ESILA TRANSPORT: 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.
ESILA TRANSPORT
Largest movements
- Tangible fixed assets -€18,818
down €18,818 (-20.4%), from €92,147 to €73,328
of which Leasing and similar rights: -€14,000
- Cash +€12,838
up €12,838 (+98.0%), from €13,101 to €25,939
mainly Depreciation (+€24,090) and Current portion of long-term debt (+€19,937)
- Receivables within one year +€2,455
up €2,455 (+9.3%), from €26,379 to €28,834
- Debts after one year -€27,879
down €27,879 (-79.2%), from €35,213 to €7,334
- Current portion of long-term debt +€19,937
up €19,937 (+60.1%), from €33,147 to €53,083
- Profit (loss) carried forward +€4,422
up €4,422 (+12.0%), from €36,883 to €41,305
- Gross operating margin +€9,723
up €9,723 (+10.6%), from €91,590 to €101,313
- Depreciation +€8,719
up €8,719 (+56.7%), from €15,371 to €24,090
- Other operating charges +€2,190
up €2,190 (+12.4%), from €17,664 to €19,854
- Taxes -€2,113
down €2,113 (-35.2%), from €6,000 to €3,888
- Financial charges +€1,092
up €1,092 (+18.2%), from €5,982 to €7,074
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
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 | €132,613 | €129,087 | -€3,526 | -2.7% |
| Fixed assets | 21/28 | €92,147 | €73,328 | -€18,818 | -20.4% |
| Tangible fixed assets | 22/27 | €92,147 | €73,328 | -€18,818 | -20.4% |
| Plant, machinery and equipment | 23 | - | €5,125 | +€5,125 | |
| Furniture and vehicles | 24 | €43,147 | €33,203 | -€9,944 | -23.0% |
| Leasing and similar rights | 25 | €49,000 | €35,000 | -€14,000 | -28.6% |
| Current assets | 29/58 | €40,466 | €55,759 | +€15,293 | +37.8% |
| Amounts receivable within one year | 40/41 | €26,379 | €28,834 | +€2,455 | +9.3% |
| Trade receivables | 40 | €26,379 | €28,834 | +€2,455 | +9.3% |
| Cash at bank and in hand | 54/58 | €13,101 | €25,939 | +€12,838 | +98.0% |
| Deferred charges and accrued income | 490/1 | €986 | €986 | = | 0.0% |
| Total equity and liabilities | 10/49 | €132,613 | €129,087 | -€3,526 | -2.7% |
| Equity | 10/15 | €55,521 | €59,943 | +€4,422 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38 | €38 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38 | €38 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38 | €38 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,883 | €41,305 | +€4,422 | +12.0% |
| Amounts payable | 17/49 | €77,091 | €69,144 | -€7,947 | -10.3% |
| Amounts payable after more than one year | 17 | €35,213 | €7,334 | -€27,879 | -79.2% |
| Financial debts | 170/4 | €35,213 | €7,334 | -€27,879 | -79.2% |
| Amounts payable within one year | 42/48 | €41,878 | €61,810 | +€19,932 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €33,147 | €53,083 | +€19,937 | +60.1% |
| Trade debts | 44 | €1,004 | €1,464 | +€461 | +45.9% |
| Suppliers | 440/4 | €1,004 | €1,464 | +€461 | +45.9% |
| Taxes, remuneration and social security | 45 | €7,563 | €6,689 | -€874 | -11.6% |
| Taxes | 450/3 | €7,563 | €6,689 | -€874 | -11.6% |
| Other amounts payable | 47/48 | €165 | €573 | +€408 | +247% |
| Remuneration, social security and pensions | 62 | €41,021 | €41,987 | +€966 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,371 | €24,090 | +€8,719 | +56.7% |
| Other operating charges | 640/8 | €17,664 | €19,854 | +€2,190 | +12.4% |
| Gross operating margin | 9900 | €91,590 | €101,313 | +€9,723 | +10.6% |
| Operating profit (loss) | 9901 | €17,534 | €15,383 | -€2,152 | -12.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,982 | €7,074 | +€1,092 | +18.2% |
| Recurring financial charges | 65 | €5,982 | €7,074 | +€1,092 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €11,552 | €8,309 | -€3,243 | -28.1% |
| Income taxes | 67/77 | €6,000 | €3,888 | -€2,113 | -35.2% |
| Profit (loss) for the period | 9904 | €5,552 | €4,422 | -€1,130 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,552 | €4,422 | -€1,130 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.