ESKAFI: 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.
ESKAFI
Largest movements
- Cash +€6,912
up €6,912 (+30.8%), from €22,430 to €29,342
mainly Net result for the year (+€7,543) and Depreciation (+€808)
- Tangible fixed assets -€808
down €808 (-33.6%), from €2,401 to €1,593
- Profit (loss) carried forward +€7,543
up €7,543 (+144.8%), from €5,208 to €12,750
- Tax, wage and social debts -€2,053
down €2,053 (-41.8%), from €4,910 to €2,857
of which Taxes: -€2,053
- Gross operating margin +€6,042
up €6,042 (+109.9%), from €5,498 to €11,540
- Taxes +€1,462
up €1,462 (+100.2%), from €1,459 to €2,920
- Financial charges -€687
down €687, from €196 to -€491
- Depreciation -€348
down €348 (-30.1%), from €1,155 to €808
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 | €38,242 | €43,992 | +€5,750 | +15.0% |
| Fixed assets | 21/28 | €2,456 | €1,648 | -€808 | -32.9% |
| Tangible fixed assets | 22/27 | €2,401 | €1,593 | -€808 | -33.6% |
| Furniture and vehicles | 24 | €2,401 | €1,593 | -€808 | -33.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €35,786 | €42,344 | +€6,558 | +18.3% |
| Amounts receivable within one year | 40/41 | €13,356 | €13,002 | -€354 | -2.7% |
| Trade receivables | 40 | €10,815 | €8,804 | -€2,010 | -18.6% |
| Other amounts receivable | 41 | €2,541 | €4,197 | +€1,656 | +65.2% |
| Cash at bank and in hand | 54/58 | €22,430 | €29,342 | +€6,912 | +30.8% |
| Total equity and liabilities | 10/49 | €38,242 | €43,992 | +€5,750 | +15.0% |
| Equity | 10/15 | €17,608 | €25,150 | +€7,543 | +42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,208 | €12,750 | +€7,543 | +144.8% |
| Amounts payable | 17/49 | €20,634 | €18,841 | -€1,793 | -8.7% |
| Amounts payable within one year | 42/48 | €20,634 | €18,841 | -€1,793 | -8.7% |
| Trade debts | 44 | €3,542 | €3,802 | +€260 | +7.3% |
| Suppliers | 440/4 | €3,542 | €3,802 | +€260 | +7.3% |
| Taxes, remuneration and social security | 45 | €4,910 | €2,857 | -€2,053 | -41.8% |
| Taxes | 450/3 | €2,503 | €451 | -€2,053 | -82.0% |
| Remuneration and social security | 454/9 | €2,407 | €2,407 | = | 0.0% |
| Other amounts payable | 47/48 | €12,182 | €12,182 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €808 | -€348 | -30.1% |
| Other operating charges | 640/8 | €746 | €766 | +€20 | +2.7% |
| Gross operating margin | 9900 | €5,498 | €11,540 | +€6,042 | +109.9% |
| Operating profit (loss) | 9901 | €3,597 | €9,967 | +€6,369 | +177.1% |
| Financial income | 75/76B | €8 | €5 | -€3 | -33.4% |
| Recurring financial income | 75 | €8 | €5 | -€3 | -33.4% |
| Financial charges | 65/66B | €196 | -€491 | -€687 | |
| Recurring financial charges | 65 | €196 | -€491 | -€687 | |
| Profit (loss) for the period before taxes | 9903 | €3,409 | €10,463 | +€7,054 | +206.9% |
| Income taxes | 67/77 | €1,459 | €2,920 | +€1,462 | +100.2% |
| Profit (loss) for the period | 9904 | €1,951 | €7,543 | +€5,592 | +286.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | €7,543 | +€5,592 | +286.7% |
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 3 October 2026 via checked.be.