | 450/3 | €4,845 | €3,018 | -€1,827 | -37.7% |
| Accrued charges and deferred income | 492/3 | €1,345 | - | -€1,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,817 | €1,179 | -€1,638 | -58.1% |
| Other operating charges | 640/8 | €1,275 | €910 | -€365 | -28.6% |
| Gross operating margin | 9900 | €21,819 | €760 | -€21,059 | -96.5% |
| Operating profit (loss) | 9901 | €17,727 | -€1,329 | -€19,056 | |
| Financial income | 75/76B | €1,034 | €1,788 | +€753 | +72.8% |
| Recurring financial income | 75 | €1,034 | €1,788 | +€753 | +72.8% |
| Financial charges | 65/66B | €1,229 | €1,288 | +€59 | +4.8% |
| Recurring financial charges | 65 | €1,229 | €1,288 | +€59 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €17,532 | -€830 | -€18,361 | |
| Income taxes | 67/77 | €4,034 | €241 | -€3,793 | -94.0% |
| Profit (loss) for the period | 9904 | €13,498 | -€1,070 | -€14,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,498 | -€1,070 | -€14,568 |
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 19 October 2026 via checked.be.