ESPERITY: 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.
ESPERITY
Largest movements
- Receivables within one year -€57,615
down €57,615 (-35.9%), from €160,272 to €102,657
of which Trade receivables: -€59,353
- Cash -€50,723
down €50,723 (-69.4%), from €73,063 to €22,340
mainly Investment in fixed assets (net) (-€80,863) and Advances received (-€38,843)
- Intangible fixed assets +€50,718
up €50,718 (+62.8%), from €80,818 to €131,536
- Financial fixed assets +€6,020
up €6,020 (+304.0%), from €1,980 to €8,000
- Advances received -€38,843
down €38,843 (-100.0%), from €38,843 to €0
- Tax, wage and social debts -€21,862
down €21,862 (-57.2%), from €38,237 to €16,375
of which Taxes: -€14,961
- Profit (loss) carried forward +€8,482
up €8,482 (+4.3%), from -€197,273 to -€188,791
- Other debts +€7,120
up €7,120 (+45.5%), from €15,637 to €22,756
- Staff costs -€59,154
down €59,154 (-26.8%), from €220,790 to €161,636
- Gross operating margin -€32,358
down €32,358 (-14.2%), from €228,395 to €196,038
- Depreciation +€17,975
up €17,975 (+360.4%), from €4,987 to €22,963
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 | €319,685 | €271,630 | -€48,055 | -15.0% |
| Fixed assets | 21/28 | €85,971 | €143,871 | +€57,900 | +67.3% |
| Intangible fixed assets | 21 | €80,818 | €131,536 | +€50,718 | +62.8% |
| Tangible fixed assets | 22/27 | €3,173 | €4,335 | +€1,162 | +36.6% |
| Furniture and vehicles | 24 | €3,173 | €4,335 | +€1,162 | +36.6% |
| Financial fixed assets | 28 | €1,980 | €8,000 | +€6,020 | +304.0% |
| Current assets | 29/58 | €233,714 | €127,759 | -€105,955 | -45.3% |
| Amounts receivable within one year | 40/41 | €160,272 | €102,657 | -€57,615 | -35.9% |
| Trade receivables | 40 | €157,401 | €98,048 | -€59,353 | -37.7% |
| Other amounts receivable | 41 | €2,871 | €4,609 | +€1,738 | +60.5% |
| Cash at bank and in hand | 54/58 | €73,063 | €22,340 | -€50,723 | -69.4% |
| Deferred charges and accrued income | 490/1 | €379 | €2,762 | +€2,383 | +629.1% |
| Total equity and liabilities | 10/49 | €319,685 | €271,630 | -€48,055 | -15.0% |
| Equity | 10/15 | €206,674 | €215,156 | +€8,482 | +4.1% |
| Contributions | 10/11 | €403,947 | €403,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,273 | -€188,791 | +€8,482 | +4.3% |
| Amounts payable | 17/49 | €113,011 | €56,474 | -€56,537 | -50.0% |
| Amounts payable within one year | 42/48 | €113,011 | €56,474 | -€56,537 | -50.0% |
| Financial debts | 43 | €1,802 | €1,187 | -€616 | -34.2% |
| Credit institutions | 430/8 | €1,802 | €1,187 | -€616 | -34.2% |
| Trade debts | 44 | €18,493 | €16,156 | -€2,337 | -12.6% |
| Suppliers | 440/4 | €18,493 | €16,156 | -€2,337 | -12.6% |
| Advances received on contracts in progress | 46 | €38,843 | €0 | -€38,843 | -100.0% |
| Taxes, remuneration and social security | 45 | €38,237 | €16,375 | -€21,862 | -57.2% |
| Taxes | 450/3 | €14,998 | €37 | -€14,961 | -99.8% |
| Remuneration and social security | 454/9 | €23,239 | €16,338 | -€6,900 | -29.7% |
| Other amounts payable | 47/48 | €15,637 | €22,756 | +€7,120 | +45.5% |
| Remuneration, social security and pensions | 62 | €220,790 | €161,636 | -€59,154 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,987 | €22,963 | +€17,975 | +360.4% |
| Other operating charges | 640/8 | €1,962 | €2,574 | +€612 | +31.2% |
| Gross operating margin | 9900 | €228,395 | €196,038 | -€32,358 | -14.2% |
| Operating profit (loss) | 9901 | €656 | €8,866 | +€8,210 | +1251.4% |
| Financial income | 75/76B | €1,112 | €1,270 | +€158 | +14.2% |
| Recurring financial income | 75 | €1,112 | €1,270 | +€158 | +14.2% |
| Financial charges | 65/66B | €481 | €1,654 | +€1,173 | +243.9% |
| Recurring financial charges | 65 | €481 | €1,654 | +€1,173 | +243.9% |
| Profit (loss) for the period before taxes | 9903 | €1,287 | €8,482 | +€7,195 | +559.1% |
| Profit (loss) for the period | 9904 | €1,287 | €8,482 | +€7,195 | +559.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,287 | €8,482 | +€7,195 | +559.1% |
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 9 October 2026 via checked.be.