ESIS: 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.
ESIS
Largest movements
- Tangible fixed assets -€12,255
down €12,255 (-13.1%), from €93,545 to €81,289
- Other debts -€9,650
down €9,650 (-11.3%), from €85,026 to €75,376
- Profit (loss) carried forward -€8,529
down €8,529 (-24.1%), from -€35,353 to -€43,883
- Accrued charges and deferred income +€5,678
up €5,678 (+22.1%), from €25,656 to €31,334
- Financial charges -€1,518
down €1,518 (-21.0%), from €7,226 to €5,708
- Gross operating margin -€168
down €168 (-1.4%), from €11,894 to €11,726
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 | €93,929 | €81,691 | -€12,238 | -13.0% |
| Fixed assets | 21/28 | €93,659 | €81,403 | -€12,255 | -13.1% |
| Tangible fixed assets | 22/27 | €93,545 | €81,289 | -€12,255 | -13.1% |
| Land and buildings | 22 | €93,545 | €81,289 | -€12,255 | -13.1% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €270 | €287 | +€17 | +6.3% |
| Cash at bank and in hand | 54/58 | €270 | €287 | +€17 | +6.3% |
| Total equity and liabilities | 10/49 | €93,929 | €81,691 | -€12,238 | -13.0% |
| Equity | 10/15 | -€16,753 | -€25,283 | -€8,529 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,353 | -€43,883 | -€8,529 | -24.1% |
| Amounts payable | 17/49 | €110,683 | €106,974 | -€3,709 | -3.4% |
| Amounts payable within one year | 42/48 | €85,026 | €75,639 | -€9,387 | -11.0% |
| Trade debts | 44 | - | €263 | +€263 | |
| Suppliers | 440/4 | - | €263 | +€263 | |
| Other amounts payable | 47/48 | €85,026 | €75,376 | -€9,650 | -11.3% |
| Accrued charges and deferred income | 492/3 | €25,656 | €31,334 | +€5,678 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,255 | €12,255 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,226 | €2,292 | +€66 | +2.9% |
| Gross operating margin | 9900 | €11,894 | €11,726 | -€168 | -1.4% |
| Operating profit (loss) | 9901 | -€2,588 | -€2,821 | -€234 | -9.0% |
| Financial charges | 65/66B | €7,226 | €5,708 | -€1,518 | -21.0% |
| Recurring financial charges | 65 | €7,226 | €5,708 | -€1,518 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,814 | -€8,529 | +€1,284 | +13.1% |
| Profit (loss) for the period | 9904 | -€9,814 | -€8,529 | +€1,284 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,814 | -€8,529 | +€1,284 | +13.1% |
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 4 October 2026 via checked.be.