EsLa: 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.
EsLa
Largest movements
- Tangible fixed assets -€447,001
down €447,001 (-8.8%), from €5.1m to €4.6m
of which Land and buildings: -€447,176
- Other debts -€404,412
down €404,412 (-14.3%), from €2.8m to €2.4m
- Debts after one year -€102,927
down €102,927 (-4.9%), from €2.1m to €2.0m
- Trade debts -€85,841
down €85,841 (-73.2%), from €117,292 to €31,451
- Profit (loss) carried forward +€82,178
up €82,178, from -€70,876 to €11,303
- Gross operating margin +€67,462
up €67,462 (+35.8%), from €188,496 to €255,958
- Taxes -€40,261
down €40,261 (-57.0%), from €70,656 to €30,395
- Depreciation -€8,175
down €8,175 (-9.1%), from €89,885 to €81,711
- Other operating charges +€4,706
up €4,706 (+16.7%), from €28,174 to €32,880
- Financial charges -€4,001
down €4,001 (-12.2%), from €32,794 to €28,794
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 | €5,171,166 | €4,711,962 | -€459,204 | -8.9% |
| Fixed assets | 21/28 | €5,091,181 | €4,644,180 | -€447,001 | -8.8% |
| Tangible fixed assets | 22/27 | €5,091,181 | €4,644,180 | -€447,001 | -8.8% |
| Land and buildings | 22 | €5,008,331 | €4,561,155 | -€447,176 | -8.9% |
| Plant, machinery and equipment | 23 | €9,895 | €5,521 | -€4,374 | -44.2% |
| Furniture and vehicles | 24 | €72,955 | €77,504 | +€4,549 | +6.2% |
| Current assets | 29/58 | €79,985 | €67,782 | -€12,203 | -15.3% |
| Amounts receivable within one year | 40/41 | €41,762 | €10,066 | -€31,695 | -75.9% |
| Trade receivables | 40 | €36,762 | €9,130 | -€27,632 | -75.2% |
| Other amounts receivable | 41 | €5,000 | €936 | -€4,064 | -81.3% |
| Cash at bank and in hand | 54/58 | €4,079 | €47,101 | +€43,022 | +1,055% |
| Deferred charges and accrued income | 490/1 | €34,145 | €10,615 | -€23,530 | -68.9% |
| Total equity and liabilities | 10/49 | €5,171,166 | €4,711,962 | -€459,204 | -8.9% |
| Equity | 10/15 | €29,124 | €111,303 | +€82,178 | +282% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,876 | €11,303 | +€82,178 | |
| Amounts payable | 17/49 | €5,142,042 | €4,600,659 | -€541,382 | -10.5% |
| Amounts payable after more than one year | 17 | €2,092,255 | €1,989,327 | -€102,927 | -4.9% |
| Financial debts | 170/4 | €2,092,255 | €1,989,327 | -€102,927 | -4.9% |
| Amounts payable within one year | 42/48 | €3,049,787 | €2,589,132 | -€460,655 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €101,714 | €102,927 | +€1,213 | +1.2% |
| Financial debts | 43 | €1,660 | €953 | -€707 | -42.6% |
| Credit institutions | 430/8 | €1,660 | €953 | -€707 | -42.6% |
| Trade debts | 44 | €117,292 | €31,451 | -€85,841 | -73.2% |
| Suppliers | 440/4 | €117,292 | €31,451 | -€85,841 | -73.2% |
| Taxes, remuneration and social security | 45 | €1,400 | €30,492 | +€29,093 | +2,079% |
| Taxes | 450/3 | €1,400 | €30,492 | +€29,093 | +2,079% |
| Other amounts payable | 47/48 | €2,827,721 | €2,423,309 | -€404,412 | -14.3% |
| Accrued charges and deferred income | 492/3 | - | €22,200 | +€22,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,885 | €81,711 | -€8,175 | -9.1% |
| Other operating charges | 640/8 | €28,174 | €32,880 | +€4,706 | +16.7% |
| Gross operating margin | 9900 | €188,496 | €255,958 | +€67,462 | +35.8% |
| Operating profit (loss) | 9901 | €70,437 | €141,367 | +€70,930 | +101% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €32,794 | €28,794 | -€4,001 | -12.2% |
| Recurring financial charges | 65 | €32,794 | €28,794 | -€4,001 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €37,643 | €112,574 | +€74,931 | +199% |
| Income taxes | 67/77 | €70,656 | €30,395 | -€40,261 | -57.0% |
| Profit (loss) for the period | 9904 | -€33,013 | €82,178 | +€115,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,013 | €82,178 | +€115,192 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.