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 -€25,424
down €25,424 (-15.5%), from €164,405 to €138,981
of which Land and buildings: -€17,534
- Cash -€20,539
down €20,539 (-45.4%), from €45,207 to €24,668
mainly Net result for the year (-€47,476) and Stocks and contracts (-€14,988)
- Stocks and contracts +€14,988
up €14,988 (+27.6%), from €54,291 to €69,279
- Receivables within one year -€14,709
down €14,709 (-61.9%), from €23,760 to €9,051
of which Other amounts receivable: -€7,626
- Intangible fixed assets -€4,400
down €4,400 (-25.0%), from €17,600 to €13,200
- Profit (loss) carried forward -€47,476
down €47,476 (-62.3%), from €76,205 to €28,729
- Tax, wage and social debts -€10,501
down €10,501 (-53.0%), from €19,800 to €9,299
of which Remuneration and social security: -€10,242
- Other debts +€10,000
up €10,000 (+181.3%), from €5,517 to €15,517
- Gross operating margin -€31,705
down €31,705 (-41.5%), from €76,381 to €44,676
- Staff costs -€26,968
down €26,968 (-32.7%), from €82,565 to €55,597
- Financial charges -€16,626
down €16,626 (-79.7%), from €20,857 to €4,231
- Depreciation -€2,551
down €2,551 (-7.9%), from €32,375 to €29,824
- Other operating charges +€1,364
up €1,364 (+102.3%), from €1,333 to €2,697
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 | €362,933 | €312,669 | -€50,264 | -13.8% |
| Fixed assets | 21/28 | €182,580 | €152,756 | -€29,824 | -16.3% |
| Intangible fixed assets | 21 | €17,600 | €13,200 | -€4,400 | -25.0% |
| Tangible fixed assets | 22/27 | €164,405 | €138,981 | -€25,424 | -15.5% |
| Land and buildings | 22 | €137,287 | €119,753 | -€17,534 | -12.8% |
| Plant, machinery and equipment | 23 | €13,940 | €10,426 | -€3,513 | -25.2% |
| Furniture and vehicles | 24 | €11,158 | €7,566 | -€3,592 | -32.2% |
| Other tangible fixed assets | 26 | €2,020 | €1,235 | -€785 | -38.9% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €180,353 | €159,914 | -€20,440 | -11.3% |
| Amounts receivable after more than one year | 29 | €55,532 | €55,532 | = | 0.0% |
| Other amounts receivable | 291 | €55,532 | €55,532 | = | 0.0% |
| Stocks and contracts in progress | 3 | €54,291 | €69,279 | +€14,988 | +27.6% |
| Stocks | 30/36 | €54,291 | €69,279 | +€14,988 | +27.6% |
| Amounts receivable within one year | 40/41 | €23,760 | €9,051 | -€14,709 | -61.9% |
| Trade receivables | 40 | €7,183 | €100 | -€7,084 | -98.6% |
| Other amounts receivable | 41 | €16,577 | €8,951 | -€7,626 | -46.0% |
| Current investments | 50/53 | €180 | - | -€180 | |
| Cash at bank and in hand | 54/58 | €45,207 | €24,668 | -€20,539 | -45.4% |
| Deferred charges and accrued income | 490/1 | €1,384 | €1,384 | = | 0.0% |
| Total equity and liabilities | 10/49 | €362,933 | €312,669 | -€50,264 | -13.8% |
| Equity | 10/15 | €236,550 | €189,074 | -€47,476 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €139,885 | €139,885 | = | 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 | €76,205 | €28,729 | -€47,476 | -62.3% |
| Amounts payable | 17/49 | €126,383 | €123,595 | -€2,788 | -2.2% |
| Amounts payable after more than one year | 17 | €69,000 | €69,000 | = | 0.0% |
| Other amounts payable | 178/9 | €69,000 | €69,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,383 | €54,595 | -€2,788 | -4.9% |
| Trade debts | 44 | €32,066 | €29,779 | -€2,286 | -7.1% |
| Suppliers | 440/4 | €32,066 | €29,779 | -€2,286 | -7.1% |
| Taxes, remuneration and social security | 45 | €19,800 | €9,299 | -€10,501 | -53.0% |
| Taxes | 450/3 | €1,669 | €1,410 | -€259 | -15.5% |
| Remuneration and social security | 454/9 | €18,131 | €7,888 | -€10,242 | -56.5% |
| Other amounts payable | 47/48 | €5,517 | €15,517 | +€10,000 | +181.3% |
| Remuneration, social security and pensions | 62 | €82,565 | €55,597 | -€26,968 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,375 | €29,824 | -€2,551 | -7.9% |
| Other operating charges | 640/8 | €1,333 | €2,697 | +€1,364 | +102.3% |
| Gross operating margin | 9900 | €76,381 | €44,676 | -€31,705 | -41.5% |
| Operating profit (loss) | 9901 | -€39,892 | -€43,443 | -€3,551 | -8.9% |
| Financial income | 75/76B | - | €197 | +€197 | |
| Recurring financial income | 75 | - | €197 | +€197 | |
| Financial charges | 65/66B | €20,857 | €4,231 | -€16,626 | -79.7% |
| Recurring financial charges | 65 | €20,857 | €4,231 | -€16,626 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,749 | -€47,476 | +€13,273 | +21.8% |
| Profit (loss) for the period | 9904 | -€60,749 | -€47,476 | +€13,273 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,749 | -€47,476 | +€13,273 | +21.8% |
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.