ESKOBAR: 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.
ESKOBAR
Largest movements
- Current investments +€57,046
new in 2025: €57,046
- Cash -€31,834
down €31,834 (-75.9%), from €41,915 to €10,081
mainly Current investments (-€57,046) and Contributions, distributions and other (-€38,000)
- Tangible fixed assets +€2,391
up €2,391 (+53.1%), from €4,505 to €6,896
of which Plant, machinery and equipment: +€4,434
- Other debts +€32,428
new in 2025: €32,428
- Profit (loss) carried forward -€20,033
down €20,033 (-52.0%), from €38,503 to €18,470
- Tax, wage and social debts +€8,810
up €8,810 (+399%), from €2,208 to €11,018
of which Taxes: +€5,169
- Advances received +€3,433
new in 2025: €3,433
- Trade debts +€2,712
up €2,712 (+200%), from €1,357 to €4,069
- Gross operating margin +€79,442
up €79,442, from -€24,638 to €54,804
- Staff costs +€29,708
up €29,708 (+14,563%), from €204 to €29,912
- Financial income -€6,183
down €6,183 (-96.9%), from €6,378 to €195
of which Non-recurring financial income: -€5,785
- Other operating charges +€2,625
up €2,625 (+560%), from €469 to €3,094
- Depreciation -€1,586
down €1,586 (-29.4%), from €5,390 to €3,804
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
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 | €48,268 | €75,634 | +€27,366 | +56.7% |
| Fixed assets | 21/28 | €4,505 | €6,896 | +€2,391 | +53.1% |
| Tangible fixed assets | 22/27 | €4,505 | €6,896 | +€2,391 | +53.1% |
| Land and buildings | 22 | €2,793 | €199 | -€2,594 | -92.9% |
| Plant, machinery and equipment | 23 | €1,510 | €5,944 | +€4,434 | +294% |
| Furniture and vehicles | 24 | €202 | €753 | +€551 | +273% |
| Current assets | 29/58 | €43,763 | €68,738 | +€24,975 | +57.1% |
| Amounts receivable within one year | 40/41 | €1,848 | €1,559 | -€289 | -15.6% |
| Trade receivables | 40 | €1,642 | €967 | -€675 | -41.1% |
| Other amounts receivable | 41 | €206 | €592 | +€386 | +187% |
| Current investments | 50/53 | - | €57,046 | +€57,046 | |
| Cash at bank and in hand | 54/58 | €41,915 | €10,081 | -€31,834 | -75.9% |
| Deferred charges and accrued income | 490/1 | - | €52 | +€52 | |
| Total equity and liabilities | 10/49 | €48,268 | €75,634 | +€27,366 | +56.7% |
| Equity | 10/15 | €44,703 | €24,670 | -€20,033 | -44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,503 | €18,470 | -€20,033 | -52.0% |
| Amounts payable | 17/49 | €3,565 | €50,964 | +€47,399 | +1,330% |
| Amounts payable within one year | 42/48 | €3,565 | €50,948 | +€47,383 | +1,329% |
| Trade debts | 44 | €1,357 | €4,069 | +€2,712 | +200% |
| Suppliers | 440/4 | €1,357 | €4,069 | +€2,712 | +200% |
| Advances received on contracts in progress | 46 | - | €3,433 | +€3,433 | |
| Taxes, remuneration and social security | 45 | €2,208 | €11,018 | +€8,810 | +399% |
| Taxes | 450/3 | €2,208 | €7,377 | +€5,169 | +234% |
| Remuneration and social security | 454/9 | - | €3,641 | +€3,641 | |
| Other amounts payable | 47/48 | - | €32,428 | +€32,428 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €204 | €29,912 | +€29,708 | +14,563% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,390 | €3,804 | -€1,586 | -29.4% |
| Other operating charges | 640/8 | €469 | €3,094 | +€2,625 | +560% |
| Gross operating margin | 9900 | -€24,638 | €54,804 | +€79,442 | |
| Operating profit (loss) | 9901 | -€30,701 | €17,994 | +€48,695 | |
| Financial income | 75/76B | €6,378 | €195 | -€6,183 | -96.9% |
| Recurring financial income | 75 | €593 | €195 | -€398 | -67.1% |
| Non-recurring financial income | 76B | €5,785 | - | -€5,785 | |
| Financial charges | 65/66B | €173 | €189 | +€16 | +9.2% |
| Recurring financial charges | 65 | €173 | €189 | +€16 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,496 | €18,000 | +€42,496 | |
| Income taxes | 67/77 | - | €33 | +€33 | |
| Profit (loss) for the period | 9904 | -€24,496 | €17,967 | +€42,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,496 | €17,967 | +€42,463 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.