ESP ICE CREAM: 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.
ESP ICE CREAM
Largest movements
- Cash -€86,750
down €86,750 (-77.5%), from €111,909 to €25,159
mainly Other debts (-€50,069) and Debts after one year (-€22,498)
- Tangible fixed assets -€29,718
down €29,718 (-13.3%), from €223,886 to €194,168
of which Plant, machinery and equipment: -€29,015
- Receivables within one year +€13,439
new in 2025: €13,439
of which Other amounts receivable: +€11,697
- Deferred charges and accrued income +€13,248
up €13,248 (+578.3%), from €2,291 to €15,539
- Other debts -€50,069
down €50,069 (-99.4%), from €50,361 to €292
- Debts after one year -€22,498
down €22,498 (-13.0%), from €173,377 to €150,879
- Tax, wage and social debts -€11,380
down €11,380 (-60.2%), from €18,893 to €7,513
of which Taxes: -€10,351
- Trade debts -€11,016
down €11,016 (-46.8%), from €23,522 to €12,506
- Profit (loss) carried forward +€6,071
up €6,071 (+11.0%), from €55,280 to €61,351
- Purchases and services -€285,292
no longer reported in 2025 (was €285,292)
- Gross operating margin -€99,342
down €99,342 (-45.7%), from €217,499 to €118,157
- Staff costs -€16,723
down €16,723 (-20.3%), from €82,230 to €65,507
- Depreciation -€9,509
down €9,509 (-23.9%), from €39,744 to €30,235
- Taxes -€9,424
down €9,424 (-85.1%), from €11,072 to €1,648
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 | €346,820 | €259,068 | -€87,752 | -25.3% |
| Fixed assets | 21/28 | €223,886 | €194,821 | -€29,065 | -13.0% |
| Tangible fixed assets | 22/27 | €223,886 | €194,168 | -€29,718 | -13.3% |
| Plant, machinery and equipment | 23 | €223,183 | €194,168 | -€29,015 | -13.0% |
| Furniture and vehicles | 24 | €703 | - | -€703 | |
| Financial fixed assets | 28 | - | €653 | +€653 | |
| Current assets | 29/58 | €122,934 | €64,247 | -€58,687 | -47.7% |
| Stocks and contracts in progress | 3 | €8,734 | €10,110 | +€1,376 | +15.8% |
| Stocks | 30/36 | €8,734 | €10,110 | +€1,376 | +15.8% |
| Amounts receivable within one year | 40/41 | - | €13,439 | +€13,439 | |
| Trade receivables | 40 | - | €1,742 | +€1,742 | |
| Other amounts receivable | 41 | - | €11,697 | +€11,697 | |
| Cash at bank and in hand | 54/58 | €111,909 | €25,159 | -€86,750 | -77.5% |
| Deferred charges and accrued income | 490/1 | €2,291 | €15,539 | +€13,248 | +578.3% |
| Total equity and liabilities | 10/49 | €346,820 | €259,068 | -€87,752 | -25.3% |
| Equity | 10/15 | €57,280 | €63,351 | +€6,071 | +10.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,280 | €61,351 | +€6,071 | +11.0% |
| Amounts payable | 17/49 | €289,540 | €195,717 | -€93,823 | -32.4% |
| Amounts payable after more than one year | 17 | €173,377 | €150,879 | -€22,498 | -13.0% |
| Financial debts | 170/4 | €173,377 | €150,879 | -€22,498 | -13.0% |
| Amounts payable within one year | 42/48 | €115,419 | €44,163 | -€71,256 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €22,643 | €23,852 | +€1,209 | +5.3% |
| Trade debts | 44 | €23,522 | €12,506 | -€11,016 | -46.8% |
| Suppliers | 440/4 | €23,522 | €12,506 | -€11,016 | -46.8% |
| Taxes, remuneration and social security | 45 | €18,893 | €7,513 | -€11,380 | -60.2% |
| Taxes | 450/3 | €11,999 | €1,648 | -€10,351 | -86.3% |
| Remuneration and social security | 454/9 | €6,894 | €5,865 | -€1,029 | -14.9% |
| Other amounts payable | 47/48 | €50,361 | €292 | -€50,069 | -99.4% |
| Accrued charges and deferred income | 492/3 | €744 | €675 | -€69 | -9.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €285,292 | - | -€285,292 | |
| Remuneration, social security and pensions | 62 | €82,230 | €65,507 | -€16,723 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,744 | €30,235 | -€9,509 | -23.9% |
| Other operating charges | 640/8 | €2,356 | €1,330 | -€1,026 | -43.5% |
| Non-recurring operating charges | 66A | €9,596 | - | -€9,596 | |
| Gross operating margin | 9900 | €217,499 | €118,157 | -€99,342 | -45.7% |
| Operating profit (loss) | 9901 | €83,573 | €21,085 | -€62,488 | -74.8% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €17,221 | €13,439 | -€3,782 | -22.0% |
| Recurring financial charges | 65 | €17,221 | €13,439 | -€3,782 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €66,352 | €7,719 | -€58,633 | -88.4% |
| Income taxes | 67/77 | €11,072 | €1,648 | -€9,424 | -85.1% |
| Profit (loss) for the period | 9904 | €55,280 | €6,071 | -€49,209 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,280 | €6,071 | -€49,209 | -89.0% |
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 9 October 2026 via checked.be.