ESILA: 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.
ESILA
Largest movements
- Tangible fixed assets -€10,958
down €10,958 (-41.6%), from €26,348 to €15,391
of which Leasing and similar rights: -€12,578
- Receivables within one year +€1,308
up €1,308 (+6.8%), from €19,239 to €20,548
of which Trade receivables: +€1,318
- Current portion of long-term debt -€12,840
down €12,840 (-83.3%), from €15,407 to €2,567
- Profit (loss) carried forward +€3,772
up €3,772 (+18.1%), from €20,871 to €24,643
- Debts after one year -€2,567
no longer reported in 2025 (was €2,567)
- Other debts +€1,284
new in 2025: €1,284
- Tax, wage and social debts +€671
up €671 (+5.6%), from €11,920 to €12,590
of which Taxes: +€671
- Gross operating margin +€3,612
up €3,612 (+14.6%), from €24,678 to €28,291
- Depreciation -€3,261
down €3,261 (-16.4%), from €19,865 to €16,604
- Taxes +€1,672
up €1,672 (+51.1%), from €3,273 to €4,945
- Financial charges -€1,034
down €1,034 (-54.9%), from €1,885 to €851
- Other operating charges -€483
down €483 (-18.6%), from €2,602 to €2,119
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 | €63,725 | €54,155 | -€9,570 | -15.0% |
| Fixed assets | 21/28 | €26,473 | €15,516 | -€10,958 | -41.4% |
| Tangible fixed assets | 22/27 | €26,348 | €15,391 | -€10,958 | -41.6% |
| Plant, machinery and equipment | 23 | €2,251 | €3,250 | +€1,000 | +44.4% |
| Furniture and vehicles | 24 | €11,520 | €12,140 | +€620 | +5.4% |
| Leasing and similar rights | 25 | €12,578 | - | -€12,578 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €37,252 | €38,639 | +€1,388 | +3.7% |
| Amounts receivable within one year | 40/41 | €19,239 | €20,548 | +€1,308 | +6.8% |
| Trade receivables | 40 | €19,230 | €20,548 | +€1,318 | +6.9% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €18,012 | €18,092 | +€79 | +0.4% |
| Total equity and liabilities | 10/49 | €63,725 | €54,155 | -€9,570 | -15.0% |
| Equity | 10/15 | €25,871 | €29,643 | +€3,772 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,871 | €24,643 | +€3,772 | +18.1% |
| Amounts payable | 17/49 | €37,854 | €24,512 | -€13,342 | -35.2% |
| Amounts payable after more than one year | 17 | €2,567 | - | -€2,567 | |
| Financial debts | 170/4 | €2,567 | - | -€2,567 | |
| Amounts payable within one year | 42/48 | €35,287 | €24,512 | -€10,775 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €15,407 | €2,567 | -€12,840 | -83.3% |
| Trade debts | 44 | €3,470 | €3,580 | +€110 | +3.2% |
| Suppliers | 440/4 | €3,470 | €3,580 | +€110 | +3.2% |
| Advances received on contracts in progress | 46 | €4,490 | €4,490 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,920 | €12,590 | +€671 | +5.6% |
| Taxes | 450/3 | €10,935 | €11,605 | +€671 | +6.1% |
| Remuneration and social security | 454/9 | €985 | €985 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,284 | +€1,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,865 | €16,604 | -€3,261 | -16.4% |
| Other operating charges | 640/8 | €2,602 | €2,119 | -€483 | -18.6% |
| Gross operating margin | 9900 | €24,678 | €28,291 | +€3,612 | +14.6% |
| Operating profit (loss) | 9901 | €2,212 | €9,567 | +€7,356 | +332.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,885 | €851 | -€1,034 | -54.9% |
| Recurring financial charges | 65 | €1,885 | €851 | -€1,034 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €327 | €8,717 | +€8,390 | +2567.4% |
| Income taxes | 67/77 | €3,273 | €4,945 | +€1,672 | +51.1% |
| Profit (loss) for the period | 9904 | -€2,946 | €3,772 | +€6,718 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,946 | €3,772 | +€6,718 |
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 6 October 2026 via checked.be.