ESPACE PLAN: 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.
ESPACE PLAN
Largest movements
- Tangible fixed assets -€18,349
down €18,349 (-8.4%), from €219,752 to €201,403
of which Land and buildings: -€16,804
- Deferred charges and accrued income +€10,668
up €10,668, from €0 to €10,668
- Debts after one year -€13,232
down €13,232 (-11.1%), from €118,909 to €105,676
- Other debts +€7,163
up €7,163 (+8.7%), from €82,440 to €89,603
- Depreciation -€6,224
down €6,224 (-25.3%), from €24,573 to €18,349
- Gross operating margin +€4,790
up €4,790 (+26.2%), from €18,273 to €23,063
- Other operating charges -€971
down €971 (-34.7%), from €2,798 to €1,827
- Financial charges -€639
down €639 (-14.4%), from €4,422 to €3,783
- Staff costs -€557
no longer reported in 2025 (was €557)
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 | €233,872 | €227,611 | -€6,261 | -2.7% |
| Fixed assets | 21/28 | €219,957 | €201,607 | -€18,349 | -8.3% |
| Tangible fixed assets | 22/27 | €219,752 | €201,403 | -€18,349 | -8.4% |
| Land and buildings | 22 | €218,198 | €201,393 | -€16,804 | -7.7% |
| Plant, machinery and equipment | 23 | €894 | €10 | -€884 | -98.9% |
| Furniture and vehicles | 24 | €661 | - | -€661 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €13,915 | €26,003 | +€12,089 | +86.9% |
| Amounts receivable within one year | 40/41 | €2,705 | €2,994 | +€290 | +10.7% |
| Trade receivables | 40 | €1,368 | €1,678 | +€310 | +22.6% |
| Other amounts receivable | 41 | €1,336 | €1,316 | -€20 | -1.5% |
| Cash at bank and in hand | 54/58 | €11,210 | €12,341 | +€1,131 | +10.1% |
| Deferred charges and accrued income | 490/1 | €0 | €10,668 | +€10,668 | |
| Total equity and liabilities | 10/49 | €233,872 | €227,611 | -€6,261 | -2.7% |
| Equity | 10/15 | €19,228 | €18,332 | -€896 | -4.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €10,375 | €10,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,375 | €10,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,730 | -€26,626 | -€896 | -3.5% |
| Investment grants | 15 | €14,131 | €14,131 | = | 0.0% |
| Amounts payable | 17/49 | €214,644 | €209,279 | -€5,365 | -2.5% |
| Amounts payable after more than one year | 17 | €118,909 | €105,676 | -€13,232 | -11.1% |
| Financial debts | 170/4 | €118,909 | €105,676 | -€13,232 | -11.1% |
| Amounts payable within one year | 42/48 | €95,736 | €103,603 | +€7,867 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €12,890 | €13,232 | +€342 | +2.7% |
| Financial debts | 43 | €32 | €0 | -€32 | -100% |
| Credit institutions | 430/8 | €32 | €0 | -€32 | -100% |
| Trade debts | 44 | €362 | €756 | +€394 | +109% |
| Suppliers | 440/4 | €362 | €756 | +€394 | +109% |
| Taxes, remuneration and social security | 45 | €11 | €11 | = | 0.0% |
| Taxes | 450/3 | €11 | €11 | = | 0.0% |
| Other amounts payable | 47/48 | €82,440 | €89,603 | +€7,163 | +8.7% |
| Remuneration, social security and pensions | 62 | €557 | - | -€557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,573 | €18,349 | -€6,224 | -25.3% |
| Other operating charges | 640/8 | €2,798 | €1,827 | -€971 | -34.7% |
| Gross operating margin | 9900 | €18,273 | €23,063 | +€4,790 | +26.2% |
| Operating profit (loss) | 9901 | -€9,656 | €2,887 | +€12,543 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,422 | €3,783 | -€639 | -14.4% |
| Recurring financial charges | 65 | €4,422 | €3,783 | -€639 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,077 | -€896 | +€13,181 | +93.6% |
| Profit (loss) for the period | 9904 | -€14,077 | -€896 | +€13,181 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,077 | -€896 | +€13,181 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.