ESPERLUETTE: 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.
ESPERLUETTE
Largest movements
- Receivables within one year -€2,954
down €2,954 (-43.6%), from €6,779 to €3,825
- Tangible fixed assets -€1,932
down €1,932 (-14.2%), from €13,647 to €11,715
of which Furniture and vehicles: -€1,870
- Cash +€1,486
up €1,486 (+152.2%), from €976 to €2,462
mainly Net result for the year (+€9,303) and Depreciation (+€4,905)
- Other debts -€11,533
down €11,533 (-92.7%), from €12,439 to €906
- Profit (loss) carried forward +€9,303
up €9,303, from -€2,306 to €6,997
- Tax, wage and social debts -€1,321
down €1,321 (-13.2%), from €9,982 to €8,661
- Gross operating margin +€3,006
up €3,006 (+17.1%), from €17,622 to €20,628
- Depreciation +€2,906
up €2,906 (+145.4%), from €1,999 to €4,905
- Financial charges +€445
up €445 (+35.9%), from €1,238 to €1,683
- Other operating charges -€283
down €283 (-17.4%), from €1,630 to €1,347
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 | €21,403 | €18,002 | -€3,400 | -15.9% |
| Fixed assets | 21/28 | €13,647 | €11,715 | -€1,932 | -14.2% |
| Tangible fixed assets | 22/27 | €13,647 | €11,715 | -€1,932 | -14.2% |
| Furniture and vehicles | 24 | €13,203 | €11,333 | -€1,870 | -14.2% |
| Other tangible fixed assets | 26 | €444 | €382 | -€63 | -14.1% |
| Current assets | 29/58 | €7,755 | €6,287 | -€1,468 | -18.9% |
| Amounts receivable within one year | 40/41 | €6,779 | €3,825 | -€2,954 | -43.6% |
| Trade receivables | 40 | €6,779 | €3,825 | -€2,954 | -43.6% |
| Cash at bank and in hand | 54/58 | €976 | €2,462 | +€1,486 | +152.2% |
| Total equity and liabilities | 10/49 | €21,403 | €18,002 | -€3,400 | -15.9% |
| Equity | 10/15 | -€2,306 | €6,997 | +€9,303 | |
| Profit (loss) carried forward | 14 | -€2,306 | €6,997 | +€9,303 | |
| Amounts payable | 17/49 | €23,709 | €11,005 | -€12,703 | -53.6% |
| Amounts payable within one year | 42/48 | €23,709 | €11,005 | -€12,703 | -53.6% |
| Trade debts | 44 | €1,288 | €1,438 | +€151 | +11.7% |
| Suppliers | 440/4 | €1,288 | €1,438 | +€151 | +11.7% |
| Taxes, remuneration and social security | 45 | €9,982 | €8,661 | -€1,321 | -13.2% |
| Taxes | 450/3 | €9,982 | €8,661 | -€1,321 | -13.2% |
| Other amounts payable | 47/48 | €12,439 | €906 | -€11,533 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €4,905 | +€2,906 | +145.4% |
| Other operating charges | 640/8 | €1,630 | €1,347 | -€283 | -17.4% |
| Non-recurring operating charges | 66A | €1,933 | - | -€1,933 | |
| Gross operating margin | 9900 | €17,622 | €20,628 | +€3,006 | +17.1% |
| Operating profit (loss) | 9901 | €12,060 | €14,376 | +€2,316 | +19.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,238 | €1,683 | +€445 | +35.9% |
| Recurring financial charges | 65 | €1,238 | €1,683 | +€445 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €10,822 | €12,694 | +€1,871 | +17.3% |
| Income taxes | 67/77 | €3,535 | €3,390 | -€144 | -4.1% |
| Profit (loss) for the period | 9904 | €7,287 | €9,303 | +€2,016 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,287 | €9,303 | +€2,016 | +27.7% |
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.