EsoBiotec: 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.
EsoBiotec
Largest movements
- Receivables within one year +€15.8m
up €15.8m (+2887.7%), from €547,837 to €16.4m
of which Other amounts receivable: +€15.9m
- Current investments -€1.4m
no longer reported in 2025 (was €1.4m)
- Cash -€1.2m
down €1.2m (-91.3%), from €1.3m to €113,183
mainly Receivables within one year (-€15.8m) and Investment in fixed assets (net) (-€6.0m)
- Tangible fixed assets -€979,735
no longer reported in 2025 (was €979,735)
- Profit (loss) carried forward +€7.7m
up €7.7m (+71.9%), from -€10.7m to -€3.0m
- Tax, wage and social debts +€3.5m
up €3.5m (+1797.2%), from €192,392 to €3.7m
of which Taxes: +€3.6m
- Contributions +€3.2m
up €3.2m (+25.9%), from €12.3m to €15.4m
- Debts after one year -€905,201
no longer reported in 2025 (was €905,201)
- Trade debts -€688,966
down €688,966 (-63.4%), from €1.1m to €398,138
- Gross operating margin +€27.5m
up €27.5m, from -€761,751 to €26.8m
- Taxes +€4.3m
up €4.3m, from -€268,289 to €4.1m
- Staff costs +€1.6m
up €1.6m (+157.3%), from €1.0m to €2.6m
- Depreciation +€1.5m
up €1.5m (+28.7%), from €5.4m to €6.9m
- Financial income +€1.0m
up €1.0m (+1894.0%), from €54,116 to €1.1m
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 | €4,297,659 | €16,481,399 | +€12.2m | +283.5% |
| Fixed assets | 21/28 | €980,799 | €501 | -€980,298 | -99.9% |
| Tangible fixed assets | 22/27 | €979,735 | - | -€979,735 | |
| Plant, machinery and equipment | 23 | €209,454 | - | -€209,454 | |
| Furniture and vehicles | 24 | €319,205 | - | -€319,205 | |
| Leasing and similar rights | 25 | €451,076 | - | -€451,076 | |
| Financial fixed assets | 28 | €1,064 | €501 | -€563 | -52.9% |
| Current assets | 29/58 | €3,316,860 | €16,480,898 | +€13.2m | +396.9% |
| Amounts receivable within one year | 40/41 | €547,837 | €16,367,715 | +€15.8m | +2887.7% |
| Trade receivables | 40 | €32,010 | - | -€32,010 | |
| Other amounts receivable | 41 | €515,827 | €16,367,715 | +€15.9m | +3073.1% |
| Current investments | 50/53 | €1,411,913 | - | -€1.4m | |
| Cash at bank and in hand | 54/58 | €1,305,728 | €113,183 | -€1.2m | -91.3% |
| Deferred charges and accrued income | 490/1 | €51,383 | - | -€51,383 | |
| Total equity and liabilities | 10/49 | €4,297,659 | €16,481,399 | +€12.2m | +283.5% |
| Equity | 10/15 | €1,503,109 | €12,414,984 | +€10.9m | +726.0% |
| Contributions | 10/11 | €12,253,000 | €15,432,208 | +€3.2m | +25.9% |
| Capital | 10 | €12,253,000 | €15,432,208 | +€3.2m | +25.9% |
| Issued capital | 100 | €12,253,000 | €15,432,208 | +€3.2m | +25.9% |
| Profit (loss) carried forward | 14 | -€10,749,891 | -€3,017,225 | +€7.7m | +71.9% |
| Amounts payable | 17/49 | €2,794,550 | €4,066,415 | +€1.3m | +45.5% |
| Amounts payable after more than one year | 17 | €905,201 | - | -€905,201 | |
| Financial debts | 170/4 | €905,201 | - | -€905,201 | |
| Amounts payable within one year | 42/48 | €1,889,349 | €4,048,195 | +€2.2m | +114.3% |
| Current portion of amounts payable after more than one year | 42 | €231,943 | - | -€231,943 | |
| Trade debts | 44 | €1,087,104 | €398,138 | -€688,966 | -63.4% |
| Suppliers | 440/4 | €1,087,104 | €398,138 | -€688,966 | -63.4% |
| Taxes, remuneration and social security | 45 | €192,392 | €3,650,057 | +€3.5m | +1797.2% |
| Taxes | 450/3 | €42,532 | €3,648,868 | +€3.6m | +8479.2% |
| Remuneration and social security | 454/9 | €149,860 | €1,189 | -€148,671 | -99.2% |
| Other amounts payable | 47/48 | €377,911 | - | -€377,911 | |
| Accrued charges and deferred income | 492/3 | - | €18,220 | +€18,220 | |
| Non-recurring operating income | 76A | - | €42,611,215 | +€42.6m | |
| Remuneration, social security and pensions | 62 | €1,018,115 | €2,619,703 | +€1.6m | +157.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,386,699 | €6,933,238 | +€1.5m | +28.7% |
| Other operating charges | 640/8 | - | €104,100 | +€104,100 | |
| Non-recurring operating charges | 66A | - | €6,032,728 | +€6.0m | |
| Gross operating margin | 9900 | -€761,751 | €26,772,082 | +€27.5m | |
| Operating profit (loss) | 9901 | -€7,166,565 | €11,082,313 | +€18.2m | |
| Financial income | 75/76B | €54,116 | €1,079,052 | +€1.0m | +1894.0% |
| Recurring financial income | 75 | €54,116 | €1,079,052 | +€1.0m | +1894.0% |
| Financial charges | 65/66B | €31,202 | €358,254 | +€327,051 | +1048.2% |
| Recurring financial charges | 65 | €31,202 | €358,254 | +€327,051 | +1048.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,143,651 | €11,803,112 | +€18.9m | |
| Income taxes | 67/77 | -€268,289 | €4,070,445 | +€4.3m | |
| Profit (loss) for the period | 9904 | -€6,875,362 | €7,732,667 | +€14.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,875,362 | €7,732,667 | +€14.6m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.