ESKA CREATORS: 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.
ESKA CREATORS
Largest movements
- Stocks and contracts +€222,086
up €222,086 (+86.2%), from €257,687 to €479,773
of which Contracts in progress: +€265,934
- Receivables after one year -€180,000
down €180,000 (-100%), from €180,000 to €0
- Receivables within one year +€19,775
up €19,775 (+9.0%), from €219,432 to €239,206
of which Trade receivables: +€51,453
- Cash -€9,984
down €9,984 (-23.3%), from €42,919 to €32,935
mainly Stocks and contracts (-€222,086) and Other debts (-€127,628)
- Tangible fixed assets -€9,428
down €9,428 (-23.7%), from €39,764 to €30,336
of which Plant, machinery and equipment: -€7,758
- Advances received +€167,565
up €167,565 (+881%), from €19,010 to €186,575
- Other debts -€127,628
down €127,628 (-100%), from €127,628 to €0
- Debts after one year +€29,698
up €29,698 (+425%), from €6,993 to €36,691
- Trade debts -€19,327
down €19,327 (-14.2%), from €135,869 to €116,542
- Tax, wage and social debts -€17,171
down €17,171 (-44.9%), from €38,243 to €21,072
of which Taxes: -€21,033
- Gross operating margin +€32,872
up €32,872 (+26.8%), from €122,620 to €155,491
- Taxes +€4,815
up €4,815 (+200%), from €2,403 to €7,218
- Staff costs +€3,962
up €3,962 (+4.0%), from €99,524 to €103,485
- Financial income +€1,563
up €1,563 (+447%), from €350 to €1,913
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 | €748,869 | €791,317 | +€42,448 | +5.7% |
| Fixed assets | 21/28 | €48,832 | €39,404 | -€9,428 | -19.3% |
| Tangible fixed assets | 22/27 | €39,764 | €30,336 | -€9,428 | -23.7% |
| Plant, machinery and equipment | 23 | €32,942 | €25,184 | -€7,758 | -23.6% |
| Furniture and vehicles | 24 | €6,822 | €5,152 | -€1,670 | -24.5% |
| Financial fixed assets | 28 | €9,068 | €9,068 | = | 0.0% |
| Current assets | 29/58 | €700,037 | €751,913 | +€51,876 | +7.4% |
| Amounts receivable after more than one year | 29 | €180,000 | €0 | -€180,000 | -100% |
| Other amounts receivable | 291 | €180,000 | €0 | -€180,000 | -100% |
| Stocks and contracts in progress | 3 | €257,687 | €479,773 | +€222,086 | +86.2% |
| Stocks | 30/36 | €135,857 | €92,009 | -€43,848 | -32.3% |
| Contracts in progress | 37 | €121,830 | €387,764 | +€265,934 | +218% |
| Amounts receivable within one year | 40/41 | €219,432 | €239,206 | +€19,775 | +9.0% |
| Trade receivables | 40 | €145,915 | €197,368 | +€51,453 | +35.3% |
| Other amounts receivable | 41 | €73,516 | €41,838 | -€31,679 | -43.1% |
| Cash at bank and in hand | 54/58 | €42,919 | €32,935 | -€9,984 | -23.3% |
| Total equity and liabilities | 10/49 | €748,869 | €791,317 | +€42,448 | +5.7% |
| Equity | 10/15 | €413,809 | €413,659 | -€150 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €391,809 | €391,659 | -€150 | 0.0% |
| Amounts payable | 17/49 | €335,060 | €377,659 | +€42,598 | +12.7% |
| Amounts payable after more than one year | 17 | €6,993 | €36,691 | +€29,698 | +425% |
| Financial debts | 170/4 | €6,993 | €36,691 | +€29,698 | +425% |
| Amounts payable within one year | 42/48 | €328,068 | €340,968 | +€12,900 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €7,317 | €16,779 | +€9,462 | +129% |
| Trade debts | 44 | €135,869 | €116,542 | -€19,327 | -14.2% |
| Suppliers | 440/4 | €135,869 | €116,542 | -€19,327 | -14.2% |
| Advances received on contracts in progress | 46 | €19,010 | €186,575 | +€167,565 | +881% |
| Taxes, remuneration and social security | 45 | €38,243 | €21,072 | -€17,171 | -44.9% |
| Taxes | 450/3 | €30,509 | €9,476 | -€21,033 | -68.9% |
| Remuneration and social security | 454/9 | €7,733 | €11,595 | +€3,862 | +49.9% |
| Other amounts payable | 47/48 | €127,628 | €0 | -€127,628 | -100% |
| Remuneration, social security and pensions | 62 | €99,524 | €103,485 | +€3,962 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,790 | €13,193 | +€403 | +3.2% |
| Other operating charges | 640/8 | €3,799 | €4,656 | +€856 | +22.5% |
| Non-recurring operating charges | 66A | - | €26,300 | +€26,300 | |
| Gross operating margin | 9900 | €122,620 | €155,491 | +€32,872 | +26.8% |
| Operating profit (loss) | 9901 | €6,506 | €7,858 | +€1,351 | +20.8% |
| Financial income | 75/76B | €350 | €1,913 | +€1,563 | +447% |
| Recurring financial income | 75 | €350 | €1,913 | +€1,563 | +447% |
| Financial charges | 65/66B | €1,540 | €2,703 | +€1,163 | +75.5% |
| Recurring financial charges | 65 | €1,540 | €2,703 | +€1,163 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €5,316 | €7,068 | +€1,752 | +33.0% |
| Income taxes | 67/77 | €2,403 | €7,218 | +€4,815 | +200% |
| Profit (loss) for the period | 9904 | €2,913 | -€150 | -€3,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,913 | -€150 | -€3,063 |
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 17 October 2026 via checked.be.