ESP Services: 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 Services
Largest movements
- Tangible fixed assets +€6,109
new in 2025: €6,109
- Receivables within one year +€1,146
up €1,146 (+15.4%), from €7,430 to €8,576
- Cash -€503
down €503 (-1.9%), from €26,841 to €26,337
mainly Investment in fixed assets (net) (-€8,500) and Receivables within one year (-€1,146)
- Profit (loss) carried forward +€5,294
up €5,294 (+39.6%), from €13,376 to €18,671
- Other debts +€1,402
up €1,402 (+256.9%), from €546 to €1,948
- Trade debts +€1,036
up €1,036 (+10.8%), from €9,549 to €10,585
- Tax, wage and social debts -€965
down €965 (-25.4%), from €3,799 to €2,834
- Depreciation +€1,722
up €1,722 (+257.4%), from €669 to €2,391
- Taxes -€1,416
down €1,416 (-49.6%), from €2,853 to €1,437
- Gross operating margin +€415
up €415 (+4.6%), from €9,014 to €9,429
- Other operating charges +€130
new in 2025: €130
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 | €34,271 | €41,038 | +€6,767 | +19.7% |
| Fixed assets | 21/28 | - | €6,109 | +€6,109 | |
| Tangible fixed assets | 22/27 | - | €6,109 | +€6,109 | |
| Furniture and vehicles | 24 | - | €6,109 | +€6,109 | |
| Current assets | 29/58 | €34,271 | €34,929 | +€658 | +1.9% |
| Amounts receivable within one year | 40/41 | €7,430 | €8,576 | +€1,146 | +15.4% |
| Trade receivables | 40 | €7,430 | €8,576 | +€1,146 | +15.4% |
| Cash at bank and in hand | 54/58 | €26,841 | €26,337 | -€503 | -1.9% |
| Deferred charges and accrued income | 490/1 | - | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €34,271 | €41,038 | +€6,767 | +19.7% |
| Equity | 10/15 | €20,376 | €25,671 | +€5,294 | +26.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,376 | €18,671 | +€5,294 | +39.6% |
| Amounts payable | 17/49 | €13,894 | €15,367 | +€1,473 | +10.6% |
| Amounts payable within one year | 42/48 | €13,894 | €15,367 | +€1,473 | +10.6% |
| Trade debts | 44 | €9,549 | €10,585 | +€1,036 | +10.8% |
| Suppliers | 440/4 | €9,549 | €10,585 | +€1,036 | +10.8% |
| Taxes, remuneration and social security | 45 | €3,799 | €2,834 | -€965 | -25.4% |
| Taxes | 450/3 | €3,799 | €2,834 | -€965 | -25.4% |
| Other amounts payable | 47/48 | €546 | €1,948 | +€1,402 | +256.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €2,391 | +€1,722 | +257.4% |
| Other operating charges | 640/8 | - | €130 | +€130 | |
| Gross operating margin | 9900 | €9,014 | €9,429 | +€415 | +4.6% |
| Operating profit (loss) | 9901 | €8,345 | €6,908 | -€1,437 | -17.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €164 | €177 | +€13 | +7.7% |
| Recurring financial charges | 65 | €164 | €177 | +€13 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | €6,731 | -€1,450 | -17.7% |
| Income taxes | 67/77 | €2,853 | €1,437 | -€1,416 | -49.6% |
| Profit (loss) for the period | 9904 | €5,328 | €5,294 | -€34 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,328 | €5,294 | -€34 | -0.6% |
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 10 October 2026 via checked.be.