Eskimo Fabriek: 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.
Eskimo Fabriek
Largest movements
- Stocks and contracts +€14,754
new in 2024: €14,754
- Tangible fixed assets +€2,374
up €2,374 (+1,013%), from €234 to €2,609
of which Land and buildings: +€1,339
- Receivables within one year -€2,101
down €2,101 (-1.2%), from €182,056 to €179,955
of which Other amounts receivable: -€32,681
- Other debts +€25,800
up €25,800 (+43.0%), from €60,000 to €85,800
- Trade debts -€19,518
no longer reported in 2024 (was €19,518)
- Tax, wage and social debts +€12,551
up €12,551 (+85.4%), from €14,699 to €27,250
of which Remuneration and social security: +€7,101
- Short-term financial debts -€7,543
no longer reported in 2024 (was €7,543)
- Profit (loss) carried forward +€4,826
up €4,826 (+8.9%), from €54,343 to €59,169
- Depreciation -€8,852
down €8,852 (-92.0%), from €9,622 to €771
- Other operating charges +€7,875
up €7,875 (+347%), from €2,267 to €10,142
- Taxes -€5,727
down €5,727 (-52.4%), from €10,933 to €5,205
- Staff costs -€5,431
down €5,431 (-10.0%), from €54,111 to €48,680
- Gross operating margin +€3,495
up €3,495 (+4.1%), from €86,128 to €89,623
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.
Derived cash bridge
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 | €185,490 | €201,606 | +€16,117 | +8.7% |
| Formation expenses | 20 | - | €1,240 | +€1,240 | |
| Fixed assets | 21/28 | €2,352 | €4,727 | +€2,374 | +101% |
| Tangible fixed assets | 22/27 | €234 | €2,609 | +€2,374 | +1,013% |
| Land and buildings | 22 | - | €1,339 | +€1,339 | |
| Furniture and vehicles | 24 | €234 | €1,270 | +€1,035 | +442% |
| Financial fixed assets | 28 | €2,118 | €2,118 | = | 0.0% |
| Current assets | 29/58 | €183,137 | €195,640 | +€12,502 | +6.8% |
| Stocks and contracts in progress | 3 | - | €14,754 | +€14,754 | |
| Stocks | 30/36 | - | €14,754 | +€14,754 | |
| Amounts receivable within one year | 40/41 | €182,056 | €179,955 | -€2,101 | -1.2% |
| Trade receivables | 40 | €32,594 | €63,174 | +€30,580 | +93.8% |
| Other amounts receivable | 41 | €149,462 | €116,782 | -€32,681 | -21.9% |
| Cash at bank and in hand | 54/58 | €781 | €4 | -€778 | -99.5% |
| Deferred charges and accrued income | 490/1 | €300 | €927 | +€627 | +209% |
| Total equity and liabilities | 10/49 | €185,490 | €201,606 | +€16,117 | +8.7% |
| Equity | 10/15 | €82,880 | €87,706 | +€4,826 | +5.8% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Capital | 10 | €12,405 | €12,405 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,195 | €6,195 | = | 0.0% |
| Reserves | 13 | €16,132 | €16,132 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,272 | €14,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,343 | €59,169 | +€4,826 | +8.9% |
| Amounts payable | 17/49 | €102,610 | €113,900 | +€11,290 | +11.0% |
| Amounts payable within one year | 42/48 | €101,760 | €113,050 | +€11,290 | +11.1% |
| Financial debts | 43 | €7,543 | - | -€7,543 | |
| Credit institutions | 430/8 | €7,543 | - | -€7,543 | |
| Trade debts | 44 | €19,518 | - | -€19,518 | |
| Suppliers | 440/4 | €19,518 | - | -€19,518 | |
| Taxes, remuneration and social security | 45 | €14,699 | €27,250 | +€12,551 | +85.4% |
| Taxes | 450/3 | €10,591 | €16,041 | +€5,450 | +51.5% |
| Remuneration and social security | 454/9 | €4,108 | €11,209 | +€7,101 | +173% |
| Other amounts payable | 47/48 | €60,000 | €85,800 | +€25,800 | +43.0% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €54,111 | €48,680 | -€5,431 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €771 | -€8,852 | -92.0% |
| Other operating charges | 640/8 | €2,267 | €10,142 | +€7,875 | +347% |
| Gross operating margin | 9900 | €86,128 | €89,623 | +€3,495 | +4.1% |
| Operating profit (loss) | 9901 | €20,127 | €30,030 | +€9,902 | +49.2% |
| Financial income | 75/76B | €6,369 | €5,557 | -€812 | -12.7% |
| Recurring financial income | 75 | €6,369 | €5,557 | -€812 | -12.7% |
| Financial charges | 65/66B | €877 | €1,555 | +€678 | +77.3% |
| Recurring financial charges | 65 | €877 | €1,555 | +€678 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €25,619 | €34,032 | +€8,413 | +32.8% |
| Income taxes | 67/77 | €10,933 | €5,205 | -€5,727 | -52.4% |
| Profit (loss) for the period | 9904 | €14,686 | €28,826 | +€14,140 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,686 | €28,826 | +€14,140 | +96.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.