ESPERAL: what changed
Two fiscal 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.
ESPERAL
Largest movements
- Cash +€15,828
up €15,828 (+6.4%), from €246,395 to €262,223
mainly Depreciation (+€27,342) and Net result for the year (+€13,640)
- Reserves +€13,000
up €13,000 (+28.8%), from €45,096 to €58,096
of which Distributable reserves: +€13,000
- Tax, wage and social debts -€6,435
down €6,435 (-80.7%), from €7,975 to €1,540
- Gross operating margin -€25,467
down €25,467 (-34.0%), from €74,933 to €49,466
- Financial charges -€11,893
down €11,893 (-99.9%), from €11,904 to €12
- Depreciation -€11,187
down €11,187 (-29.0%), from €38,529 to €27,342
- Financial income +€4,288
new in 2024: €4,288
- Taxes +€2,185
up €2,185 (+140.6%), from €1,554 to €3,738
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,053 | €619,498 | +€10,445 | +1.7% |
| Fixed assets | 21/28 | €258,038 | €252,946 | -€5,092 | -2.0% |
| Tangible fixed assets | 22/27 | €258,038 | €252,946 | -€5,092 | -2.0% |
| Land and buildings | 22 | €249,058 | €246,728 | -€2,330 | -0.9% |
| Plant, machinery and equipment | 23 | €8,980 | €6,217 | -€2,762 | -30.8% |
| Current assets | 29/58 | €351,015 | €366,552 | +€15,538 | +4.4% |
| Amounts receivable within one year | 40/41 | - | €348 | +€348 | |
| Other amounts receivable | 41 | - | €348 | +€348 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €246,395 | €262,223 | +€15,828 | +6.4% |
| Deferred charges and accrued income | 490/1 | €4,620 | €3,981 | -€639 | -13.8% |
| Total equity and liabilities | 10/49 | €609,053 | €619,498 | +€10,445 | +1.7% |
| Equity | 10/15 | €383,574 | €397,214 | +€13,640 | +3.6% |
| Contributions | 10/11 | €242,936 | €242,936 | = | 0.0% |
| Capital | 10 | €242,936 | €242,936 | = | 0.0% |
| Issued capital | 100 | €242,936 | €242,936 | = | 0.0% |
| Reserves | 13 | €45,096 | €58,096 | +€13,000 | +28.8% |
| Non-distributable reserves | 130/1 | €24,294 | €24,294 | = | 0.0% |
| Legal reserve | 130 | €24,294 | €24,294 | = | 0.0% |
| Distributable reserves | 133 | €20,802 | €33,802 | +€13,000 | +62.5% |
| Profit (loss) carried forward | 14 | €95,542 | €96,183 | +€640 | +0.7% |
| Amounts payable | 17/49 | €225,479 | €222,284 | -€3,195 | -1.4% |
| Amounts payable within one year | 42/48 | €225,479 | €222,284 | -€3,195 | -1.4% |
| Trade debts | 44 | €325 | €3,065 | +€2,740 | +843.3% |
| Suppliers | 440/4 | €325 | €3,065 | +€2,740 | +843.3% |
| Taxes, remuneration and social security | 45 | €7,975 | €1,540 | -€6,435 | -80.7% |
| Taxes | 450/3 | €7,975 | €1,540 | -€6,435 | -80.7% |
| Other amounts payable | 47/48 | €217,180 | €217,680 | +€500 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,529 | €27,342 | -€11,187 | -29.0% |
| Other operating charges | 640/8 | €8,920 | €9,022 | +€102 | +1.1% |
| Gross operating margin | 9900 | €74,933 | €49,466 | -€25,467 | -34.0% |
| Operating profit (loss) | 9901 | €27,484 | €13,102 | -€14,382 | -52.3% |
| Financial income | 75/76B | - | €4,288 | +€4,288 | |
| Recurring financial income | 75 | - | €4,288 | +€4,288 | |
| Financial charges | 65/66B | €11,904 | €12 | -€11,893 | -99.9% |
| Recurring financial charges | 65 | €11,904 | €12 | -€11,893 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €15,579 | €17,379 | +€1,799 | +11.6% |
| Income taxes | 67/77 | €1,554 | €3,738 | +€2,185 | +140.6% |
| Profit (loss) for the period | 9904 | €14,026 | €13,640 | -€385 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,026 | €13,640 | -€385 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.