ESPRESSO IMAGING: what changed
Two fiscal 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 IMAGING
Largest movements
- Cash +€131,624
up €131,624 (+226.8%), from €58,048 to €189,672
mainly Net result for the year (+€107,194) and Deferred charges and accrued income (+€71,145)
- Deferred charges and accrued income -€71,145
down €71,145 (-52.4%), from €135,763 to €64,618
- Receivables within one year +€14,901
up €14,901 (+866.2%), from €1,720 to €16,622
of which Other amounts receivable: +€15,023
- Tangible fixed assets -€5,902
down €5,902 (-18.2%), from €32,409 to €26,508
- Profit (loss) carried forward +€82,194
up €82,194 (+60.2%), from €136,489 to €218,683
- Tax, wage and social debts -€27,150
down €27,150 (-44.6%), from €60,808 to €33,658
- Other debts +€25,000
new in 2025: €25,000
- Debts after one year -€12,017
down €12,017 (-79.6%), from €15,097 to €3,080
- Gross operating margin -€72,359
down €72,359 (-32.7%), from €221,274 to €148,915
- Taxes -€17,603
down €17,603 (-35.6%), from €49,428 to €31,824
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 | €227,941 | €297,419 | +€69,479 | +30.5% |
| Fixed assets | 21/28 | €32,409 | €26,508 | -€5,902 | -18.2% |
| Tangible fixed assets | 22/27 | €32,409 | €26,508 | -€5,902 | -18.2% |
| Furniture and vehicles | 24 | €32,409 | €26,508 | -€5,902 | -18.2% |
| Current assets | 29/58 | €195,531 | €270,911 | +€75,380 | +38.6% |
| Amounts receivable within one year | 40/41 | €1,720 | €16,622 | +€14,901 | +866.2% |
| Trade receivables | 40 | €122 | €0 | -€122 | -100.0% |
| Other amounts receivable | 41 | €1,599 | €16,622 | +€15,023 | +939.7% |
| Cash at bank and in hand | 54/58 | €58,048 | €189,672 | +€131,624 | +226.8% |
| Deferred charges and accrued income | 490/1 | €135,763 | €64,618 | -€71,145 | -52.4% |
| Total equity and liabilities | 10/49 | €227,941 | €297,419 | +€69,479 | +30.5% |
| Equity | 10/15 | €140,489 | €222,683 | +€82,194 | +58.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,489 | €218,683 | +€82,194 | +60.2% |
| Amounts payable | 17/49 | €87,451 | €74,736 | -€12,715 | -14.5% |
| Amounts payable after more than one year | 17 | €15,097 | €3,080 | -€12,017 | -79.6% |
| Financial debts | 170/4 | €15,097 | €3,080 | -€12,017 | -79.6% |
| Amounts payable within one year | 42/48 | €72,354 | €71,656 | -€698 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,546 | €12,017 | +€471 | +4.1% |
| Trade debts | 44 | - | €982 | +€982 | |
| Suppliers | 440/4 | - | €982 | +€982 | |
| Taxes, remuneration and social security | 45 | €60,808 | €33,658 | -€27,150 | -44.6% |
| Taxes | 450/3 | €60,808 | €33,658 | -€27,150 | -44.6% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,915 | €8,901 | +€986 | +12.5% |
| Other operating charges | 640/8 | €646 | €408 | -€238 | -36.8% |
| Gross operating margin | 9900 | €221,274 | €148,915 | -€72,359 | -32.7% |
| Operating profit (loss) | 9901 | €212,713 | €139,606 | -€73,106 | -34.4% |
| Financial income | 75/76B | €5 | €452 | +€447 | +8930.1% |
| Recurring financial income | 75 | €5 | €452 | +€447 | +8930.1% |
| Financial charges | 65/66B | €1,087 | €1,041 | -€45 | -4.2% |
| Recurring financial charges | 65 | €1,087 | €1,041 | -€45 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €211,631 | €139,018 | -€72,614 | -34.3% |
| Income taxes | 67/77 | €49,428 | €31,824 | -€17,603 | -35.6% |
| Profit (loss) for the period | 9904 | €162,204 | €107,194 | -€55,010 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,204 | €107,194 | -€55,010 | -33.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.