ESPERATAX: 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.
ESPERATAX
Largest movements
- Cash -€36,614
down €36,614 (-86.0%), from €42,577 to €5,963
mainly Investment in fixed assets (net) (-€80,775) and Debts after one year (-€29,608)
- Receivables within one year +€17,970
up €17,970 (+342%), from €5,256 to €23,227
of which Trade receivables: +€15,000
- Tangible fixed assets +€14,485
up €14,485 (+1.8%), from €815,857 to €830,342
of which Plant, machinery and equipment: +€95,044
- Debts after one year -€29,608
down €29,608 (-12.0%), from €246,608 to €217,000
of which Other amounts payable: -€30,000
- Other debts +€17,937
up €17,937 (+329%), from €5,448 to €23,384
- Profit (loss) carried forward +€15,844
up €15,844 (+8.1%), from €194,642 to €210,486
- Tax, wage and social debts -€10,414
down €10,414 (-13.4%), from €77,519 to €67,105
of which Remuneration and social security: -€6,309
- Gross operating margin -€59,223
down €59,223 (-13.5%), from €438,472 to €379,249
- Purchases and services +€40,357
up €40,357 (+20.4%), from €197,485 to €237,842
- Staff costs -€37,463
down €37,463 (-13.1%), from €286,154 to €248,691
- Turnover -€22,337
down €22,337 (-3.5%), from €635,957 to €613,621
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 | €868,084 | €863,966 | -€4,118 | -0.5% |
| Fixed assets | 21/28 | €816,082 | €830,567 | +€14,485 | +1.8% |
| Tangible fixed assets | 22/27 | €815,857 | €830,342 | +€14,485 | +1.8% |
| Land and buildings | 22 | €584,936 | €574,122 | -€10,814 | -1.8% |
| Plant, machinery and equipment | 23 | €15,832 | €110,877 | +€95,044 | +600% |
| Furniture and vehicles | 24 | €215,088 | €145,343 | -€69,745 | -32.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €52,003 | €33,399 | -€18,604 | -35.8% |
| Amounts receivable within one year | 40/41 | €5,256 | €23,227 | +€17,970 | +342% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €5,256 | €8,227 | +€2,970 | +56.5% |
| Current investments | 50/53 | €4,169 | €4,209 | +€40 | +1.0% |
| Cash at bank and in hand | 54/58 | €42,577 | €5,963 | -€36,614 | -86.0% |
| Total equity and liabilities | 10/49 | €868,084 | €863,966 | -€4,118 | -0.5% |
| Equity | 10/15 | €504,320 | €520,163 | +€15,844 | +3.1% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Capital | 10 | €32,226 | - | -€32,226 | |
| Issued capital | 100 | €32,226 | - | -€32,226 | |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €77,451 | €77,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Legal reserve | 130 | €3,223 | - | -€3,223 | |
| Reserves not available under the articles | 1311 | - | €3,223 | +€3,223 | |
| Distributable reserves | 133 | €74,228 | €74,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,642 | €210,486 | +€15,844 | +8.1% |
| Amounts payable | 17/49 | €363,765 | €343,803 | -€19,962 | -5.5% |
| Amounts payable after more than one year | 17 | €246,608 | €217,000 | -€29,608 | -12.0% |
| Financial debts | 170/4 | €16,608 | €17,000 | +€392 | +2.4% |
| Other amounts payable | 178/9 | €230,000 | €200,000 | -€30,000 | -13.0% |
| Amounts payable within one year | 42/48 | €117,157 | €126,803 | +€9,646 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €32,094 | €30,300 | -€1,794 | -5.6% |
| Trade debts | 44 | €2,096 | €6,012 | +€3,917 | +187% |
| Suppliers | 440/4 | €2,096 | €6,012 | +€3,917 | +187% |
| Taxes, remuneration and social security | 45 | €77,519 | €67,105 | -€10,414 | -13.4% |
| Taxes | 450/3 | €16,507 | €12,402 | -€4,106 | -24.9% |
| Remuneration and social security | 454/9 | €61,012 | €54,704 | -€6,309 | -10.3% |
| Other amounts payable | 47/48 | €5,448 | €23,384 | +€17,937 | +329% |
| Turnover | 70 | €635,957 | €613,621 | -€22,337 | -3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €197,485 | €237,842 | +€40,357 | +20.4% |
| Remuneration, social security and pensions | 62 | €286,154 | €248,691 | -€37,463 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,774 | €66,289 | +€3,516 | +5.6% |
| Other operating charges | 640/8 | €34,042 | €29,882 | -€4,160 | -12.2% |
| Gross operating margin | 9900 | €438,472 | €379,249 | -€59,223 | -13.5% |
| Operating profit (loss) | 9901 | €55,502 | €34,387 | -€21,115 | -38.0% |
| Financial income | 75/76B | €79 | €1,973 | +€1,894 | +2,385% |
| Recurring financial income | 75 | €79 | €1,973 | +€1,894 | +2,385% |
| Financial charges | 65/66B | €8,461 | €8,127 | -€334 | -3.9% |
| Recurring financial charges | 65 | €8,461 | €8,127 | -€334 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €47,121 | €28,233 | -€18,887 | -40.1% |
| Income taxes | 67/77 | €15,555 | €12,390 | -€3,165 | -20.4% |
| Profit (loss) for the period | 9904 | €31,566 | €15,844 | -€15,722 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,566 | €15,844 | -€15,722 | -49.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.