ESPERTO & Partners: 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.
ESPERTO & Partners
Largest movements
- Cash +€22,957
up €22,957 (+242%), from €9,491 to €32,449
mainly Net result for the year (+€21,806) and Trade debts (+€1,660)
- Reserves +€21,806
up €21,806 (+69.3%), from €31,464 to €53,269
- Gross operating margin +€6,911
up €6,911, from -€124 to €6,787
- Taxes +€904
new in 2025: €904
- Other operating charges +€314
up €314 (+62.9%), from €499 to €813
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 | €203,444 | €227,864 | +€24,420 | +12.0% |
| Fixed assets | 21/28 | €167,750 | €167,750 | = | 0.0% |
| Financial fixed assets | 28 | €167,750 | €167,750 | = | 0.0% |
| Current assets | 29/58 | €35,694 | €60,114 | +€24,420 | +68.4% |
| Amounts receivable within one year | 40/41 | €26,203 | €27,665 | +€1,462 | +5.6% |
| Trade receivables | 40 | €9,235 | €10,890 | +€1,655 | +17.9% |
| Other amounts receivable | 41 | €16,968 | €16,775 | -€193 | -1.1% |
| Cash at bank and in hand | 54/58 | €9,491 | €32,449 | +€22,957 | +242% |
| Total equity and liabilities | 10/49 | €203,444 | €227,864 | +€24,420 | +12.0% |
| Equity | 10/15 | €41,464 | €63,269 | +€21,806 | +52.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €31,464 | €53,269 | +€21,806 | +69.3% |
| Distributable reserves | 133 | €31,464 | €53,269 | +€21,806 | +69.3% |
| Amounts payable | 17/49 | €161,980 | €164,594 | +€2,614 | +1.6% |
| Amounts payable within one year | 42/48 | €161,980 | €164,594 | +€2,614 | +1.6% |
| Trade debts | 44 | €9,230 | €10,890 | +€1,660 | +18.0% |
| Suppliers | 440/4 | €9,230 | €10,890 | +€1,660 | +18.0% |
| Taxes, remuneration and social security | 45 | - | €904 | +€904 | |
| Taxes | 450/3 | - | €904 | +€904 | |
| Other amounts payable | 47/48 | €152,750 | €152,800 | +€50 | 0.0% |
| Other operating charges | 640/8 | €499 | €813 | +€314 | +62.9% |
| Gross operating margin | 9900 | -€124 | €6,787 | +€6,911 | |
| Operating profit (loss) | 9901 | -€623 | €5,974 | +€6,597 | |
| Financial income | 75/76B | €16,775 | €16,775 | = | 0.0% |
| Recurring financial income | 75 | €16,775 | €16,775 | = | 0.0% |
| Financial charges | 65/66B | €55 | €39 | -€16 | -28.8% |
| Recurring financial charges | 65 | €55 | €39 | -€16 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €16,097 | €22,710 | +€6,613 | +41.1% |
| Income taxes | 67/77 | - | €904 | +€904 | |
| Profit (loss) for the period | 9904 | €16,097 | €21,806 | +€5,709 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,097 | €21,806 | +€5,709 | +35.5% |
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 28 October 2026 via checked.be.