ESKATRANS: 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.
What changed
ESKATRANS
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€232,571
2024 · -€13,724-€218,847
Equity
€810,315
2024 · €877,886-€67,571
Cash
€401,936
2024 · €149,813+€252,123
Balance sheet total
€7.1m
2024 · €6.5m+€582,044
Largest movements
Assets
- Tangible fixed assets +€815,498
up €815,498 (+30.1%), from €2.7m to €3.5m
of which Leasing and similar rights: +€478,006
- Receivables within one year -€761,005
down €761,005 (-27.5%), from €2.8m to €2.0m
of which Other amounts receivable: -€1.2m
- Deferred charges and accrued income +€293,256
up €293,256 (+193.0%), from €151,981 to €445,237
- Cash +€252,123
up €252,123 (+168.3%), from €149,813 to €401,936
mainly Receivables within one year (+€761,005) and Depreciation (+€687,868)
Equity and liabilities
- Reserves -€232,571
down €232,571 (-27.1%), from €859,286 to €626,715
of which Non-distributable reserves: -€230,000
- Current portion of long-term debt +€191,393
up €191,393 (+29.7%), from €645,079 to €836,472
- Accrued charges and deferred income +€171,987
up €171,987 (+138.4%), from €124,251 to €296,239
- Revaluation surpluses +€165,000
new in 2025: €165,000
- Debts after one year +€142,721
up €142,721 (+9.4%), from €1.5m to €1.7m
Income statement
- Turnover +€1.4m
up €1.4m (+6.9%), from €20.3m to €21.7m
- Goods and materials +€929,519
up €929,519 (+12.6%), from €7.4m to €8.3m
of which Purchases: +€963,819
- Staff costs +€527,777
up €527,777 (+8.4%), from €6.3m to €6.8m
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.
Result 2024
-€13,724
Turnover
+€1.4m
Other operating income
-€34,897
Goods and materials
-€929,519
Services and other goods
-€30,799
Staff costs
-€527,777
Depreciation
-€64,637
Other operating charges
-€32,856
Other operating items
+€63,931
Financial income
-€1,950
Financial charges
-€64,545
Taxes
+€12,608
Result 2025
-€232,571
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.
From operations
+€1.2m
Investment
-€1.5m
Financing
+€557,221
Cash 2024
€149,813
From operations (derived)
+€1.2m
Net result for the year
-€232,571
Depreciation
+€687,868
Stocks and contracts
-€9,574
Receivables within one year
+€761,005
Deferred charges and accrued income
-€293,256
Trade debts
+€44,164
Tax, wage and social debts
+€42,743
Other debts
-€1,500
Accrued charges and deferred income
+€171,987
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€557,221
Debts after one year
+€142,721
Current portion of long-term debt
+€191,393
Short-term financial debts
+€58,107
Contributions, distributions and other
+€165,000
Cash 2025
€401,936
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,504,000 | €7,086,043 | +€582,044 | +8.9% |
| Fixed assets | 21/28 | €3,239,930 | €4,028,026 | +€788,096 | +24.3% |
| Intangible fixed assets | 21 | €525,464 | €497,927 | -€27,537 | -5.2% |
| Tangible fixed assets | 22/27 | €2,709,409 | €3,524,907 | +€815,498 | +30.1% |
| Land and buildings | 22 | €116,057 | €104,734 | -€11,323 | -9.8% |
| Plant, machinery and equipment | 23 | €149,246 | €448,426 | +€299,180 | +200.5% |
| Furniture and vehicles | 24 | €1,039,268 | €1,089,322 | +€50,053 | +4.8% |
| Leasing and similar rights | 25 | €1,402,943 | €1,880,948 | +€478,006 | +34.1% |
| Other tangible fixed assets | 26 | €1,896 | €1,477 | -€418 | -22.1% |
| Financial fixed assets | 28 | €5,057 | €5,192 | +€135 | +2.7% |
| Other financial fixed assets | 284/8 | €5,057 | €5,192 | +€135 | +2.7% |
| Amounts receivable and cash guarantees | 285/8 | €5,057 | €5,192 | +€135 | +2.7% |
| Current assets | 29/58 | €3,264,069 | €3,058,017 | -€206,052 | -6.3% |
| Stocks and contracts in progress | 3 | €190,455 | €200,028 | +€9,574 | +5.0% |
| Stocks | 30/36 | €190,455 | €200,028 | +€9,574 | +5.0% |
| Goods purchased for resale | 34 | €190,455 | €200,028 | +€9,574 | +5.0% |
| Amounts receivable within one year | 40/41 | €2,771,821 | €2,010,816 | -€761,005 | -27.5% |
| Trade receivables | 40 | €145,055 | €590,560 | +€445,505 | +307.1% |
| Other amounts receivable | 41 | €2,626,766 | €1,420,256 | -€1.2m | -45.9% |
| Cash at bank and in hand | 54/58 | €149,813 | €401,936 | +€252,123 | +168.3% |
| Deferred charges and accrued income | 490/1 | €151,981 | €445,237 | +€293,256 | +193.0% |
| Total equity and liabilities | 10/49 | €6,504,000 | €7,086,043 | +€582,044 | +8.9% |
| Equity | 10/15 | €877,886 | €810,315 | -€67,571 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €165,000 | +€165,000 | |
| Reserves | 13 | €859,286 | €626,715 | -€232,571 | -27.1% |
| Non-distributable reserves | 130/1 | €432,663 | €202,663 | -€230,000 | -53.2% |
| Reserves not available under the articles | 1311 | €7,663 | €7,663 | = | 0.0% |
| Financial assistance | 1313 | €425,000 | €195,000 | -€230,000 | -54.1% |
| Tax-exempt reserves | 132 | €212,851 | €212,851 | = | 0.0% |
| Distributable reserves | 133 | €213,772 | €211,201 | -€2,571 | -1.2% |
| Amounts payable | 17/49 | €5,626,113 | €6,275,728 | +€649,615 | +11.5% |
| Amounts payable after more than one year | 17 | €1,525,967 | €1,668,688 | +€142,721 | +9.4% |
| Financial debts | 170/4 | €1,525,967 | €1,668,688 | +€142,721 | +9.4% |
| Leasing and similar obligations | 172 | €903,911 | €905,946 | +€2,035 | +0.2% |
| Credit institutions | 173 | €422,056 | €662,742 | +€240,686 | +57.0% |
| Other loans | 174 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Amounts payable within one year | 42/48 | €3,975,895 | €4,310,802 | +€334,907 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €645,079 | €836,472 | +€191,393 | +29.7% |
| Financial debts | 43 | €349,741 | €407,848 | +€58,107 | +16.6% |
| Credit institutions | 430/8 | €349,741 | €407,848 | +€58,107 | +16.6% |
| Trade debts | 44 | €2,364,000 | €2,408,163 | +€44,164 | +1.9% |
| Suppliers | 440/4 | €2,364,000 | €2,408,163 | +€44,164 | +1.9% |
| Taxes, remuneration and social security | 45 | €615,574 | €658,317 | +€42,743 | +6.9% |
| Taxes | 450/3 | €951 | €418 | -€533 | -56.1% |
| Remuneration and social security | 454/9 | €614,624 | €657,900 | +€43,276 | +7.0% |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Accrued charges and deferred income | 492/3 | €124,251 | €296,239 | +€171,987 | +138.4% |
| Operating income | 70/76A | €20,801,117 | €22,219,371 | +€1.4m | +6.8% |
| Turnover | 70 | €20,287,040 | €21,678,632 | +€1.4m | +6.9% |
| Other operating income | 74 | €488,450 | €453,553 | -€34,897 | -7.1% |
| Non-recurring operating income | 76A | €25,627 | €87,186 | +€61,559 | +240.2% |
| Operating charges | 60/66A | €20,528,297 | €22,111,512 | +€1.6m | +7.7% |
| Goods for resale, raw materials and consumables | 60 | €7,399,011 | €8,328,529 | +€929,519 | +12.6% |
| Purchases | 600/8 | €7,370,411 | €8,334,229 | +€963,819 | +13.1% |
| Change in stocks: decrease (increase) | 609 | €28,600 | -€5,700 | -€34,300 | |
| Services and other goods | 61 | €6,110,387 | €6,141,186 | +€30,799 | +0.5% |
| Remuneration, social security and pensions | 62 | €6,269,021 | €6,796,798 | +€527,777 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623,231 | €687,868 | +€64,637 | +10.4% |
| Other operating charges | 640/8 | €124,064 | €156,920 | +€32,856 | +26.5% |
| Non-recurring operating charges | 66A | €2,583 | €211 | -€2,372 | -91.8% |
| Operating profit (loss) | 9901 | €272,820 | €107,859 | -€164,960 | -60.5% |
| Financial income | 75/76B | €3,060 | €1,110 | -€1,950 | -63.7% |
| Recurring financial income | 75 | €3,060 | €1,110 | -€1,950 | -63.7% |
| Income from current assets | 751 | €64 | €232 | +€168 | +264.5% |
| Other financial income | 752/9 | €2,997 | €879 | -€2,118 | -70.7% |
| Financial charges | 65/66B | €276,996 | €341,541 | +€64,545 | +23.3% |
| Recurring financial charges | 65 | €263,676 | €341,541 | +€77,865 | +29.5% |
| Debt charges | 650 | €257,037 | €327,584 | +€70,547 | +27.4% |
| Other financial charges | 652/9 | €6,639 | €13,958 | +€7,318 | +110.2% |
| Non-recurring financial charges | 66B | €13,320 | - | -€13,320 | |
| Profit (loss) for the period before taxes | 9903 | -€1,116 | -€232,571 | -€231,455 | -20733.0% |
| Income taxes | 67/77 | €12,608 | - | -€12,608 | |
| Taxes | 670/3 | €12,608 | - | -€12,608 | |
| Profit (loss) for the period | 9904 | -€13,724 | -€232,571 | -€218,847 | -1594.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,724 | -€232,571 | -€218,847 | -1594.6% |
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 7 October 2026 via checked.be.