Esope: 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.
Esope
Largest movements
- Tangible fixed assets -€273,687
down €273,687 (-1.9%), from €14.6m to €14.3m
of which Leasing and similar rights: -€269,507
- Receivables within one year -€202,432
down €202,432 (-70.8%), from €286,113 to €83,681
of which Trade receivables: -€196,561
- Debts after one year -€403,158
down €403,158 (-7.0%), from €5.8m to €5.4m
- Other debts +€387,411
up €387,411 (+6.6%), from €5.9m to €6.3m
- Profit (loss) carried forward -€324,350
down €324,350 (-15.0%), from -€2.2m to -€2.5m
- Gross operating margin +€533,891
up €533,891 (+161%), from €331,245 to €865,136
- Depreciation -€32,068
down €32,068 (-5.6%), from €572,802 to €540,734
- Other operating charges -€19,072
down €19,072 (-13.2%), from €144,949 to €125,877
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 | €14,882,451 | €14,405,908 | -€476,543 | -3.2% |
| Formation expenses | 20 | €1,551 | €799 | -€752 | -48.5% |
| Fixed assets | 21/28 | €14,555,296 | €14,281,609 | -€273,687 | -1.9% |
| Tangible fixed assets | 22/27 | €14,554,796 | €14,281,109 | -€273,687 | -1.9% |
| Land and buildings | 22 | €5,989,845 | €6,026,281 | +€36,436 | +0.6% |
| Furniture and vehicles | 24 | €441,340 | €400,724 | -€40,616 | -9.2% |
| Leasing and similar rights | 25 | €8,123,611 | €7,854,104 | -€269,507 | -3.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €325,604 | €123,500 | -€202,104 | -62.1% |
| Amounts receivable within one year | 40/41 | €286,113 | €83,681 | -€202,432 | -70.8% |
| Trade receivables | 40 | €279,982 | €83,421 | -€196,561 | -70.2% |
| Other amounts receivable | 41 | €6,131 | €260 | -€5,871 | -95.8% |
| Cash at bank and in hand | 54/58 | €39,491 | €39,819 | +€328 | +0.8% |
| Total equity and liabilities | 10/49 | €14,882,451 | €14,405,908 | -€476,543 | -3.2% |
| Equity | 10/15 | €2,644,755 | €2,320,405 | -€324,350 | -12.3% |
| Contributions | 10/11 | €4,813,000 | €4,813,000 | = | 0.0% |
| Capital | 10 | €4,813,000 | €4,813,000 | = | 0.0% |
| Issued capital | 100 | €4,813,000 | €4,813,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,168,245 | -€2,492,595 | -€324,350 | -15.0% |
| Amounts payable | 17/49 | €12,237,696 | €12,085,503 | -€152,193 | -1.2% |
| Amounts payable after more than one year | 17 | €5,785,917 | €5,382,759 | -€403,158 | -7.0% |
| Financial debts | 170/4 | €5,785,917 | €5,382,759 | -€403,158 | -7.0% |
| Amounts payable within one year | 42/48 | €6,421,598 | €6,695,862 | +€274,264 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €393,851 | €403,158 | +€9,307 | +2.4% |
| Trade debts | 44 | €114,680 | €32,421 | -€82,259 | -71.7% |
| Suppliers | 440/4 | €114,680 | €32,421 | -€82,259 | -71.7% |
| Taxes, remuneration and social security | 45 | €40,241 | €46 | -€40,195 | -99.9% |
| Taxes | 450/3 | €40,241 | €46 | -€40,195 | -99.9% |
| Other amounts payable | 47/48 | €5,872,826 | €6,260,237 | +€387,411 | +6.6% |
| Accrued charges and deferred income | 492/3 | €30,181 | €6,882 | -€23,299 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572,802 | €540,734 | -€32,068 | -5.6% |
| Other operating charges | 640/8 | €144,949 | €125,877 | -€19,072 | -13.2% |
| Non-recurring operating charges | 66A | - | €117,419 | +€117,419 | |
| Gross operating margin | 9900 | €331,245 | €865,136 | +€533,891 | +161% |
| Operating profit (loss) | 9901 | -€386,506 | €81,106 | +€467,612 | |
| Financial income | 75/76B | €2,529 | €740 | -€1,789 | -70.7% |
| Recurring financial income | 75 | €2,529 | €740 | -€1,789 | -70.7% |
| Financial charges | 65/66B | €403,958 | €406,196 | +€2,238 | +0.6% |
| Recurring financial charges | 65 | €403,958 | €406,196 | +€2,238 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€787,935 | -€324,350 | +€463,585 | +58.8% |
| Profit (loss) for the period | 9904 | -€787,935 | -€324,350 | +€463,585 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€787,935 | -€324,350 | +€463,585 | +58.8% |
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 16 October 2026 via checked.be.