ESP SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€259,729
up €259,729 (+338%), from €76,866 to €336,595
of which Trade receivables: +€336,595
- Trade debts +€310,990
new in 2025: €310,990
- Other debts -€72,786
down €72,786 (-97.7%), from €74,471 to €1,686
- Profit (loss) carried forward +€25,226
up €25,226 (+31.8%), from -€79,329 to -€54,103
- Taxes -€4,714
no longer reported in 2025 (was €4,714)
- Gross operating margin -€2,759
down €2,759 (-9.8%), from €28,198 to €25,438
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 | €76,973 | €339,659 | +€262,685 | +341% |
| Current assets | 29/58 | €76,973 | €339,659 | +€262,685 | +341% |
| Amounts receivable within one year | 40/41 | €76,866 | €336,595 | +€259,729 | +338% |
| Trade receivables | 40 | - | €336,595 | +€336,595 | |
| Other amounts receivable | 41 | €76,866 | - | -€76,866 | |
| Cash at bank and in hand | 54/58 | €107 | €2,806 | +€2,699 | +2,523% |
| Deferred charges and accrued income | 490/1 | - | €258 | +€258 | |
| Total equity and liabilities | 10/49 | €76,973 | €339,659 | +€262,685 | +341% |
| Equity | 10/15 | -€2,957 | €22,269 | +€25,226 | |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €63,977 | €63,977 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €62,118 | €63,977 | +€1,859 | +3.0% |
| Profit (loss) carried forward | 14 | -€79,329 | -€54,103 | +€25,226 | +31.8% |
| Amounts payable | 17/49 | €79,931 | €317,390 | +€237,459 | +297% |
| Amounts payable within one year | 42/48 | €79,931 | €317,390 | +€237,459 | +297% |
| Trade debts | 44 | - | €310,990 | +€310,990 | |
| Suppliers | 440/4 | - | €310,990 | +€310,990 | |
| Taxes, remuneration and social security | 45 | €5,459 | €4,714 | -€745 | -13.7% |
| Taxes | 450/3 | €5,459 | €4,714 | -€745 | -13.7% |
| Other amounts payable | 47/48 | €74,471 | €1,686 | -€72,786 | -97.7% |
| Other operating charges | 640/8 | - | €181 | +€181 | |
| Non-recurring operating charges | 66A | €4,628 | - | -€4,628 | |
| Gross operating margin | 9900 | €28,198 | €25,438 | -€2,759 | -9.8% |
| Operating profit (loss) | 9901 | €23,570 | €25,258 | +€1,688 | +7.2% |
| Financial charges | 65/66B | - | €32 | +€32 | |
| Recurring financial charges | 65 | - | €32 | +€32 | |
| Profit (loss) for the period before taxes | 9903 | €23,570 | €25,226 | +€1,657 | +7.0% |
| Income taxes | 67/77 | €4,714 | - | -€4,714 | |
| Profit (loss) for the period | 9904 | €18,856 | €25,226 | +€6,370 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,856 | €25,226 | +€6,370 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.