Esfera Trendy&Style: what changed
Esfera Trendy&Style
Largest movements
- Stocks and contracts -€4,627
down €4,627 (-6.6%), from €69,753 to €65,126
- Cash +€4,564
up €4,564 (+21.5%), from €21,213 to €25,777
mainly Other debts (+€18,476) and Stocks and contracts (+€4,627)
- Tangible fixed assets -€2,072
down €2,072 (-50.5%), from €4,102 to €2,030
of which Plant, machinery and equipment: -€1,072
- Trade debts -€21,928
down €21,928 (-99.7%), from €21,999 to €71
- Other debts +€18,476
up €18,476 (+13.2%), from €139,617 to €158,093
- Profit (loss) carried forward +€1,014
up €1,014 (+1.2%), from -€85,549 to -€84,535
- Gross operating margin -€1,337
down €1,337 (-24.3%), from €5,511 to €4,174
- Staff costs -€384
down €384 (-96.6%), from €398 to €14
- Financial charges +€301
up €301 (+38.9%), from €775 to €1,076
- Depreciation +€191
up €191 (+10.1%), from €1,881 to €2,072
- Other operating charges -€63
no longer reported in 2025 (was €63)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,067 | €92,933 | -€2,135 | -2.2% |
| Fixed assets | 21/28 | €4,102 | €2,030 | -€2,072 | -50.5% |
| Tangible fixed assets | 22/27 | €4,102 | €2,030 | -€2,072 | -50.5% |
| Plant, machinery and equipment | 23 | €1,938 | €866 | -€1,072 | -55.3% |
| Furniture and vehicles | 24 | €2,164 | €1,164 | -€1,000 | -46.2% |
| Current assets | 29/58 | €90,965 | €90,902 | -€63 | -0.1% |
| Stocks and contracts in progress | 3 | €69,753 | €65,126 | -€4,627 | -6.6% |
| Stocks | 30/36 | €69,753 | €65,126 | -€4,627 | -6.6% |
| Cash at bank and in hand | 54/58 | €21,213 | €25,777 | +€4,564 | +21.5% |
| Total equity and liabilities | 10/49 | €95,067 | €92,933 | -€2,135 | -2.2% |
| Equity | 10/15 | -€66,949 | -€65,935 | +€1,014 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,549 | -€84,535 | +€1,014 | +1.2% |
| Amounts payable | 17/49 | €162,017 | €158,868 | -€3,149 | -1.9% |
| Amounts payable within one year | 42/48 | €162,017 | €158,868 | -€3,149 | -1.9% |
| Trade debts | 44 | €21,999 | €71 | -€21,928 | -99.7% |
| Suppliers | 440/4 | €21,999 | €71 | -€21,928 | -99.7% |
| Taxes, remuneration and social security | 45 | €401 | €704 | +€303 | +75.6% |
| Taxes | 450/3 | €401 | €704 | +€303 | +75.6% |
| Other amounts payable | 47/48 | €139,617 | €158,093 | +€18,476 | +13.2% |
| Remuneration, social security and pensions | 62 | €398 | €14 | -€384 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €2,072 | +€191 | +10.1% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €5,511 | €4,174 | -€1,337 | -24.3% |
| Operating profit (loss) | 9901 | €3,169 | €2,089 | -€1,080 | -34.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,900% |
| Financial charges | 65/66B | €775 | €1,076 | +€301 | +38.9% |
| Recurring financial charges | 65 | €775 | €1,076 | +€301 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €2,395 | €1,014 | -€1,381 | -57.7% |
| Profit (loss) for the period | 9904 | €2,395 | €1,014 | -€1,381 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,395 | €1,014 | -€1,381 | -57.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.