ESIGMA SOLUTIONS: what changed
Two fiscal 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.
ESIGMA SOLUTIONS
Largest movements
- Receivables within one year -€23,195
down €23,195 (-49.2%), from €47,112 to €23,916
of which Other amounts receivable: -€22,748
- Profit (loss) carried forward -€13,830
down €13,830 (-35.9%), from €38,519 to €24,688
- Tax, wage and social debts -€6,130
down €6,130 (-46.0%), from €13,333 to €7,203
of which Taxes: -€6,130
- Trade debts -€3,600
down €3,600 (-77.7%), from €4,636 to €1,036
- Gross operating margin -€13,104
down €13,104, from €363 to -€12,741
- Financial income -€2,142
down €2,142 (-94.4%), from €2,269 to €126
- Other operating charges -€1,794
down €1,794 (-96.4%), from €1,861 to €67
- Depreciation -€1,522
down €1,522 (-84.4%), from €1,802 to €280
- Financial charges -€374
down €374 (-30.1%), from €1,242 to €868
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 | €59,488 | €35,928 | -€23,560 | -39.6% |
| Fixed assets | 21/28 | €12,280 | €12,000 | -€280 | -2.3% |
| Tangible fixed assets | 22/27 | €280 | - | -€280 | |
| Plant, machinery and equipment | 23 | €280 | - | -€280 | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €47,208 | €23,928 | -€23,280 | -49.3% |
| Amounts receivable within one year | 40/41 | €47,112 | €23,916 | -€23,195 | -49.2% |
| Trade receivables | 40 | €2,901 | €2,454 | -€447 | -15.4% |
| Other amounts receivable | 41 | €44,211 | €21,463 | -€22,748 | -51.5% |
| Cash at bank and in hand | 54/58 | €96 | €12 | -€84 | -87.9% |
| Total equity and liabilities | 10/49 | €59,488 | €35,928 | -€23,560 | -39.6% |
| Equity | 10/15 | €41,519 | €27,688 | -€13,830 | -33.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,519 | €24,688 | -€13,830 | -35.9% |
| Amounts payable | 17/49 | €17,969 | €8,239 | -€9,730 | -54.1% |
| Amounts payable within one year | 42/48 | €17,969 | €8,239 | -€9,730 | -54.1% |
| Trade debts | 44 | €4,636 | €1,036 | -€3,600 | -77.7% |
| Suppliers | 440/4 | €4,636 | €1,036 | -€3,600 | -77.7% |
| Taxes, remuneration and social security | 45 | €13,333 | €7,203 | -€6,130 | -46.0% |
| Taxes | 450/3 | €12,802 | €6,672 | -€6,130 | -47.9% |
| Remuneration and social security | 454/9 | €531 | €531 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €280 | -€1,522 | -84.4% |
| Other operating charges | 640/8 | €1,861 | €67 | -€1,794 | -96.4% |
| Gross operating margin | 9900 | €363 | -€12,741 | -€13,104 | |
| Operating profit (loss) | 9901 | -€3,300 | -€13,088 | -€9,788 | -296.6% |
| Financial income | 75/76B | €2,269 | €126 | -€2,142 | -94.4% |
| Recurring financial income | 75 | €2,269 | €126 | -€2,142 | -94.4% |
| Financial charges | 65/66B | €1,242 | €868 | -€374 | -30.1% |
| Recurring financial charges | 65 | €1,242 | €868 | -€374 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,274 | -€13,830 | -€11,556 | -508.2% |
| Income taxes | 67/77 | €225 | - | -€225 | |
| Profit (loss) for the period | 9904 | -€2,498 | -€13,830 | -€11,332 | -453.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,498 | -€13,830 | -€11,332 | -453.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.