ESKER: 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.
ESKER
Largest movements
- Receivables within one year +€2,232
up €2,232 (+31.5%), from €7,074 to €9,305
of which Trade receivables: +€2,235
- Cash +€1,819
new in 2025: €1,819
mainly Trade debts (+€7,334) and Tax, wage and social debts (+€3,209)
- Stocks and contracts -€787
down €787 (-6.8%), from €11,561 to €10,774
- Trade debts +€7,334
new in 2025: €7,334
- Profit (loss) carried forward -€6,283
down €6,283 (-99.9%), from €6,287 to €4
- Tax, wage and social debts +€3,209
up €3,209 (+87.9%), from €3,651 to €6,860
of which Taxes: +€3,423
- Other debts -€997
no longer reported in 2025 (was €997)
- Gross operating margin -€7,604
down €7,604, from €4,317 to -€3,287
- Other operating charges -€374
down €374 (-59.5%), from €629 to €255
- Financial income +€337
up €337 (+409%), from €83 to €420
- Taxes -€174
no longer reported in 2025 (was €174)
- Financial charges +€93
up €93 (+58.1%), from €160 to €253
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 | €18,635 | €21,898 | +€3,263 | +17.5% |
| Current assets | 29/58 | €18,635 | €21,898 | +€3,263 | +17.5% |
| Stocks and contracts in progress | 3 | €11,561 | €10,774 | -€787 | -6.8% |
| Stocks | 30/36 | €11,561 | €10,774 | -€787 | -6.8% |
| Amounts receivable within one year | 40/41 | €7,074 | €9,305 | +€2,232 | +31.5% |
| Trade receivables | 40 | €6,038 | €8,273 | +€2,235 | +37.0% |
| Other amounts receivable | 41 | €1,036 | €1,032 | -€4 | -0.4% |
| Cash at bank and in hand | 54/58 | - | €1,819 | +€1,819 | |
| Total equity and liabilities | 10/49 | €18,635 | €21,898 | +€3,263 | +17.5% |
| Equity | 10/15 | €13,987 | €7,704 | -€6,283 | -44.9% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,287 | €4 | -€6,283 | -99.9% |
| Amounts payable | 17/49 | €4,648 | €14,194 | +€9,546 | +205% |
| Amounts payable within one year | 42/48 | €4,648 | €14,194 | +€9,546 | +205% |
| Trade debts | 44 | - | €7,334 | +€7,334 | |
| Suppliers | 440/4 | - | €7,334 | +€7,334 | |
| Taxes, remuneration and social security | 45 | €3,651 | €6,860 | +€3,209 | +87.9% |
| Taxes | 450/3 | €2,460 | €5,883 | +€3,423 | +139% |
| Remuneration and social security | 454/9 | €1,191 | €977 | -€214 | -18.0% |
| Other amounts payable | 47/48 | €997 | - | -€997 | |
| Remuneration, social security and pensions | 62 | €2,850 | €2,908 | +€58 | +2.0% |
| Other operating charges | 640/8 | €629 | €255 | -€374 | -59.5% |
| Gross operating margin | 9900 | €4,317 | -€3,287 | -€7,604 | |
| Operating profit (loss) | 9901 | €838 | -€6,450 | -€7,288 | |
| Financial income | 75/76B | €83 | €420 | +€337 | +409% |
| Recurring financial income | 75 | €83 | €420 | +€337 | +409% |
| Financial charges | 65/66B | €160 | €253 | +€93 | +58.1% |
| Recurring financial charges | 65 | €160 | €253 | +€93 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €761 | -€6,283 | -€7,043 | |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | €587 | -€6,283 | -€6,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €587 | -€6,283 | -€6,869 |
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.