eSKay Beverages: 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.
eSKay Beverages
Largest movements
- Tangible fixed assets -€11,275
down €11,275 (-8.5%), from €132,240 to €120,966
of which Plant, machinery and equipment: -€9,721
- Cash +€6,078
up €6,078 (+81.7%), from €7,443 to €13,522
mainly Depreciation (+€12,274) and Tax, wage and social debts (+€4,459)
- Stocks and contracts +€4,387
up €4,387 (+59.5%), from €7,372 to €11,759
- Tax, wage and social debts +€4,459
up €4,459 (+229%), from €1,951 to €6,410
- Profit (loss) carried forward -€2,846
down €2,846 (-4.9%), from -€57,627 to -€60,473
- Gross operating margin +€3,555
up €3,555 (+59.4%), from €5,986 to €9,541
- Financial income +€537
up €537 (+127,826%), from €0 to €537
- Other operating charges -€233
down €233 (-29.5%), from €789 to €556
- Depreciation +€131
up €131 (+1.1%), from €12,144 to €12,274
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 | €164,650 | €164,902 | +€252 | +0.2% |
| Fixed assets | 21/28 | €135,240 | €123,966 | -€11,275 | -8.3% |
| Tangible fixed assets | 22/27 | €132,240 | €120,966 | -€11,275 | -8.5% |
| Plant, machinery and equipment | 23 | €116,660 | €106,939 | -€9,721 | -8.3% |
| Other tangible fixed assets | 26 | €15,581 | €14,027 | -€1,554 | -10.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €29,409 | €40,936 | +€11,527 | +39.2% |
| Stocks and contracts in progress | 3 | €7,372 | €11,759 | +€4,387 | +59.5% |
| Stocks | 30/36 | €7,372 | €11,759 | +€4,387 | +59.5% |
| Amounts receivable within one year | 40/41 | €14,418 | €15,410 | +€991 | +6.9% |
| Trade receivables | 40 | €13,359 | €15,398 | +€2,039 | +15.3% |
| Other amounts receivable | 41 | €1,060 | €12 | -€1,048 | -98.9% |
| Cash at bank and in hand | 54/58 | €7,443 | €13,522 | +€6,078 | +81.7% |
| Deferred charges and accrued income | 490/1 | €175 | €246 | +€71 | +40.3% |
| Total equity and liabilities | 10/49 | €164,650 | €164,902 | +€252 | +0.2% |
| Equity | 10/15 | €42,373 | €39,527 | -€2,846 | -6.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,627 | -€60,473 | -€2,846 | -4.9% |
| Amounts payable | 17/49 | €122,277 | €125,375 | +€3,098 | +2.5% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,277 | €25,375 | +€3,098 | +13.9% |
| Trade debts | 44 | €2,604 | €2,886 | +€282 | +10.8% |
| Suppliers | 440/4 | €2,604 | €2,886 | +€282 | +10.8% |
| Taxes, remuneration and social security | 45 | €1,951 | €6,410 | +€4,459 | +229% |
| Taxes | 450/3 | €1,951 | €6,410 | +€4,459 | +229% |
| Other amounts payable | 47/48 | €17,721 | €16,079 | -€1,643 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,144 | €12,274 | +€131 | +1.1% |
| Other operating charges | 640/8 | €789 | €556 | -€233 | -29.5% |
| Gross operating margin | 9900 | €5,986 | €9,541 | +€3,555 | +59.4% |
| Operating profit (loss) | 9901 | -€6,947 | -€3,289 | +€3,658 | +52.7% |
| Financial income | 75/76B | €0 | €537 | +€537 | +127,826% |
| Recurring financial income | 75 | €0 | €537 | +€537 | +127,826% |
| Financial charges | 65/66B | €164 | €94 | -€69 | -42.5% |
| Recurring financial charges | 65 | €164 | €94 | -€69 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,110 | -€2,846 | +€4,264 | +60.0% |
| Profit (loss) for the period | 9904 | -€7,110 | -€2,846 | +€4,264 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,110 | -€2,846 | +€4,264 | +60.0% |
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 27 October 2026 via checked.be.