ESPLANADE COMPANY: 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.
ESPLANADE COMPANY
Largest movements
- Receivables within one year -€16,636
down €16,636 (-86.3%), from €19,275 to €2,639
of which Trade receivables: -€19,078
- Stocks and contracts +€9,800
new in 2025: €9,800
- Cash -€2,668
down €2,668 (-29.0%), from €9,206 to €6,537
mainly Net result for the year (-€16,272) and Stocks and contracts (-€9,800)
- Tangible fixed assets +€1,026
up €1,026 (+7.2%), from €14,311 to €15,337
of which Furniture and vehicles: +€1,341
- Deferred charges and accrued income -€468
no longer reported in 2025 (was €468)
- Profit (loss) carried forward -€16,272
down €16,272, from €10,076 to -€6,196
- Trade debts +€7,179
up €7,179 (+546%), from €1,314 to €8,492
- Other debts +€3,100
up €3,100 (+36.7%), from €8,457 to €11,558
- Accrued charges and deferred income -€2,953
no longer reported in 2025 (was €2,953)
- Gross operating margin -€38,148
down €38,148, from €23,822 to -€14,326
- Taxes -€1,096
no longer reported in 2025 (was €1,096)
- Depreciation +€885
up €885 (+169%), from €523 to €1,408
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 | €43,260 | €34,314 | -€8,946 | -20.7% |
| Fixed assets | 21/28 | €14,311 | €15,337 | +€1,026 | +7.2% |
| Tangible fixed assets | 22/27 | €14,311 | €15,337 | +€1,026 | +7.2% |
| Land and buildings | 22 | €11,300 | €10,985 | -€315 | -2.8% |
| Furniture and vehicles | 24 | €3,011 | €4,352 | +€1,341 | +44.5% |
| Current assets | 29/58 | €28,949 | €18,977 | -€9,972 | -34.4% |
| Stocks and contracts in progress | 3 | - | €9,800 | +€9,800 | |
| Stocks | 30/36 | - | €9,800 | +€9,800 | |
| Amounts receivable within one year | 40/41 | €19,275 | €2,639 | -€16,636 | -86.3% |
| Trade receivables | 40 | €19,275 | €197 | -€19,078 | -99.0% |
| Other amounts receivable | 41 | - | €2,442 | +€2,442 | |
| Cash at bank and in hand | 54/58 | €9,206 | €6,537 | -€2,668 | -29.0% |
| Deferred charges and accrued income | 490/1 | €468 | - | -€468 | |
| Total equity and liabilities | 10/49 | €43,260 | €34,314 | -€8,946 | -20.7% |
| Equity | 10/15 | €30,536 | €14,264 | -€16,272 | -53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,076 | -€6,196 | -€16,272 | |
| Amounts payable | 17/49 | €12,724 | €20,050 | +€7,326 | +57.6% |
| Amounts payable within one year | 42/48 | €9,771 | €20,050 | +€10,279 | +105% |
| Trade debts | 44 | €1,314 | €8,492 | +€7,179 | +546% |
| Suppliers | 440/4 | €1,314 | €8,492 | +€7,179 | +546% |
| Other amounts payable | 47/48 | €8,457 | €11,558 | +€3,100 | +36.7% |
| Accrued charges and deferred income | 492/3 | €2,953 | - | -€2,953 | |
| Non-recurring operating income | 76A | €441 | - | -€441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €1,408 | +€885 | +169% |
| Other operating charges | 640/8 | €448 | €471 | +€23 | +5.2% |
| Gross operating margin | 9900 | €23,822 | -€14,326 | -€38,148 | |
| Operating profit (loss) | 9901 | €22,851 | -€16,206 | -€39,056 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €66 | +€9 | +15.0% |
| Recurring financial charges | 65 | €57 | €66 | +€9 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €22,793 | -€16,272 | -€39,065 | |
| Income taxes | 67/77 | €1,096 | - | -€1,096 | |
| Profit (loss) for the period | 9904 | €21,698 | -€16,272 | -€37,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,698 | -€16,272 | -€37,969 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.