ESKIMMOS: 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.
What changed
ESKIMMOS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€914,582
2024 · €53,635-€968,216
Equity
€444,267
2024 · €1.4m-€914,582
Cash
€118,927
2024 · €153,962-€35,035
Balance sheet total
€7.0m
2024 · €9.1m-€2.1m
Largest movements
Assets
- Tangible fixed assets -€2.1m
down €2.1m (-30.2%), from €7.0m to €4.9m
Equity and liabilities
- Other debts -€930,437
down €930,437 (-15.0%), from €6.2m to €5.3m
- Profit (loss) carried forward -€914,582
down €914,582 (-71.1%), from €1.3m to €372,217
- Debts after one year -€303,420
down €303,420 (-25.4%), from €1.2m to €892,376
Income statement
- Gross operating margin -€131,149
down €131,149 (-20.7%), from €633,783 to €502,634
- Depreciation -€59,364
down €59,364 (-14.7%), from €405,132 to €345,768
- Financial charges -€14,716
down €14,716 (-13.3%), from €110,918 to €96,203
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.
Result 2024
€53,635
Gross operating margin
-€131,149
Depreciation
+€59,364
Other operating charges
-€4,909
Other operating items
-€905,950
Financial income
-€289
Financial charges
+€14,716
Result 2025
-€914,582
Cash bridge derived
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.
From operations
-€1.5m
Investment
+€1.8m
Financing
-€312,551
Cash 2024
€153,962
From operations (derived)
-€1.5m
Net result for the year
-€914,582
Depreciation
+€345,768
Receivables within one year
-€26,848
Deferred charges and accrued income
+€29
Trade debts
+€49,219
Other debts
-€930,437
Accrued charges and deferred income
-€19,899
Investment (derived)
+€1.8m
Investment in fixed assets (net)
+€1.8m
Financing
-€312,551
Debts after one year
-€303,420
Current portion of long-term debt
-€9,131
Cash 2025
€118,927
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,113,169 | €6,984,920 | -€2.1m | -23.4% |
| Fixed assets | 21/28 | €8,955,774 | €6,835,740 | -€2.1m | -23.7% |
| Tangible fixed assets | 22/27 | €7,023,307 | €4,903,542 | -€2.1m | -30.2% |
| Land and buildings | 22 | €7,023,307 | €4,903,542 | -€2.1m | -30.2% |
| Financial fixed assets | 28 | €1,932,467 | €1,932,198 | -€269 | 0.0% |
| Current assets | 29/58 | €157,395 | €149,180 | -€8,215 | -5.2% |
| Amounts receivable within one year | 40/41 | €3,405 | €30,253 | +€26,848 | +788.4% |
| Trade receivables | 40 | €3,265 | €11,987 | +€8,722 | +267.2% |
| Other amounts receivable | 41 | €140 | €18,266 | +€18,125 | +12925.5% |
| Cash at bank and in hand | 54/58 | €153,962 | €118,927 | -€35,035 | -22.8% |
| Deferred charges and accrued income | 490/1 | €29 | €0 | -€29 | -100.0% |
| Total equity and liabilities | 10/49 | €9,113,169 | €6,984,920 | -€2.1m | -23.4% |
| Equity | 10/15 | €1,358,849 | €444,267 | -€914,582 | -67.3% |
| Contributions | 10/11 | €65,500 | €65,500 | = | 0.0% |
| Capital | 10 | €65,500 | €65,500 | = | 0.0% |
| Issued capital | 100 | €65,500 | €65,500 | = | 0.0% |
| Reserves | 13 | €6,550 | €6,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,550 | €6,550 | = | 0.0% |
| Legal reserve | 130 | €6,550 | €6,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,286,799 | €372,217 | -€914,582 | -71.1% |
| Amounts payable | 17/49 | €7,754,320 | €6,540,653 | -€1.2m | -15.7% |
| Amounts payable after more than one year | 17 | €1,195,796 | €892,376 | -€303,420 | -25.4% |
| Financial debts | 170/4 | €1,195,796 | €892,376 | -€303,420 | -25.4% |
| Amounts payable within one year | 42/48 | €6,538,625 | €5,648,277 | -€890,349 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €313,824 | €304,694 | -€9,131 | -2.9% |
| Trade debts | 44 | €26,678 | €75,898 | +€49,219 | +184.5% |
| Suppliers | 440/4 | €26,678 | €75,898 | +€49,219 | +184.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,198,122 | €5,267,685 | -€930,437 | -15.0% |
| Accrued charges and deferred income | 492/3 | €19,899 | €0 | -€19,899 | -100.0% |
| Non-recurring operating income | 76A | €33,662 | €0 | -€33,662 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405,132 | €345,768 | -€59,364 | -14.7% |
| Other operating charges | 640/8 | €64,650 | €69,558 | +€4,909 | +7.6% |
| Non-recurring operating charges | 66A | - | €905,950 | +€905,950 | |
| Gross operating margin | 9900 | €633,783 | €502,634 | -€131,149 | -20.7% |
| Operating profit (loss) | 9901 | €164,001 | -€818,643 | -€982,644 | |
| Financial income | 75/76B | €552 | €264 | -€289 | -52.3% |
| Recurring financial income | 75 | €552 | €264 | -€289 | -52.3% |
| Financial charges | 65/66B | €110,918 | €96,203 | -€14,716 | -13.3% |
| Recurring financial charges | 65 | €110,918 | €96,203 | -€14,716 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €53,635 | -€914,582 | -€968,216 | |
| Profit (loss) for the period | 9904 | €53,635 | -€914,582 | -€968,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,635 | -€914,582 | -€968,216 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.