Esito Consulting: 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.
Esito Consulting
Largest movements
- Receivables within one year +€19,554
up €19,554 (+69.3%), from €28,212 to €47,767
of which Trade receivables: +€18,037
- Cash +€10,400
new in 2025: €10,400
mainly Other debts (+€18,050) and Net result for the year (+€17,637)
- Other debts +€18,050
new in 2025: €18,050
- Contributions -€17,550
down €17,550 (-94.6%), from €18,550 to €1,000
- Reserves +€13,424
up €13,424 (+2684.9%), from €500 to €13,924
- Trade debts +€9,561
up €9,561 (+131.2%), from €7,290 to €16,851
- Short-term financial debts -€6,948
no longer reported in 2025 (was €6,948)
- Gross operating margin +€17,508
up €17,508 (+153.6%), from €11,396 to €28,904
- Taxes +€5,908
up €5,908 (+265.4%), from €2,226 to €8,134
- Other operating charges +€1,659
up €1,659 (+242.8%), from €683 to €2,342
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 | €33,804 | €64,208 | +€30,404 | +89.9% |
| Current assets | 29/58 | €33,804 | €64,208 | +€30,404 | +89.9% |
| Stocks and contracts in progress | 3 | €5,475 | €5,911 | +€437 | +8.0% |
| Stocks | 30/36 | €5,475 | €5,911 | +€437 | +8.0% |
| Amounts receivable within one year | 40/41 | €28,212 | €47,767 | +€19,554 | +69.3% |
| Trade receivables | 40 | €8,328 | €26,366 | +€18,037 | +216.6% |
| Other amounts receivable | 41 | €19,884 | €21,401 | +€1,517 | +7.6% |
| Cash at bank and in hand | 54/58 | - | €10,400 | +€10,400 | |
| Deferred charges and accrued income | 490/1 | €117 | €130 | +€13 | +11.5% |
| Total equity and liabilities | 10/49 | €33,804 | €64,208 | +€30,404 | +89.9% |
| Equity | 10/15 | €15,337 | €14,924 | -€413 | -2.7% |
| Contributions | 10/11 | €18,550 | €1,000 | -€17,550 | -94.6% |
| Reserves | 13 | €500 | €13,924 | +€13,424 | +2684.9% |
| Distributable reserves | 133 | €500 | €13,924 | +€13,424 | +2684.9% |
| Profit (loss) carried forward | 14 | -€3,713 | - | +€3,713 | |
| Amounts payable | 17/49 | €18,467 | €49,284 | +€30,817 | +166.9% |
| Amounts payable within one year | 42/48 | €17,227 | €44,962 | +€27,736 | +161.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,500 | +€4,500 | |
| Financial debts | 43 | €6,948 | - | -€6,948 | |
| Credit institutions | 430/8 | €6,948 | - | -€6,948 | |
| Trade debts | 44 | €7,290 | €16,851 | +€9,561 | +131.2% |
| Suppliers | 440/4 | €7,290 | €16,851 | +€9,561 | +131.2% |
| Taxes, remuneration and social security | 45 | €2,989 | €5,561 | +€2,572 | +86.1% |
| Taxes | 450/3 | €2,989 | €5,561 | +€2,572 | +86.1% |
| Other amounts payable | 47/48 | - | €18,050 | +€18,050 | |
| Accrued charges and deferred income | 492/3 | €1,240 | €4,322 | +€3,081 | +248.5% |
| Other operating charges | 640/8 | €683 | €2,342 | +€1,659 | +242.8% |
| Gross operating margin | 9900 | €11,396 | €28,904 | +€17,508 | +153.6% |
| Operating profit (loss) | 9901 | €10,713 | €26,562 | +€15,849 | +147.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +914.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +914.3% |
| Financial charges | 65/66B | €939 | €791 | -€148 | -15.8% |
| Recurring financial charges | 65 | €939 | €791 | -€148 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €9,774 | €25,772 | +€15,998 | +163.7% |
| Income taxes | 67/77 | €2,226 | €8,134 | +€5,908 | +265.4% |
| Profit (loss) for the period | 9904 | €7,548 | €17,637 | +€10,089 | +133.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,548 | €17,637 | +€10,089 | +133.7% |
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.