ESKIMOFABRIEK: 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.
ESKIMOFABRIEK
Largest movements
- Receivables within one year -€72,420
no longer reported in 2025 (was €72,420)
of which Trade receivables: -€57,060
- Cash -€33,813
down €33,813 (-29.9%), from €113,139 to €79,326
- Deferred charges and accrued income -€2,642
down €2,642 (-47.0%), from €5,623 to €2,981
- Trade debts -€79,499
down €79,499 (-98.3%), from €80,904 to €1,405
- Profit (loss) carried forward -€25,814
down €25,814 (-16.9%), from -€153,185 to -€178,999
- Accrued charges and deferred income -€6,300
no longer reported in 2025 (was €6,300)
- Other debts +€3,402
new in 2025: €3,402
- Gross operating margin -€741,156
down €741,156, from €731,281 to -€9,874
- Write-downs -€172,510
down €172,510, from €63,283 to -€109,227
- Other operating charges +€120,224
up €120,224 (+786%), from €15,293 to €135,517
- Staff costs -€48,797
no longer reported in 2025 (was €48,797)
- Financial charges -€24,218
down €24,218 (-84.1%), from €28,808 to €4,590
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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,181 | €82,307 | -€108,875 | -56.9% |
| Current assets | 29/58 | €191,181 | €82,307 | -€108,875 | -56.9% |
| Amounts receivable within one year | 40/41 | €72,420 | - | -€72,420 | |
| Trade receivables | 40 | €57,060 | - | -€57,060 | |
| Other amounts receivable | 41 | €15,360 | - | -€15,360 | |
| Cash at bank and in hand | 54/58 | €113,139 | €79,326 | -€33,813 | -29.9% |
| Deferred charges and accrued income | 490/1 | €5,623 | €2,981 | -€2,642 | -47.0% |
| Total equity and liabilities | 10/49 | €191,181 | €82,307 | -€108,875 | -56.9% |
| Equity | 10/15 | €103,315 | €77,501 | -€25,814 | -25.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,185 | -€178,999 | -€25,814 | -16.9% |
| Amounts payable | 17/49 | €87,867 | €4,806 | -€83,061 | -94.5% |
| Amounts payable within one year | 42/48 | €81,567 | €4,806 | -€76,761 | -94.1% |
| Trade debts | 44 | €80,904 | €1,405 | -€79,499 | -98.3% |
| Suppliers | 440/4 | €80,904 | €1,405 | -€79,499 | -98.3% |
| Taxes, remuneration and social security | 45 | €663 | - | -€663 | |
| Remuneration and social security | 454/9 | €663 | - | -€663 | |
| Other amounts payable | 47/48 | - | €3,402 | +€3,402 | |
| Accrued charges and deferred income | 492/3 | €6,300 | - | -€6,300 | |
| Non-recurring operating income | 76A | €728,963 | - | -€728,963 | |
| Remuneration, social security and pensions | 62 | €48,797 | - | -€48,797 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,283 | -€109,227 | -€172,510 | |
| Other operating charges | 640/8 | €15,293 | €135,517 | +€120,224 | +786% |
| Gross operating margin | 9900 | €731,281 | -€9,874 | -€741,156 | |
| Operating profit (loss) | 9901 | €603,908 | -€36,165 | -€640,073 | |
| Financial income | 75/76B | €465 | €14,941 | +€14,476 | +3,111% |
| Recurring financial income | 75 | €465 | €14,941 | +€14,476 | +3,111% |
| Financial charges | 65/66B | €28,808 | €4,590 | -€24,218 | -84.1% |
| Recurring financial charges | 65 | €28,808 | €4,590 | -€24,218 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €575,566 | -€25,814 | -€601,380 | |
| Profit (loss) for the period | 9904 | €575,566 | -€25,814 | -€601,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €575,566 | -€25,814 | -€601,380 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.