ESKO SOFTWARE: 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.
ESKO SOFTWARE
Largest movements
- Receivables within one year -€5.7m
down €5.7m (-56.3%), from €10.1m to €4.4m
of which Trade receivables: -€5.8m
- Intangible fixed assets +€4.8m
up €4.8m (+16.7%), from €28.9m to €33.8m
- Cash +€3.1m
up €3.1m (+368.7%), from €827,856 to €3.9m
mainly Depreciation (+€13.3m) and Net result for the year (+€8.7m)
- Short-term financial debts -€8.9m
down €8.9m (-85.0%), from €10.5m to €1.6m
- Profit (loss) carried forward +€8.7m
up €8.7m (+39.0%), from €22.2m to €30.9m
- Trade debts +€1.7m
up €1.7m (+37.0%), from €4.6m to €6.3m
- Tax, wage and social debts +€684,492
up €684,492 (+17.4%), from €3.9m to €4.6m
of which Taxes: +€714,552
- Turnover +€2.6m
up €2.6m (+5.4%), from €48.0m to €50.6m
- Services and other goods +€1.6m
up €1.6m (+5.1%), from €30.8m to €32.3m
- Taxes -€1.6m
down €1.6m (-60.0%), from €2.6m to €1.0m
of which Taxes: -€1.8m
- Other operating income -€1.1m
down €1.1m (-37.5%), from €2.9m to €1.8m
- Depreciation +€975,439
up €975,439 (+7.9%), from €12.4m to €13.3m
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 | €41,311,467 | €43,440,854 | +€2.1m | +5.2% |
| Fixed assets | 21/28 | €28,939,782 | €33,774,279 | +€4.8m | +16.7% |
| Intangible fixed assets | 21 | €28,939,782 | €33,774,279 | +€4.8m | +16.7% |
| Current assets | 29/58 | €12,371,685 | €9,666,575 | -€2.7m | -21.9% |
| Amounts receivable within one year | 40/41 | €10,128,588 | €4,424,388 | -€5.7m | -56.3% |
| Trade receivables | 40 | €7,741,991 | €1,918,257 | -€5.8m | -75.2% |
| Other amounts receivable | 41 | €2,386,597 | €2,506,132 | +€119,534 | +5.0% |
| Cash at bank and in hand | 54/58 | €827,856 | €3,880,298 | +€3.1m | +368.7% |
| Deferred charges and accrued income | 490/1 | €1,415,241 | €1,361,889 | -€53,352 | -3.8% |
| Total equity and liabilities | 10/49 | €41,311,467 | €43,440,854 | +€2.1m | +5.2% |
| Equity | 10/15 | €22,215,342 | €30,889,962 | +€8.7m | +39.0% |
| Profit (loss) carried forward | 14 | €22,215,342 | €30,889,962 | +€8.7m | +39.0% |
| Provisions and deferred taxes | 16 | - | €13,205 | +€13,205 | |
| Provisions for liabilities and charges | 160/5 | - | €13,205 | +€13,205 | |
| Other liabilities and charges | 164/5 | - | €13,205 | +€13,205 | |
| Amounts payable | 17/49 | €19,096,125 | €12,537,686 | -€6.6m | -34.3% |
| Amounts payable within one year | 42/48 | €19,037,779 | €12,479,059 | -€6.6m | -34.5% |
| Financial debts | 43 | €10,512,562 | €1,571,878 | -€8.9m | -85.0% |
| Credit institutions | 430/8 | €10,512,562 | €1,571,878 | -€8.9m | -85.0% |
| Trade debts | 44 | €4,593,841 | €6,291,314 | +€1.7m | +37.0% |
| Suppliers | 440/4 | €4,593,841 | €6,291,314 | +€1.7m | +37.0% |
| Taxes, remuneration and social security | 45 | €3,931,376 | €4,615,867 | +€684,492 | +17.4% |
| Taxes | 450/3 | €305,676 | €1,020,228 | +€714,552 | +233.8% |
| Remuneration and social security | 454/9 | €3,625,700 | €3,595,639 | -€30,061 | -0.8% |
| Accrued charges and deferred income | 492/3 | €58,346 | €58,628 | +€281 | +0.5% |
| Operating income | 70/76A | €68,715,227 | €70,572,070 | +€1.9m | +2.7% |
| Turnover | 70 | €47,991,848 | €50,569,983 | +€2.6m | +5.4% |
| Own construction capitalised | 72 | €17,775,590 | €18,160,153 | +€384,563 | +2.2% |
| Other operating income | 74 | €2,947,789 | €1,841,934 | -€1.1m | -37.5% |
| Operating charges | 60/66A | €58,099,213 | €60,399,452 | +€2.3m | +4.0% |
| Goods for resale, raw materials and consumables | 60 | €14,527 | €1,209 | -€13,317 | -91.7% |
| Purchases | 600/8 | €14,527 | €1,209 | -€13,317 | -91.7% |
| Services and other goods | 61 | €30,751,102 | €32,318,969 | +€1.6m | +5.1% |
| Remuneration, social security and pensions | 62 | €14,176,499 | €14,736,824 | +€560,325 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,350,217 | €13,325,657 | +€975,439 | +7.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€362 | €13,205 | +€13,567 | |
| Other operating charges | 640/8 | €807,230 | €245 | -€806,985 | -100.0% |
| Non-recurring operating charges | 66A | - | €3,343 | +€3,343 | |
| Operating profit (loss) | 9901 | €10,616,015 | €10,172,618 | -€443,397 | -4.2% |
| Financial income | 75/76B | €489,168 | €148,189 | -€340,979 | -69.7% |
| Recurring financial income | 75 | €489,168 | €148,189 | -€340,979 | -69.7% |
| Income from current assets | 751 | €488,444 | €59,376 | -€429,068 | -87.8% |
| Other financial income | 752/9 | €724 | €88,813 | +€88,089 | +12161.3% |
| Financial charges | 65/66B | €1,329,894 | €601,235 | -€728,658 | -54.8% |
| Recurring financial charges | 65 | €1,329,894 | €601,235 | -€728,658 | -54.8% |
| Debt charges | 650 | €984,619 | €357,135 | -€627,484 | -63.7% |
| Other financial charges | 652/9 | €345,274 | €244,100 | -€101,174 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €9,775,289 | €9,719,572 | -€55,717 | -0.6% |
| Income taxes | 67/77 | €2,610,130 | €1,044,952 | -€1.6m | -60.0% |
| Taxes | 670/3 | €2,892,284 | €1,044,952 | -€1.8m | -63.9% |
| Tax adjustments and reversals of tax provisions | 77 | €282,154 | - | -€282,154 | |
| Profit (loss) for the period | 9904 | €7,165,159 | €8,674,620 | +€1.5m | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,165,159 | €8,674,620 | +€1.5m | +21.1% |
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 3 October 2026 via checked.be.