ESME FOOD: what changed
What changed
ESME FOOD
NACE 46.391, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€95,901
2024 · €130,692-€34,791
Equity
€304,899
2024 · €273,998+€30,901
Cash
€5,490
2024 · €12,926-€7,436
Balance sheet total
€1.8m
2024 · €958,920+€810,806
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+404%), from €255,378 to €1.3m
of which Land and buildings: +€938,006
- Receivables within one year -€241,807
down €241,807 (-48.8%), from €495,470 to €253,663
of which Other amounts receivable: -€248,764
- Stocks and contracts +€20,959
up €20,959 (+22.4%), from €93,380 to €114,339
Equity and liabilities
- Debts after one year +€572,353
up €572,353 (+244%), from €234,813 to €807,166
- Trade debts +€148,186
up €148,186 (+131%), from €113,402 to €261,587
- Reserves +€40,000
up €40,000 (+17.4%), from €230,000 to €270,000
- Short-term financial debts +€38,259
up €38,259 (+30.7%), from €124,500 to €162,759
- Current portion of long-term debt +€19,468
up €19,468 (+26.8%), from €72,687 to €92,154
Income statement
- Depreciation +€41,176
up €41,176 (+72.1%), from €57,081 to €98,257
- Gross operating margin +€29,038
up €29,038 (+7.4%), from €391,830 to €420,868
- Staff costs +€19,734
up €19,734 (+14.1%), from €139,779 to €159,513
- Taxes -€18,731
down €18,731 (-45.6%), from €41,041 to €22,310
- Financial charges +€17,937
up €17,937 (+80.6%), from €22,266 to €40,204
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€130,692
Gross operating margin
+€29,038
Staff costs
-€19,734
Depreciation
-€41,176
Other operating charges
-€2,197
Financial income
-€1,516
Financial charges
-€17,937
Taxes
+€18,731
Result 2025
€95,901
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€556,396
Investment
-€1.1m
Financing
+€565,080
Cash 2024
€12,926
From operations (derived)
+€556,396
Net result for the year
+€95,901
Depreciation
+€98,257
Stocks and contracts
-€20,959
Receivables within one year
+€241,807
Deferred charges and accrued income
-€8,435
Trade debts
+€148,186
Tax, wage and social debts
-€17,563
Other debts
+€16,774
Accrued charges and deferred income
+€2,428
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€565,080
Debts after one year
+€572,353
Current portion of long-term debt
+€19,468
Short-term financial debts
+€38,259
Contributions, distributions and other
-€65,000
Cash 2025
€5,490
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €958,920 | €1,769,726 | +€810,806 | +84.6% |
| Fixed assets | 21/28 | €258,378 | €1,289,032 | +€1.0m | +399% |
| Intangible fixed assets | 21 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Tangible fixed assets | 22/27 | €255,378 | €1,287,532 | +€1.0m | +404% |
| Land and buildings | 22 | - | €938,006 | +€938,006 | |
| Plant, machinery and equipment | 23 | €64,103 | €186,314 | +€122,210 | +191% |
| Furniture and vehicles | 24 | €7,766 | €5,034 | -€2,732 | -35.2% |
| Leasing and similar rights | 25 | €19,222 | €14,690 | -€4,532 | -23.6% |
| Other tangible fixed assets | 26 | €164,287 | €143,490 | -€20,797 | -12.7% |
| Current assets | 29/58 | €700,542 | €480,694 | -€219,849 | -31.4% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €93,380 | €114,339 | +€20,959 | +22.4% |
| Stocks | 30/36 | €93,380 | €114,339 | +€20,959 | +22.4% |
| Amounts receivable within one year | 40/41 | €495,470 | €253,663 | -€241,807 | -48.8% |
| Trade receivables | 40 | €230,419 | €237,377 | +€6,958 | +3.0% |
| Other amounts receivable | 41 | €265,051 | €16,286 | -€248,764 | -93.9% |
| Cash at bank and in hand | 54/58 | €12,926 | €5,490 | -€7,436 | -57.5% |
| Deferred charges and accrued income | 490/1 | €8,766 | €17,201 | +€8,435 | +96.2% |
| Total equity and liabilities | 10/49 | €958,920 | €1,769,726 | +€810,806 | +84.6% |
| Equity | 10/15 | €273,998 | €304,899 | +€30,901 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,000 | €270,000 | +€40,000 | +17.4% |
| Distributable reserves | 133 | €230,000 | €270,000 | +€40,000 | +17.4% |
| Profit (loss) carried forward | 14 | €25,398 | €16,299 | -€9,099 | -35.8% |
| Amounts payable | 17/49 | €684,922 | €1,464,827 | +€779,905 | +114% |
| Amounts payable after more than one year | 17 | €234,813 | €807,166 | +€572,353 | +244% |
| Financial debts | 170/4 | €234,813 | €807,166 | +€572,353 | +244% |
| Amounts payable within one year | 42/48 | €450,109 | €655,233 | +€205,124 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €72,687 | €92,154 | +€19,468 | +26.8% |
| Financial debts | 43 | €124,500 | €162,759 | +€38,259 | +30.7% |
| Credit institutions | 430/8 | €124,500 | €162,759 | +€38,259 | +30.7% |
| Trade debts | 44 | €113,402 | €261,587 | +€148,186 | +131% |
| Suppliers | 440/4 | €113,402 | €261,587 | +€148,186 | +131% |
| Taxes, remuneration and social security | 45 | €74,521 | €56,958 | -€17,563 | -23.6% |
| Taxes | 450/3 | €53,209 | €41,041 | -€12,168 | -22.9% |
| Remuneration and social security | 454/9 | €21,312 | €15,917 | -€5,395 | -25.3% |
| Other amounts payable | 47/48 | €65,000 | €81,774 | +€16,774 | +25.8% |
| Accrued charges and deferred income | 492/3 | - | €2,428 | +€2,428 | |
| Non-recurring operating income | 76A | €1,101 | €2,382 | +€1,281 | +116% |
| Remuneration, social security and pensions | 62 | €139,779 | €159,513 | +€19,734 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,081 | €98,257 | +€41,176 | +72.1% |
| Other operating charges | 640/8 | €12,763 | €14,960 | +€2,197 | +17.2% |
| Gross operating margin | 9900 | €391,830 | €420,868 | +€29,038 | +7.4% |
| Operating profit (loss) | 9901 | €182,206 | €148,138 | -€34,068 | -18.7% |
| Financial income | 75/76B | €11,793 | €10,277 | -€1,516 | -12.9% |
| Recurring financial income | 75 | €11,793 | €10,277 | -€1,516 | -12.9% |
| Financial charges | 65/66B | €22,266 | €40,204 | +€17,937 | +80.6% |
| Recurring financial charges | 65 | €22,266 | €40,204 | +€17,937 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | €171,733 | €118,211 | -€53,522 | -31.2% |
| Income taxes | 67/77 | €41,041 | €22,310 | -€18,731 | -45.6% |
| Profit (loss) for the period | 9904 | €130,692 | €95,901 | -€34,791 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,692 | €95,901 | -€34,791 | -26.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.