Esperta HR Solutions: 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.
Esperta HR Solutions
Largest movements
- Cash -€21,862
down €21,862 (-94.4%), from €23,163 to €1,301
mainly Net result for the year (-€20,218) and Tax, wage and social debts (-€9,443)
- Receivables within one year -€12,230
down €12,230 (-76.7%), from €15,954 to €3,724
of which Other amounts receivable: -€7,833
- Tangible fixed assets +€1,318
up €1,318 (+278%), from €475 to €1,793
of which Plant, machinery and equipment: +€1,413
- Deferred charges and accrued income +€1,194
up €1,194 (+7,247%), from €16 to €1,210
- Reserves -€12,476
down €12,476 (-100%), from €12,476 to €0
- Tax, wage and social debts -€9,443
down €9,443 (-83.8%), from €11,266 to €1,823
of which Taxes: -€9,338
- Profit (loss) carried forward -€7,742
new in 2025: -€7,742
- Trade debts -€2,117
down €2,117 (-98.3%), from €2,154 to €37
- Gross operating margin -€35,425
down €35,425, from €19,685 to -€15,739
- Taxes -€3,544
down €3,544 (-95.2%), from €3,722 to €179
- Financial charges +€775
up €775 (+25.2%), from €3,073 to €3,848
- Financial income +€484
up €484 (+305%), from €159 to €643
- Depreciation +€389
new in 2025: €389
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 | €39,609 | €8,028 | -€31,581 | -79.7% |
| Fixed assets | 21/28 | €475 | €1,793 | +€1,318 | +278% |
| Tangible fixed assets | 22/27 | €475 | €1,793 | +€1,318 | +278% |
| Plant, machinery and equipment | 23 | - | €1,413 | +€1,413 | |
| Furniture and vehicles | 24 | €475 | €380 | -€95 | -20.0% |
| Current assets | 29/58 | €39,134 | €6,235 | -€32,899 | -84.1% |
| Amounts receivable within one year | 40/41 | €15,954 | €3,724 | -€12,230 | -76.7% |
| Trade receivables | 40 | €4,397 | €0 | -€4,397 | -100% |
| Other amounts receivable | 41 | €11,557 | €3,724 | -€7,833 | -67.8% |
| Cash at bank and in hand | 54/58 | €23,163 | €1,301 | -€21,862 | -94.4% |
| Deferred charges and accrued income | 490/1 | €16 | €1,210 | +€1,194 | +7,247% |
| Total equity and liabilities | 10/49 | €39,609 | €8,028 | -€31,581 | -79.7% |
| Equity | 10/15 | €22,476 | €2,258 | -€20,218 | -90.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,476 | €0 | -€12,476 | -100% |
| Distributable reserves | 133 | €12,476 | €0 | -€12,476 | -100% |
| Profit (loss) carried forward | 14 | - | -€7,742 | -€7,742 | |
| Amounts payable | 17/49 | €17,133 | €5,769 | -€11,363 | -66.3% |
| Amounts payable within one year | 42/48 | €13,419 | €1,859 | -€11,560 | -86.1% |
| Trade debts | 44 | €2,154 | €37 | -€2,117 | -98.3% |
| Suppliers | 440/4 | €2,154 | €37 | -€2,117 | -98.3% |
| Taxes, remuneration and social security | 45 | €11,266 | €1,823 | -€9,443 | -83.8% |
| Taxes | 450/3 | €11,161 | €1,823 | -€9,338 | -83.7% |
| Remuneration and social security | 454/9 | €105 | €0 | -€105 | -100% |
| Accrued charges and deferred income | 492/3 | €3,713 | €3,910 | +€197 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €389 | +€389 | |
| Other operating charges | 640/8 | €572 | €705 | +€132 | +23.1% |
| Gross operating margin | 9900 | €19,685 | -€15,739 | -€35,425 | |
| Operating profit (loss) | 9901 | €19,113 | -€16,833 | -€35,946 | |
| Financial income | 75/76B | €159 | €643 | +€484 | +305% |
| Recurring financial income | 75 | €159 | €643 | +€484 | +305% |
| Financial charges | 65/66B | €3,073 | €3,848 | +€775 | +25.2% |
| Recurring financial charges | 65 | €3,073 | €3,848 | +€775 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €16,198 | -€20,039 | -€36,237 | |
| Income taxes | 67/77 | €3,722 | €179 | -€3,544 | -95.2% |
| Profit (loss) for the period | 9904 | €12,476 | -€20,218 | -€32,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,476 | -€20,218 | -€32,693 |
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 30 October 2026 via checked.be.