ESPERANZA: 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.
ESPERANZA
Largest movements
- Cash -€7,980
down €7,980 (-54.4%), from €14,661 to €6,681
mainly Receivables within one year (-€5,106) and Net result for the year (-€2,089)
- Receivables within one year +€5,106
up €5,106 (+417.9%), from €1,222 to €6,328
of which Other amounts receivable: +€5,899
- Deferred charges and accrued income +€167
up €167 (+1398.0%), from €12 to €179
- Profit (loss) carried forward -€2,089
down €2,089 (-0.6%), from -€326,275 to -€328,364
- Trade debts -€654
no longer reported in 2024 (was €654)
- Gross operating margin -€764
down €764 (-84.1%), from -€909 to -€1,672
- Financial income +€179
new in 2024: €179
- Other operating charges -€46
down €46 (-8.9%), from €514 to €468
- Financial charges +€35
up €35 (+38.1%), from €92 to €128
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 | €15,894 | €13,188 | -€2,707 | -17.0% |
| Current assets | 29/58 | €15,894 | €13,188 | -€2,707 | -17.0% |
| Amounts receivable within one year | 40/41 | €1,222 | €6,328 | +€5,106 | +417.9% |
| Trade receivables | 40 | €793 | - | -€793 | |
| Other amounts receivable | 41 | €429 | €6,328 | +€5,899 | +1375.9% |
| Cash at bank and in hand | 54/58 | €14,661 | €6,681 | -€7,980 | -54.4% |
| Deferred charges and accrued income | 490/1 | €12 | €179 | +€167 | +1398.0% |
| Total equity and liabilities | 10/49 | €15,894 | €13,188 | -€2,707 | -17.0% |
| Equity | 10/15 | €15,067 | €12,978 | -€2,089 | -13.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €217,395 | €217,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€326,275 | -€328,364 | -€2,089 | -0.6% |
| Amounts payable | 17/49 | €828 | €210 | -€618 | -74.6% |
| Amounts payable within one year | 42/48 | €654 | - | -€654 | |
| Trade debts | 44 | €654 | - | -€654 | |
| Suppliers | 440/4 | €654 | - | -€654 | |
| Accrued charges and deferred income | 492/3 | €174 | €210 | +€36 | +20.8% |
| Other operating charges | 640/8 | €514 | €468 | -€46 | -8.9% |
| Gross operating margin | 9900 | -€909 | -€1,672 | -€764 | -84.1% |
| Operating profit (loss) | 9901 | -€1,422 | -€2,140 | -€718 | -50.5% |
| Financial income | 75/76B | - | €179 | +€179 | |
| Recurring financial income | 75 | - | €179 | +€179 | |
| Financial charges | 65/66B | €92 | €128 | +€35 | +38.1% |
| Recurring financial charges | 65 | €92 | €128 | +€35 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,514 | -€2,089 | -€574 | -37.9% |
| Profit (loss) for the period | 9904 | -€1,514 | -€2,089 | -€574 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,514 | -€2,089 | -€574 | -37.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.