ESM Consulting: 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.
ESM Consulting
Largest movements
- Receivables within one year -€24,474
down €24,474 (-98.6%), from €24,825 to €351
of which Other amounts receivable: -€12,448
- Cash -€4,205
down €4,205 (-93.2%), from €4,511 to €306
mainly Trade debts (-€22,024) and Net result for the year (-€7,007)
- Trade debts -€22,024
no longer reported in 2025 (was €22,024)
- Profit (loss) carried forward -€7,007
down €7,007 (-152%), from -€4,617 to -€11,624
- Other debts +€353
new in 2025: €353
- Gross operating margin -€42,150
down €42,150 (-88.3%), from €47,752 to €5,601
- Staff costs -€22,924
down €22,924 (-65.4%), from €35,076 to €12,152
- Taxes -€1,725
no longer reported in 2025 (was €1,725)
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 | €29,335 | €657 | -€28,678 | -97.8% |
| Current assets | 29/58 | €29,335 | €657 | -€28,678 | -97.8% |
| Amounts receivable within one year | 40/41 | €24,825 | €351 | -€24,474 | -98.6% |
| Trade receivables | 40 | €12,026 | - | -€12,026 | |
| Other amounts receivable | 41 | €12,799 | €351 | -€12,448 | -97.3% |
| Cash at bank and in hand | 54/58 | €4,511 | €306 | -€4,205 | -93.2% |
| Total equity and liabilities | 10/49 | €29,335 | €657 | -€28,678 | -97.8% |
| Equity | 10/15 | €5,383 | -€1,624 | -€7,007 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,617 | -€11,624 | -€7,007 | -152% |
| Amounts payable | 17/49 | €23,952 | €2,281 | -€21,671 | -90.5% |
| Amounts payable within one year | 42/48 | €23,952 | €2,281 | -€21,671 | -90.5% |
| Trade debts | 44 | €22,024 | - | -€22,024 | |
| Suppliers | 440/4 | €22,024 | - | -€22,024 | |
| Taxes, remuneration and social security | 45 | €1,928 | €1,928 | = | 0.0% |
| Taxes | 450/3 | €1,725 | €1,725 | = | 0.0% |
| Remuneration and social security | 454/9 | €203 | €203 | = | 0.0% |
| Other amounts payable | 47/48 | - | €353 | +€353 | |
| Remuneration, social security and pensions | 62 | €35,076 | €12,152 | -€22,924 | -65.4% |
| Other operating charges | 640/8 | €464 | €402 | -€62 | -13.4% |
| Non-recurring operating charges | 66A | €7,187 | - | -€7,187 | |
| Gross operating margin | 9900 | €47,752 | €5,601 | -€42,150 | -88.3% |
| Operating profit (loss) | 9901 | €5,024 | -€6,953 | -€11,977 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +18,400% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +18,400% |
| Financial charges | 65/66B | €56 | €56 | +€1 | +1.6% |
| Recurring financial charges | 65 | €56 | €56 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €4,969 | -€7,007 | -€11,976 | |
| Income taxes | 67/77 | €1,725 | - | -€1,725 | |
| Profit (loss) for the period | 9904 | €3,244 | -€7,007 | -€10,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,244 | -€7,007 | -€10,251 |
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 14 October 2026 via checked.be.