Esperas: 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.
Esperas
Largest movements
- Cash -€24,741
down €24,741 (-86.0%), from €28,754 to €4,013
mainly Tax, wage and social debts (-€13,439) and Other debts (-€6,792)
- Tax, wage and social debts -€13,439
down €13,439 (-77.7%), from €17,306 to €3,867
of which Taxes: -€10,415
- Other debts -€6,792
down €6,792 (-96.7%), from €7,021 to €229
- Gross operating margin -€80,916
down €80,916, from €79,405 to -€1,511
- Taxes -€13,042
down €13,042 (-94.9%), from €13,750 to €708
- Staff costs -€9,512
no longer reported in 2025 (was €9,512)
- Financial charges -€4,514
down €4,514 (-96.3%), from €4,689 to €175
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 | €332,585 | €309,001 | -€23,584 | -7.1% |
| Current assets | 29/58 | €332,585 | €309,001 | -€23,584 | -7.1% |
| Amounts receivable within one year | 40/41 | €303,831 | €304,988 | +€1,157 | +0.4% |
| Trade receivables | 40 | €3,539 | €2,989 | -€550 | -15.5% |
| Other amounts receivable | 41 | €300,292 | €301,999 | +€1,707 | +0.6% |
| Cash at bank and in hand | 54/58 | €28,754 | €4,013 | -€24,741 | -86.0% |
| Total equity and liabilities | 10/49 | €332,585 | €309,001 | -€23,584 | -7.1% |
| Equity | 10/15 | €307,723 | €304,584 | -€3,139 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,263 | €284,124 | -€3,139 | -1.1% |
| Amounts payable | 17/49 | €24,862 | €4,417 | -€20,445 | -82.2% |
| Amounts payable within one year | 42/48 | €24,862 | €4,417 | -€20,445 | -82.2% |
| Trade debts | 44 | €535 | €321 | -€214 | -40.0% |
| Suppliers | 440/4 | €535 | €321 | -€214 | -40.0% |
| Taxes, remuneration and social security | 45 | €17,306 | €3,867 | -€13,439 | -77.7% |
| Taxes | 450/3 | €14,282 | €3,867 | -€10,415 | -72.9% |
| Remuneration and social security | 454/9 | €3,024 | - | -€3,024 | |
| Other amounts payable | 47/48 | €7,021 | €229 | -€6,792 | -96.7% |
| Non-recurring operating income | 76A | €3,509 | €3,641 | +€132 | +3.8% |
| Remuneration, social security and pensions | 62 | €9,512 | - | -€9,512 | |
| Other operating charges | 640/8 | €1,184 | €745 | -€439 | -37.1% |
| Gross operating margin | 9900 | €79,405 | -€1,511 | -€80,916 | |
| Operating profit (loss) | 9901 | €68,709 | -€2,256 | -€70,965 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €4,689 | €175 | -€4,514 | -96.3% |
| Recurring financial charges | 65 | €4,689 | €175 | -€4,514 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €64,027 | -€2,431 | -€66,458 | |
| Income taxes | 67/77 | €13,750 | €708 | -€13,042 | -94.9% |
| Profit (loss) for the period | 9904 | €50,277 | -€3,139 | -€53,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,277 | -€3,139 | -€53,416 |
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 11 October 2026 via checked.be.