ESKIMO: 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.
ESKIMO
Largest movements
- Tangible fixed assets -€407,946
down €407,946 (-24.3%), from €1.7m to €1.3m
of which Land and buildings: -€391,687
- Current investments +€382,503
up €382,503 (+611.7%), from €62,534 to €445,037
- Receivables within one year +€156,458
up €156,458 (+185.1%), from €84,511 to €240,969
of which Other amounts receivable: +€155,890
- Cash +€46,101
up €46,101 (+253.8%), from €18,162 to €64,263
mainly Investment in fixed assets (net) (+€267,255) and Net result for the year (+€159,157)
- Reserves +€159,157
up €159,157 (+8.2%), from €1.9m to €2.1m
of which Distributable reserves: +€98,944
- Other debts +€29,895
up €29,895 (+12456.3%), from €240 to €30,135
- Gross operating margin +€153,248
up €153,248 (+66.7%), from €229,696 to €382,945
- Financial income -€60,952
down €60,952 (-80.6%), from €75,602 to €14,650
of which Non-recurring financial income: -€74,339
- Depreciation +€37,448
up €37,448 (+36.3%), from €103,243 to €140,691
- Other operating charges +€35,872
up €35,872 (+749.4%), from €4,787 to €40,659
- Taxes -€27,150
down €27,150 (-37.1%), from €73,223 to €46,073
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,657,495 | €2,847,599 | +€190,104 | +7.2% |
| Fixed assets | 21/28 | €1,677,130 | €1,269,184 | -€407,946 | -24.3% |
| Tangible fixed assets | 22/27 | €1,677,130 | €1,269,184 | -€407,946 | -24.3% |
| Land and buildings | 22 | €1,530,596 | €1,138,909 | -€391,687 | -25.6% |
| Plant, machinery and equipment | 23 | €146,533 | €130,275 | -€16,258 | -11.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €980,365 | €1,578,415 | +€598,050 | +61.0% |
| Amounts receivable after more than one year | 29 | €813,433 | €828,083 | +€14,650 | +1.8% |
| Other amounts receivable | 291 | €813,433 | €828,083 | +€14,650 | +1.8% |
| Amounts receivable within one year | 40/41 | €84,511 | €240,969 | +€156,458 | +185.1% |
| Trade receivables | 40 | - | €569 | +€569 | |
| Other amounts receivable | 41 | €84,511 | €240,401 | +€155,890 | +184.5% |
| Current investments | 50/53 | €62,534 | €445,037 | +€382,503 | +611.7% |
| Cash at bank and in hand | 54/58 | €18,162 | €64,263 | +€46,101 | +253.8% |
| Deferred charges and accrued income | 490/1 | €1,725 | €62 | -€1,663 | -96.4% |
| Total equity and liabilities | 10/49 | €2,657,495 | €2,847,599 | +€190,104 | +7.2% |
| Equity | 10/15 | €2,495,767 | €2,654,924 | +€159,157 | +6.4% |
| Contributions | 10/11 | €555,995 | €555,995 | = | 0.0% |
| Reserves | 13 | €1,939,772 | €2,098,929 | +€159,157 | +8.2% |
| Non-distributable reserves | 130/1 | €55,600 | €55,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55,600 | €55,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €362,655 | €422,869 | +€60,214 | +16.6% |
| Distributable reserves | 133 | €1,521,517 | €1,620,461 | +€98,944 | +6.5% |
| Provisions and deferred taxes | 16 | €127,652 | €138,152 | +€10,500 | +8.2% |
| Deferred taxes | 168 | €127,652 | €138,152 | +€10,500 | +8.2% |
| Amounts payable | 17/49 | €34,075 | €54,522 | +€20,447 | +60.0% |
| Amounts payable after more than one year | 17 | - | €120 | +€120 | |
| Other amounts payable | 178/9 | - | €120 | +€120 | |
| Amounts payable within one year | 42/48 | €34,035 | €54,402 | +€20,368 | +59.8% |
| Trade debts | 44 | €18,001 | €24,267 | +€6,266 | +34.8% |
| Suppliers | 440/4 | €18,001 | €24,267 | +€6,266 | +34.8% |
| Taxes, remuneration and social security | 45 | €15,793 | €0 | -€15,793 | -100.0% |
| Taxes | 450/3 | €15,793 | €0 | -€15,793 | -100.0% |
| Other amounts payable | 47/48 | €240 | €30,135 | +€29,895 | +12456.3% |
| Accrued charges and deferred income | 492/3 | €41 | €0 | -€41 | -100.0% |
| Non-recurring operating income | 76A | - | €158,123 | +€158,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,243 | €140,691 | +€37,448 | +36.3% |
| Other operating charges | 640/8 | €4,787 | €40,659 | +€35,872 | +749.4% |
| Gross operating margin | 9900 | €229,696 | €382,945 | +€153,248 | +66.7% |
| Operating profit (loss) | 9901 | €121,666 | €201,595 | +€79,929 | +65.7% |
| Financial income | 75/76B | €75,602 | €14,650 | -€60,952 | -80.6% |
| Recurring financial income | 75 | €1,263 | €14,650 | +€13,387 | +1060.1% |
| Non-recurring financial income | 76B | €74,339 | €0 | -€74,339 | -100.0% |
| Financial charges | 65/66B | €498 | €514 | +€16 | +3.3% |
| Recurring financial charges | 65 | €498 | €514 | +€16 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €196,770 | €215,731 | +€18,960 | +9.6% |
| Transfer from deferred taxes | 780 | €29,031 | €29,031 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €39,531 | +€39,531 | |
| Income taxes | 67/77 | €73,223 | €46,073 | -€27,150 | -37.1% |
| Profit (loss) for the period | 9904 | €152,579 | €159,157 | +€6,579 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €58,379 | €58,379 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €118,593 | +€118,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,957 | €98,944 | -€112,014 | -53.1% |
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 8 October 2026 via checked.be.