ESPERANCE: 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.
ESPERANCE
Largest movements
- Receivables after one year +€58,310
up €58,310 (+27.0%), from €216,352 to €274,662
- Receivables within one year +€14,126
up €14,126 (+176.4%), from €8,008 to €22,134
of which Trade receivables: +€8,916
- Tangible fixed assets -€4,612
down €4,612 (-46.4%), from €9,950 to €5,338
- Profit (loss) carried forward +€86,171
up €86,171 (+65.1%), from €132,395 to €218,566
- Debts after one year -€12,223
no longer reported in 2025 (was €12,223)
- Tax, wage and social debts +€6,428
new in 2025: €6,428
- Accrued charges and deferred income -€5,468
down €5,468 (-27.5%), from €19,918 to €14,450
- Gross operating margin +€132,217
up €132,217 (+942.8%), from €14,024 to €146,242
- Staff costs +€33,621
up €33,621 (+583.9%), from €5,758 to €39,379
- Taxes +€15,680
new in 2025: €15,680
- Other operating charges +€3,599
new in 2025: €3,599
- Financial income +€3,296
up €3,296 (+301.2%), from €1,094 to €4,390
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 | €234,318 | €303,314 | +€68,997 | +29.4% |
| Fixed assets | 21/28 | €9,950 | €5,338 | -€4,612 | -46.4% |
| Tangible fixed assets | 22/27 | €9,950 | €5,338 | -€4,612 | -46.4% |
| Furniture and vehicles | 24 | €9,950 | €5,338 | -€4,612 | -46.4% |
| Current assets | 29/58 | €224,367 | €297,976 | +€73,609 | +32.8% |
| Amounts receivable after more than one year | 29 | €216,352 | €274,662 | +€58,310 | +27.0% |
| Other amounts receivable | 291 | €216,352 | €274,662 | +€58,310 | +27.0% |
| Amounts receivable within one year | 40/41 | €8,008 | €22,134 | +€14,126 | +176.4% |
| Trade receivables | 40 | - | €8,916 | +€8,916 | |
| Other amounts receivable | 41 | €8,008 | €13,218 | +€5,210 | +65.1% |
| Cash at bank and in hand | 54/58 | €8 | €1,180 | +€1,173 | +15208.4% |
| Total equity and liabilities | 10/49 | €234,318 | €303,314 | +€68,997 | +29.4% |
| Equity | 10/15 | €152,847 | €239,017 | +€86,171 | +56.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,395 | €218,566 | +€86,171 | +65.1% |
| Amounts payable | 17/49 | €81,471 | €64,297 | -€17,174 | -21.1% |
| Amounts payable after more than one year | 17 | €12,223 | - | -€12,223 | |
| Financial debts | 170/4 | €12,223 | - | -€12,223 | |
| Amounts payable within one year | 42/48 | €49,330 | €49,847 | +€517 | +1.0% |
| Trade debts | 44 | €19,463 | €18,932 | -€530 | -2.7% |
| Suppliers | 440/4 | €19,463 | €18,932 | -€530 | -2.7% |
| Advances received on contracts in progress | 46 | €27,367 | €24,487 | -€2,881 | -10.5% |
| Taxes, remuneration and social security | 45 | - | €6,428 | +€6,428 | |
| Remuneration and social security | 454/9 | - | €6,428 | +€6,428 | |
| Other amounts payable | 47/48 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | €19,918 | €14,450 | -€5,468 | -27.5% |
| Remuneration, social security and pensions | 62 | €5,758 | €39,379 | +€33,621 | +583.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,548 | €5,157 | -€391 | -7.0% |
| Other operating charges | 640/8 | - | €3,599 | +€3,599 | |
| Gross operating margin | 9900 | €14,024 | €146,242 | +€132,217 | +942.8% |
| Operating profit (loss) | 9901 | €2,719 | €98,108 | +€95,389 | +3507.9% |
| Financial income | 75/76B | €1,094 | €4,390 | +€3,296 | +301.2% |
| Recurring financial income | 75 | €1,094 | €4,390 | +€3,296 | +301.2% |
| Financial charges | 65/66B | €997 | €647 | -€351 | -35.2% |
| Recurring financial charges | 65 | €997 | €647 | -€351 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €2,816 | €101,851 | +€99,035 | +3517.2% |
| Income taxes | 67/77 | - | €15,680 | +€15,680 | |
| Profit (loss) for the period | 9904 | €2,816 | €86,171 | +€83,355 | +2960.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,816 | €86,171 | +€83,355 | +2960.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.