ESPRESSOMANIA: 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.
ESPRESSOMANIA
Largest movements
- Receivables within one year -€10,229
down €10,229 (-44.0%), from €23,248 to €13,019
of which Trade receivables: -€10,308
- Tangible fixed assets -€5,597
down €5,597 (-17.1%), from €32,686 to €27,089
of which Furniture and vehicles: -€6,612
- Profit (loss) carried forward -€12,092
down €12,092 (-25.1%), from €48,207 to €36,115
- Tax, wage and social debts -€3,904
down €3,904 (-23.7%), from €16,509 to €12,604
of which Taxes: -€7,558
- Other debts -€1,753
down €1,753 (-58.5%), from €2,996 to €1,243
- Staff costs +€7,875
up €7,875 (+26.1%), from €30,141 to €38,017
- Gross operating margin -€3,080
down €3,080 (-6.4%), from €48,489 to €45,409
- Depreciation +€1,663
up €1,663 (+18.7%), from €8,898 to €10,561
- Financial income -€566
no longer reported in 2025 (was €566)
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 | €119,996 | €102,647 | -€17,349 | -14.5% |
| Fixed assets | 21/28 | €33,276 | €27,679 | -€5,597 | -16.8% |
| Tangible fixed assets | 22/27 | €32,686 | €27,089 | -€5,597 | -17.1% |
| Plant, machinery and equipment | 23 | - | €794 | +€794 | |
| Furniture and vehicles | 24 | €24,273 | €17,660 | -€6,612 | -27.2% |
| Other tangible fixed assets | 26 | €8,413 | €8,634 | +€221 | +2.6% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €86,720 | €74,968 | -€11,752 | -13.6% |
| Stocks and contracts in progress | 3 | €31,214 | €30,517 | -€698 | -2.2% |
| Stocks | 30/36 | €31,214 | €30,517 | -€698 | -2.2% |
| Amounts receivable within one year | 40/41 | €23,248 | €13,019 | -€10,229 | -44.0% |
| Trade receivables | 40 | €22,896 | €12,588 | -€10,308 | -45.0% |
| Other amounts receivable | 41 | €352 | €431 | +€79 | +22.5% |
| Cash at bank and in hand | 54/58 | €32,257 | €31,432 | -€825 | -2.6% |
| Total equity and liabilities | 10/49 | €119,996 | €102,647 | -€17,349 | -14.5% |
| Equity | 10/15 | €73,790 | €61,697 | -€12,092 | -16.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €11,323 | €11,323 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,323 | €4,323 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,207 | €36,115 | -€12,092 | -25.1% |
| Amounts payable | 17/49 | €46,206 | €40,950 | -€5,256 | -11.4% |
| Amounts payable within one year | 42/48 | €46,206 | €40,950 | -€5,256 | -11.4% |
| Trade debts | 44 | €26,702 | €27,103 | +€400 | +1.5% |
| Suppliers | 440/4 | €26,702 | €27,103 | +€400 | +1.5% |
| Taxes, remuneration and social security | 45 | €16,509 | €12,604 | -€3,904 | -23.7% |
| Taxes | 450/3 | €13,351 | €5,793 | -€7,558 | -56.6% |
| Remuneration and social security | 454/9 | €3,158 | €6,811 | +€3,653 | +116% |
| Other amounts payable | 47/48 | €2,996 | €1,243 | -€1,753 | -58.5% |
| Remuneration, social security and pensions | 62 | €30,141 | €38,017 | +€7,875 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,898 | €10,561 | +€1,663 | +18.7% |
| Other operating charges | 640/8 | €3,786 | €3,386 | -€400 | -10.6% |
| Gross operating margin | 9900 | €48,489 | €45,409 | -€3,080 | -6.4% |
| Operating profit (loss) | 9901 | €5,664 | -€6,555 | -€12,218 | |
| Financial income | 75/76B | €566 | - | -€566 | |
| Recurring financial income | 75 | €566 | - | -€566 | |
| Financial charges | 65/66B | €3,038 | €2,718 | -€319 | -10.5% |
| Recurring financial charges | 65 | €3,038 | €2,718 | -€319 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €3,192 | -€9,273 | -€12,465 | |
| Income taxes | 67/77 | €2,759 | €2,820 | +€61 | +2.2% |
| Profit (loss) for the period | 9904 | €433 | -€12,092 | -€12,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €433 | -€12,092 | -€12,526 |
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.