ESIMA SERVICES NETWORK: 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.
ESIMA SERVICES NETWORK
Largest movements
- Cash -€21,738
down €21,738 (-96.2%), from €22,605 to €867
mainly Net result for the year (-€21,083) and Deferred charges and accrued income (-€12,000)
- Tangible fixed assets -€12,621
down €12,621 (-98.0%), from €12,880 to €259
of which Furniture and vehicles: -€12,183
- Deferred charges and accrued income +€12,000
new in 2025: €12,000
- Receivables within one year +€816
up €816 (+64.8%), from €1,260 to €2,077
of which Trade receivables: +€450
- Reserves -€21,083
down €21,083 (-89.6%), from €23,527 to €2,444
- Tax, wage and social debts -€523
down €523 (-30.3%), from €1,728 to €1,205
of which Taxes: -€1,723
- Gross operating margin -€13,710
down €13,710 (-360%), from -€3,807 to -€17,518
- Financial income +€3,098
up €3,098 (+188,884%), from €2 to €3,099
of which Non-recurring financial income: +€3,090
- Staff costs -€1,467
down €1,467 (-19.7%), from €7,454 to €5,988
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 | €36,746 | €15,203 | -€21,542 | -58.6% |
| Fixed assets | 21/28 | €12,880 | €259 | -€12,621 | -98.0% |
| Tangible fixed assets | 22/27 | €12,880 | €259 | -€12,621 | -98.0% |
| Plant, machinery and equipment | 23 | €698 | €259 | -€438 | -62.8% |
| Furniture and vehicles | 24 | €12,183 | - | -€12,183 | |
| Current assets | 29/58 | €23,865 | €14,944 | -€8,921 | -37.4% |
| Amounts receivable within one year | 40/41 | €1,260 | €2,077 | +€816 | +64.8% |
| Trade receivables | 40 | €600 | €1,050 | +€450 | +75.0% |
| Other amounts receivable | 41 | €660 | €1,027 | +€366 | +55.5% |
| Cash at bank and in hand | 54/58 | €22,605 | €867 | -€21,738 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €12,000 | +€12,000 | |
| Total equity and liabilities | 10/49 | €36,746 | €15,203 | -€21,542 | -58.6% |
| Equity | 10/15 | €33,527 | €12,444 | -€21,083 | -62.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €23,527 | €2,444 | -€21,083 | -89.6% |
| Distributable reserves | 133 | €23,527 | €2,444 | -€21,083 | -89.6% |
| Amounts payable | 17/49 | €3,219 | €2,760 | -€459 | -14.3% |
| Amounts payable within one year | 42/48 | €3,219 | €2,760 | -€459 | -14.3% |
| Trade debts | 44 | €1,491 | €1,555 | +€64 | +4.3% |
| Suppliers | 440/4 | €1,491 | €1,555 | +€64 | +4.3% |
| Taxes, remuneration and social security | 45 | €1,728 | €1,205 | -€523 | -30.3% |
| Taxes | 450/3 | €1,728 | €5 | -€1,723 | -99.7% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €7,454 | €5,988 | -€1,467 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €438 | = | 0.0% |
| Non-recurring operating charges | 66A | €3,447 | - | -€3,447 | |
| Gross operating margin | 9900 | -€3,807 | -€17,518 | -€13,710 | -360% |
| Operating profit (loss) | 9901 | -€15,147 | -€23,944 | -€8,797 | -58.1% |
| Financial income | 75/76B | €2 | €3,099 | +€3,098 | +188,884% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +480% |
| Non-recurring financial income | 76B | - | €3,090 | +€3,090 | |
| Financial charges | 65/66B | €155 | €239 | +€84 | +54.3% |
| Recurring financial charges | 65 | €155 | €239 | +€84 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,300 | -€21,083 | -€5,783 | -37.8% |
| Profit (loss) for the period | 9904 | -€15,300 | -€21,083 | -€5,783 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,300 | -€21,083 | -€5,783 | -37.8% |
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 17 October 2026 via checked.be.