ESME: 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.
ESME
Largest movements
- Cash -€1,269
down €1,269 (-78.7%), from €1,612 to €343
mainly Net result for the year (-€1,269)
- Profit (loss) carried forward -€1,269
down €1,269 (-37.5%), from -€3,388 to -€4,657
- Gross operating margin +€165
up €165 (+25.6%), from -€643 to -€478
- Other operating charges +€106
up €106 (+18.7%), from €566 to €672
- Financial charges +€61
up €61 (+105.3%), from €58 to €119
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 | €1,612 | €343 | -€1,269 | -78.7% |
| Current assets | 29/58 | €1,612 | €343 | -€1,269 | -78.7% |
| Cash at bank and in hand | 54/58 | €1,612 | €343 | -€1,269 | -78.7% |
| Total equity and liabilities | 10/49 | €1,612 | €343 | -€1,269 | -78.7% |
| Equity | 10/15 | €1,612 | €343 | -€1,269 | -78.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,388 | -€4,657 | -€1,269 | -37.5% |
| Other operating charges | 640/8 | €566 | €672 | +€106 | +18.7% |
| Gross operating margin | 9900 | -€643 | -€478 | +€165 | +25.6% |
| Operating profit (loss) | 9901 | -€1,209 | -€1,150 | +€59 | +4.9% |
| Financial charges | 65/66B | €58 | €119 | +€61 | +105.3% |
| Recurring financial charges | 65 | €58 | €119 | +€61 | +105.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,267 | -€1,269 | -€2 | -0.2% |
| Profit (loss) for the period | 9904 | -€1,267 | -€1,269 | -€2 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,267 | -€1,269 | -€2 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.