ESPE 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.
ESPE SOLUTIONS
Largest movements
- Cash +€9,253
up €9,253 (+7.9%), from €116,994 to €126,247
mainly Net result for the year (+€21,269) and Depreciation (+€926)
- Reserves +€20,000
up €20,000 (+49.9%), from €40,042 to €60,042
of which Distributable reserves: +€20,000
- Profit (loss) carried forward -€8,731
down €8,731 (-17.8%), from €49,072 to €40,341
- Tax, wage and social debts -€2,893
down €2,893 (-33.3%), from €8,695 to €5,802
- Gross operating margin +€11,397
up €11,397 (+54.1%), from €21,069 to €32,466
- Taxes +€3,586
up €3,586 (+64.3%), from €5,580 to €9,165
- Depreciation -€1,287
down €1,287 (-58.2%), from €2,213 to €926
- Financial income +€1,079
new in 2025: €1,079
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 | €117,915 | €126,572 | +€8,657 | +7.3% |
| Fixed assets | 21/28 | €826 | €158 | -€668 | -80.9% |
| Tangible fixed assets | 22/27 | €826 | €158 | -€668 | -80.9% |
| Land and buildings | 22 | €546 | €158 | -€389 | -71.1% |
| Furniture and vehicles | 24 | €279 | - | -€279 | |
| Current assets | 29/58 | €117,090 | €126,415 | +€9,325 | +8.0% |
| Amounts receivable within one year | 40/41 | €96 | €168 | +€72 | +74.8% |
| Trade receivables | 40 | €96 | €168 | +€72 | +74.8% |
| Cash at bank and in hand | 54/58 | €116,994 | €126,247 | +€9,253 | +7.9% |
| Total equity and liabilities | 10/49 | €117,915 | €126,572 | +€8,657 | +7.3% |
| Equity | 10/15 | €95,313 | €106,583 | +€11,269 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,042 | €60,042 | +€20,000 | +49.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,182 | €58,182 | +€20,000 | +52.4% |
| Profit (loss) carried forward | 14 | €49,072 | €40,341 | -€8,731 | -17.8% |
| Amounts payable | 17/49 | €22,602 | €19,990 | -€2,612 | -11.6% |
| Amounts payable within one year | 42/48 | €22,602 | €19,990 | -€2,612 | -11.6% |
| Trade debts | 44 | €3,907 | €4,188 | +€281 | +7.2% |
| Suppliers | 440/4 | €3,907 | €4,188 | +€281 | +7.2% |
| Taxes, remuneration and social security | 45 | €8,695 | €5,802 | -€2,893 | -33.3% |
| Taxes | 450/3 | €8,695 | €5,802 | -€2,893 | -33.3% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,213 | €926 | -€1,287 | -58.2% |
| Other operating charges | 640/8 | €747 | €888 | +€141 | +18.8% |
| Gross operating margin | 9900 | €21,069 | €32,466 | +€11,397 | +54.1% |
| Operating profit (loss) | 9901 | €18,109 | €30,652 | +€12,543 | +69.3% |
| Financial income | 75/76B | - | €1,079 | +€1,079 | |
| Recurring financial income | 75 | - | €1,079 | +€1,079 | |
| Financial charges | 65/66B | €1,107 | €1,297 | +€190 | +17.2% |
| Recurring financial charges | 65 | €1,107 | €1,294 | +€187 | +16.9% |
| Non-recurring financial charges | 66B | €0 | €3 | +€3 | +648% |
| Profit (loss) for the period before taxes | 9903 | €17,002 | €30,434 | +€13,432 | +79.0% |
| Income taxes | 67/77 | €5,580 | €9,165 | +€3,586 | +64.3% |
| Profit (loss) for the period | 9904 | €11,422 | €21,269 | +€9,847 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,422 | €21,269 | +€9,847 | +86.2% |
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 17 October 2026 via checked.be.