ESK & PARTNERS: 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.
ESK & PARTNERS
Largest movements
- Receivables within one year -€37,993
down €37,993 (-56.5%), from €67,232 to €29,240
- Tangible fixed assets +€23,779
up €23,779 (+43.6%), from €54,589 to €78,368
of which Furniture and vehicles: +€27,122
- Trade debts -€8,767
down €8,767 (-25.8%), from €33,948 to €25,181
- Profit (loss) carried forward -€6,571
down €6,571 (-20.7%), from €31,748 to €25,176
- Debts after one year +€6,265
up €6,265 (+48.3%), from €12,976 to €19,241
- Other debts -€3,933
down €3,933 (-20.9%), from €18,845 to €14,911
- Short-term financial debts -€2,000
down €2,000 (-14.3%), from €14,000 to €12,000
- Staff costs +€15,339
new in 2024: €15,339
- Depreciation +€10,314
up €10,314 (+77.0%), from €13,387 to €23,700
- Gross operating margin +€6,522
up €6,522 (+19.0%), from €34,279 to €40,801
- Other operating charges -€2,343
down €2,343 (-43.7%), from €5,355 to €3,012
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,081 | €121,744 | -€15,337 | -11.2% |
| Fixed assets | 21/28 | €59,782 | €82,986 | +€23,204 | +38.8% |
| Intangible fixed assets | 21 | €2,749 | €1,968 | -€781 | -28.4% |
| Tangible fixed assets | 22/27 | €54,589 | €78,368 | +€23,779 | +43.6% |
| Plant, machinery and equipment | 23 | €1,656 | €1,242 | -€414 | -25.0% |
| Furniture and vehicles | 24 | €13,340 | €40,462 | +€27,122 | +203% |
| Other tangible fixed assets | 26 | €39,593 | €36,664 | -€2,929 | -7.4% |
| Financial fixed assets | 28 | €2,445 | €2,650 | +€205 | +8.4% |
| Current assets | 29/58 | €77,299 | €38,758 | -€38,541 | -49.9% |
| Amounts receivable within one year | 40/41 | €67,232 | €29,240 | -€37,993 | -56.5% |
| Trade receivables | 40 | €67,232 | €29,240 | -€37,993 | -56.5% |
| Cash at bank and in hand | 54/58 | €10,035 | €9,518 | -€516 | -5.1% |
| Deferred charges and accrued income | 490/1 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €137,081 | €121,744 | -€15,337 | -11.2% |
| Equity | 10/15 | €40,762 | €34,190 | -€6,571 | -16.1% |
| Contributions | 10/11 | €9,014 | €9,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,748 | €25,176 | -€6,571 | -20.7% |
| Amounts payable | 17/49 | €96,320 | €87,554 | -€8,766 | -9.1% |
| Amounts payable after more than one year | 17 | €12,976 | €19,241 | +€6,265 | +48.3% |
| Financial debts | 170/4 | €12,976 | €19,241 | +€6,265 | +48.3% |
| Amounts payable within one year | 42/48 | €83,343 | €68,313 | -€15,030 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €6,312 | €6,576 | +€265 | +4.2% |
| Financial debts | 43 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Other loans | 439 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Trade debts | 44 | €33,948 | €25,181 | -€8,767 | -25.8% |
| Suppliers | 440/4 | €33,948 | €25,181 | -€8,767 | -25.8% |
| Taxes, remuneration and social security | 45 | €10,239 | €9,645 | -€594 | -5.8% |
| Taxes | 450/3 | €6,089 | €4,426 | -€1,663 | -27.3% |
| Remuneration and social security | 454/9 | €4,150 | €5,219 | +€1,069 | +25.8% |
| Other amounts payable | 47/48 | €18,845 | €14,911 | -€3,933 | -20.9% |
| Non-recurring operating income | 76A | €2,712 | - | -€2,712 | |
| Remuneration, social security and pensions | 62 | - | €15,339 | +€15,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,387 | €23,700 | +€10,314 | +77.0% |
| Other operating charges | 640/8 | €5,355 | €3,012 | -€2,343 | -43.7% |
| Non-recurring operating charges | 66A | €943 | - | -€943 | |
| Gross operating margin | 9900 | €34,279 | €40,801 | +€6,522 | +19.0% |
| Operating profit (loss) | 9901 | €14,595 | -€1,250 | -€15,845 | |
| Financial income | 75/76B | €6 | €5 | -€1 | -15.1% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -15.1% |
| Financial charges | 65/66B | €5,431 | €5,326 | -€105 | -1.9% |
| Recurring financial charges | 65 | €3,931 | €5,326 | +€1,395 | +35.5% |
| Non-recurring financial charges | 66B | €1,500 | - | -€1,500 | |
| Profit (loss) for the period before taxes | 9903 | €9,169 | -€6,571 | -€15,741 | |
| Income taxes | 67/77 | €254 | - | -€254 | |
| Profit (loss) for the period | 9904 | €8,915 | -€6,571 | -€15,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,915 | -€6,571 | -€15,487 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.