ESKER BENELUX: 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 BENELUX
Largest movements
- Cash +€1.6m
up €1.6m (+228%), from €696,525 to €2.3m
mainly Net result for the year (+€1.4m) and Accrued charges and deferred income (+€882,588)
- Receivables within one year +€537,476
up €537,476 (+149%), from €360,002 to €897,478
- Tangible fixed assets +€57,299
new in 2025: €57,299
of which Other tangible fixed assets: +€36,684
- Profit (loss) carried forward +€1.4m
up €1.4m, from -€717,322 to €667,720
- Accrued charges and deferred income +€882,588
up €882,588 (+190%), from €464,728 to €1.3m
- Other debts -€709,625
down €709,625 (-100%), from €709,625 to €0
- Trade debts +€532,641
up €532,641 (+118%), from €453,299 to €985,940
- Tax, wage and social debts +€98,690
up €98,690 (+63.3%), from €156,010 to €254,700
of which Taxes: +€79,125
- Gross operating margin +€1.8m
up €1.8m (+219%), from €813,135 to €2.6m
- Taxes +€229,021
up €229,021 (+52,471%), from €436 to €229,458
- Staff costs +€128,299
up €128,299 (+15.9%), from €804,683 to €932,982
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 | €1,076,341 | €3,276,426 | +€2.2m | +204% |
| Fixed assets | 21/28 | €15,000 | €72,299 | +€57,299 | +382% |
| Tangible fixed assets | 22/27 | - | €57,299 | +€57,299 | |
| Furniture and vehicles | 24 | - | €20,615 | +€20,615 | |
| Other tangible fixed assets | 26 | - | €36,684 | +€36,684 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,061,341 | €3,204,127 | +€2.1m | +202% |
| Amounts receivable within one year | 40/41 | €360,002 | €897,478 | +€537,476 | +149% |
| Trade receivables | 40 | €360,002 | €897,478 | +€537,476 | +149% |
| Cash at bank and in hand | 54/58 | €696,525 | €2,283,221 | +€1.6m | +228% |
| Deferred charges and accrued income | 490/1 | €4,815 | €23,428 | +€18,613 | +387% |
| Total equity and liabilities | 10/49 | €1,076,341 | €3,276,426 | +€2.2m | +204% |
| Equity | 10/15 | -€707,322 | €677,720 | +€1.4m | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€717,322 | €667,720 | +€1.4m | |
| Provisions and deferred taxes | 16 | - | €10,750 | +€10,750 | |
| Provisions for liabilities and charges | 160/5 | - | €10,750 | +€10,750 | |
| Other liabilities and charges | 164/5 | - | €10,750 | +€10,750 | |
| Amounts payable | 17/49 | €1,783,663 | €2,587,956 | +€804,294 | +45.1% |
| Amounts payable within one year | 42/48 | €1,318,935 | €1,240,641 | -€78,295 | -5.9% |
| Trade debts | 44 | €453,299 | €985,940 | +€532,641 | +118% |
| Suppliers | 440/4 | €453,299 | €985,940 | +€532,641 | +118% |
| Taxes, remuneration and social security | 45 | €156,010 | €254,700 | +€98,690 | +63.3% |
| Taxes | 450/3 | €32,973 | €112,098 | +€79,125 | +240% |
| Remuneration and social security | 454/9 | €123,037 | €142,602 | +€19,565 | +15.9% |
| Other amounts payable | 47/48 | €709,625 | €0 | -€709,625 | -100% |
| Accrued charges and deferred income | 492/3 | €464,728 | €1,347,316 | +€882,588 | +190% |
| Remuneration, social security and pensions | 62 | €804,683 | €932,982 | +€128,299 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,940 | +€5,940 | |
| Other operating charges | 640/8 | €3,361 | €6,834 | +€3,472 | +103% |
| Gross operating margin | 9900 | €813,135 | €2,590,412 | +€1.8m | +219% |
| Operating profit (loss) | 9901 | €5,091 | €1,644,657 | +€1.6m | +32,207% |
| Financial income | 75/76B | €1,364 | €1,180 | -€184 | -13.5% |
| Recurring financial income | 75 | €1,364 | €1,180 | -€184 | -13.5% |
| Financial charges | 65/66B | €36,574 | €30,313 | -€6,261 | -17.1% |
| Recurring financial charges | 65 | €36,574 | €30,313 | -€6,261 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,119 | €1,615,524 | +€1.6m | |
| Income taxes | 67/77 | €436 | €229,458 | +€229,021 | +52,471% |
| Profit (loss) for the period | 9904 | -€30,555 | €1,386,066 | +€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,555 | €1,386,066 | +€1.4m |
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 30 October 2026 via checked.be.