ESKIL: 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.
ESKIL
Largest movements
- Receivables within one year +€64,880
up €64,880 (+12.3%), from €529,023 to €593,903
- Cash -€22,543
down €22,543 (-33.4%), from €67,409 to €44,866
mainly Receivables within one year (-€64,880) and Tax, wage and social debts (-€26,064)
- Deferred charges and accrued income -€17,862
down €17,862 (-99.9%), from €17,888 to €26
- Profit (loss) carried forward +€44,926
up €44,926 (+9.6%), from €466,361 to €511,287
- Tax, wage and social debts -€26,064
down €26,064 (-18.6%), from €140,455 to €114,391
- Gross operating margin -€82,427
down €82,427 (-61.2%), from €134,653 to €52,226
- Taxes -€21,848
down €21,848 (-49.9%), from €43,770 to €21,922
- Other operating charges -€12,173
down €12,173 (-83.6%), from €14,556 to €2,383
- Financial income +€2,229
up €2,229 (+7.9%), from €28,252 to €30,481
- Financial charges +€1,933
up €1,933 (+47.4%), from €4,078 to €6,011
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 | €631,062 | €649,849 | +€18,787 | +3.0% |
| Fixed assets | 21/28 | €16,742 | €11,054 | -€5,689 | -34.0% |
| Tangible fixed assets | 22/27 | €16,742 | €11,054 | -€5,689 | -34.0% |
| Furniture and vehicles | 24 | €16,742 | €11,054 | -€5,689 | -34.0% |
| Current assets | 29/58 | €614,320 | €638,796 | +€24,476 | +4.0% |
| Amounts receivable within one year | 40/41 | €529,023 | €593,903 | +€64,880 | +12.3% |
| Other amounts receivable | 41 | €529,023 | €593,903 | +€64,880 | +12.3% |
| Cash at bank and in hand | 54/58 | €67,409 | €44,866 | -€22,543 | -33.4% |
| Deferred charges and accrued income | 490/1 | €17,888 | €26 | -€17,862 | -99.9% |
| Total equity and liabilities | 10/49 | €631,062 | €649,849 | +€18,787 | +3.0% |
| Equity | 10/15 | €484,441 | €529,367 | +€44,926 | +9.3% |
| Contributions | 10/11 | €16,220 | €16,220 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €466,361 | €511,287 | +€44,926 | +9.6% |
| Amounts payable | 17/49 | €146,622 | €120,482 | -€26,139 | -17.8% |
| Amounts payable within one year | 42/48 | €145,284 | €119,304 | -€25,980 | -17.9% |
| Trade debts | 44 | €4,829 | €4,913 | +€85 | +1.8% |
| Suppliers | 440/4 | €4,829 | €4,913 | +€85 | +1.8% |
| Taxes, remuneration and social security | 45 | €140,455 | €114,391 | -€26,064 | -18.6% |
| Taxes | 450/3 | €140,455 | €114,391 | -€26,064 | -18.6% |
| Accrued charges and deferred income | 492/3 | €1,338 | €1,178 | -€160 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,265 | €7,465 | +€200 | +2.8% |
| Other operating charges | 640/8 | €14,556 | €2,383 | -€12,173 | -83.6% |
| Gross operating margin | 9900 | €134,653 | €52,226 | -€82,427 | -61.2% |
| Operating profit (loss) | 9901 | €112,833 | €42,378 | -€70,455 | -62.4% |
| Financial income | 75/76B | €28,252 | €30,481 | +€2,229 | +7.9% |
| Recurring financial income | 75 | €28,252 | €30,481 | +€2,229 | +7.9% |
| Financial charges | 65/66B | €4,078 | €6,011 | +€1,933 | +47.4% |
| Recurring financial charges | 65 | €4,078 | €6,011 | +€1,933 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €137,007 | €66,848 | -€70,159 | -51.2% |
| Income taxes | 67/77 | €43,770 | €21,922 | -€21,848 | -49.9% |
| Profit (loss) for the period | 9904 | €93,237 | €44,926 | -€48,311 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €93,237 | €44,926 | -€48,311 | -51.8% |
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 23 October 2026 via checked.be.