ESPRESSO DOPPIO MANAGEMENT: 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.
ESPRESSO DOPPIO MANAGEMENT
Largest movements
- Current investments +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Cash -€66,702
down €66,702 (-63.6%), from €104,810 to €38,108
mainly Contributions, distributions and other (-€555,000) and Current investments (-€100,000)
- Receivables within one year -€66,550
down €66,550 (-51.1%), from €130,299 to €63,749
of which Other amounts receivable: -€91,283
- Profit (loss) carried forward -€361,781
down €361,781 (-99.4%), from €363,804 to €2,023
- Other debts +€257,918
up €257,918 (+36,949%), from €698 to €258,616
- Tax, wage and social debts +€70,897
up €70,897 (+421%), from €16,860 to €87,757
of which Taxes: +€73,015
- Financial income +€116,940
up €116,940 (+3,722%), from €3,142 to €120,082
- Financial charges +€101,783
up €101,783 (+159%), from €64,201 to €165,984
- Gross operating margin +€60,393
up €60,393 (+25.4%), from €238,171 to €298,564
- Taxes +€13,397
up €13,397 (+29.6%), from €45,260 to €58,657
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 | €387,593 | €353,460 | -€34,133 | -8.8% |
| Fixed assets | 21/28 | €294 | €0 | -€294 | -100% |
| Tangible fixed assets | 22/27 | €294 | €0 | -€294 | -100% |
| Furniture and vehicles | 24 | €294 | €0 | -€294 | -100% |
| Current assets | 29/58 | €387,299 | €353,460 | -€33,838 | -8.7% |
| Amounts receivable within one year | 40/41 | €130,299 | €63,749 | -€66,550 | -51.1% |
| Trade receivables | 40 | €25,501 | €50,234 | +€24,733 | +97.0% |
| Other amounts receivable | 41 | €104,799 | €13,515 | -€91,283 | -87.1% |
| Current investments | 50/53 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €104,810 | €38,108 | -€66,702 | -63.6% |
| Deferred charges and accrued income | 490/1 | €2,189 | €1,603 | -€586 | -26.8% |
| Total equity and liabilities | 10/49 | €387,593 | €353,460 | -€34,133 | -8.8% |
| Equity | 10/15 | €366,804 | €5,023 | -€361,781 | -98.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €363,804 | €2,023 | -€361,781 | -99.4% |
| Amounts payable | 17/49 | €20,789 | €348,437 | +€327,649 | +1,576% |
| Amounts payable within one year | 42/48 | €20,789 | €348,437 | +€327,649 | +1,576% |
| Trade debts | 44 | €3,231 | €2,064 | -€1,166 | -36.1% |
| Suppliers | 440/4 | €3,231 | €2,064 | -€1,166 | -36.1% |
| Taxes, remuneration and social security | 45 | €16,860 | €87,757 | +€70,897 | +421% |
| Taxes | 450/3 | €14,742 | €87,757 | +€73,015 | +495% |
| Remuneration and social security | 454/9 | €2,118 | €0 | -€2,118 | -100% |
| Other amounts payable | 47/48 | €698 | €258,616 | +€257,918 | +36,949% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €294 | -€129 | -30.4% |
| Other operating charges | 640/8 | €168 | €492 | +€325 | +194% |
| Gross operating margin | 9900 | €238,171 | €298,564 | +€60,393 | +25.4% |
| Operating profit (loss) | 9901 | €237,580 | €297,778 | +€60,197 | +25.3% |
| Financial income | 75/76B | €3,142 | €120,082 | +€116,940 | +3,722% |
| Recurring financial income | 75 | €3,142 | €120,082 | +€116,940 | +3,722% |
| Financial charges | 65/66B | €64,201 | €165,984 | +€101,783 | +159% |
| Recurring financial charges | 65 | €64,201 | €165,984 | +€101,783 | +159% |
| Profit (loss) for the period before taxes | 9903 | €176,522 | €251,876 | +€75,354 | +42.7% |
| Income taxes | 67/77 | €45,260 | €58,657 | +€13,397 | +29.6% |
| Profit (loss) for the period | 9904 | €131,262 | €193,219 | +€61,957 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,262 | €193,219 | +€61,957 | +47.2% |
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 31 October 2026 via checked.be.