ESKIMMO: 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.
ESKIMMO
Largest movements
- Tangible fixed assets -€12,321
down €12,321 (-11.9%), from €103,895 to €91,574
of which Land and buildings: -€13,823
- Deferred charges and accrued income +€6,721
up €6,721 (+541.0%), from €1,242 to €7,964
- Receivables within one year +€3,836
up €3,836 (+11.9%), from €32,101 to €35,937
of which Other amounts receivable: +€7,639
- Profit (loss) carried forward +€21,602
up €21,602 (+16.8%), from -€128,859 to -€107,257
- Trade debts -€17,108
down €17,108 (-53.2%), from €32,167 to €15,059
- Other debts -€10,352
down €10,352 (-9.2%), from €111,944 to €101,592
- Tax, wage and social debts +€7,970
up €7,970 (+1289.3%), from €618 to €8,588
of which Taxes: +€8,588
- Gross operating margin +€17,783
up €17,783 (+54.8%), from €32,455 to €50,238
- Taxes +€9,040
up €9,040, from -€452 to €8,588
- Other operating charges -€1,380
down €1,380 (-29.5%), from €4,674 to €3,294
- Financial income -€1,243
no longer reported in 2024 (was €1,243)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,595 | €382,707 | +€1,112 | +0.3% |
| Fixed assets | 21/28 | €343,274 | €330,953 | -€12,321 | -3.6% |
| Tangible fixed assets | 22/27 | €103,895 | €91,574 | -€12,321 | -11.9% |
| Land and buildings | 22 | €101,953 | €88,130 | -€13,823 | -13.6% |
| Plant, machinery and equipment | 23 | - | €2,188 | +€2,188 | |
| Furniture and vehicles | 24 | €1,942 | €1,256 | -€686 | -35.3% |
| Financial fixed assets | 28 | €239,379 | €239,379 | = | 0.0% |
| Current assets | 29/58 | €38,321 | €51,754 | +€13,433 | +35.1% |
| Amounts receivable within one year | 40/41 | €32,101 | €35,937 | +€3,836 | +11.9% |
| Trade receivables | 40 | €3,803 | - | -€3,803 | |
| Other amounts receivable | 41 | €28,298 | €35,937 | +€7,639 | +27.0% |
| Cash at bank and in hand | 54/58 | €4,977 | €7,853 | +€2,876 | +57.8% |
| Deferred charges and accrued income | 490/1 | €1,242 | €7,964 | +€6,721 | +541.0% |
| Total equity and liabilities | 10/49 | €381,595 | €382,707 | +€1,112 | +0.3% |
| Equity | 10/15 | -€18,634 | €2,967 | +€21,602 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,224 | €48,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €42,024 | €42,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,859 | -€107,257 | +€21,602 | +16.8% |
| Amounts payable | 17/49 | €400,230 | €379,739 | -€20,490 | -5.1% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,730 | €125,239 | -€19,490 | -13.5% |
| Trade debts | 44 | €32,167 | €15,059 | -€17,108 | -53.2% |
| Suppliers | 440/4 | €32,167 | €15,059 | -€17,108 | -53.2% |
| Taxes, remuneration and social security | 45 | €618 | €8,588 | +€7,970 | +1289.3% |
| Taxes | 450/3 | - | €8,588 | +€8,588 | |
| Remuneration and social security | 454/9 | €618 | - | -€618 | |
| Other amounts payable | 47/48 | €111,944 | €101,592 | -€10,352 | -9.2% |
| Accrued charges and deferred income | 492/3 | €5,500 | €4,500 | -€1,000 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,093 | €16,169 | +€76 | +0.5% |
| Other operating charges | 640/8 | €4,674 | €3,294 | -€1,380 | -29.5% |
| Gross operating margin | 9900 | €32,455 | €50,238 | +€17,783 | +54.8% |
| Operating profit (loss) | 9901 | €11,688 | €30,775 | +€19,087 | +163.3% |
| Financial income | 75/76B | €1,243 | - | -€1,243 | |
| Recurring financial income | 75 | €1,243 | - | -€1,243 | |
| Financial charges | 65/66B | €260 | €585 | +€325 | +124.8% |
| Recurring financial charges | 65 | €260 | €585 | +€325 | +124.8% |
| Profit (loss) for the period before taxes | 9903 | €12,670 | €30,190 | +€17,519 | +138.3% |
| Income taxes | 67/77 | -€452 | €8,588 | +€9,040 | |
| Profit (loss) for the period | 9904 | €13,122 | €21,602 | +€8,479 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,122 | €21,602 | +€8,479 | +64.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.