ESPRIT CAR: 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.
ESPRIT CAR
Largest movements
- Stocks and contracts +€6,009
up €6,009 (+27.6%), from €21,748 to €27,757
- Cash -€2,598
down €2,598 (-9.4%), from €27,613 to €25,015
mainly Net result for the year (-€10,138) and Stocks and contracts (-€6,009)
- Receivables within one year +€1,440
up €1,440 (+11.2%), from €12,805 to €14,245
of which Other amounts receivable: +€2,321
- Tangible fixed assets +€1,387
up €1,387 (+2.8%), from €50,203 to €51,590
of which Furniture and vehicles: +€1,387
- Other debts +€20,896
up €20,896 (+39.1%), from €53,487 to €74,383
- Profit (loss) carried forward -€10,138
down €10,138, from €2,898 to -€7,241
- Debts after one year -€3,282
down €3,282 (-10.9%), from €30,222 to €26,940
- Gross operating margin -€20,014
down €20,014, from €12,015 to -€8,000
- Taxes -€2,466
down €2,466, from €2,236 to -€229
- Financial charges -€828
down €828 (-42.6%), from €1,944 to €1,116
- Depreciation +€246
up €246 (+46.9%), from €523 to €768
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 | €113,556 | €119,831 | +€6,275 | +5.5% |
| Fixed assets | 21/28 | €50,203 | €51,590 | +€1,387 | +2.8% |
| Tangible fixed assets | 22/27 | €50,203 | €51,590 | +€1,387 | +2.8% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Furniture and vehicles | 24 | €203 | €1,590 | +€1,387 | +685% |
| Current assets | 29/58 | €63,353 | €68,241 | +€4,888 | +7.7% |
| Stocks and contracts in progress | 3 | €21,748 | €27,757 | +€6,009 | +27.6% |
| Stocks | 30/36 | €21,748 | €27,757 | +€6,009 | +27.6% |
| Amounts receivable within one year | 40/41 | €12,805 | €14,245 | +€1,440 | +11.2% |
| Trade receivables | 40 | €11,981 | €11,100 | -€881 | -7.4% |
| Other amounts receivable | 41 | €824 | €3,145 | +€2,321 | +282% |
| Cash at bank and in hand | 54/58 | €27,613 | €25,015 | -€2,598 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,187 | €1,224 | +€37 | +3.1% |
| Total equity and liabilities | 10/49 | €113,556 | €119,831 | +€6,275 | +5.5% |
| Equity | 10/15 | €21,616 | €11,477 | -€10,138 | -46.9% |
| Contributions | 10/11 | €18,718 | €18,718 | = | 0.0% |
| Capital | 10 | €18,718 | €18,718 | = | 0.0% |
| Issued capital | 100 | €18,718 | €18,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,898 | -€7,241 | -€10,138 | |
| Amounts payable | 17/49 | €91,940 | €108,353 | +€16,413 | +17.9% |
| Amounts payable after more than one year | 17 | €30,222 | €26,940 | -€3,282 | -10.9% |
| Financial debts | 170/4 | €30,222 | €26,940 | -€3,282 | -10.9% |
| Amounts payable within one year | 42/48 | €61,719 | €81,413 | +€19,695 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €3,186 | €3,282 | +€96 | +3.0% |
| Trade debts | 44 | €2,243 | €1,465 | -€778 | -34.7% |
| Suppliers | 440/4 | €2,243 | €1,465 | -€778 | -34.7% |
| Taxes, remuneration and social security | 45 | €2,804 | €2,284 | -€520 | -18.5% |
| Taxes | 450/3 | €2,804 | €2,284 | -€520 | -18.5% |
| Other amounts payable | 47/48 | €53,487 | €74,383 | +€20,896 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €768 | +€246 | +46.9% |
| Other operating charges | 640/8 | €466 | €484 | +€18 | +4.0% |
| Gross operating margin | 9900 | €12,015 | -€8,000 | -€20,014 | |
| Operating profit (loss) | 9901 | €11,026 | -€9,252 | -€20,278 | |
| Financial charges | 65/66B | €1,944 | €1,116 | -€828 | -42.6% |
| Recurring financial charges | 65 | €1,944 | €1,116 | -€828 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €9,083 | -€10,368 | -€19,450 | |
| Income taxes | 67/77 | €2,236 | -€229 | -€2,466 | |
| Profit (loss) for the period | 9904 | €6,846 | -€10,138 | -€16,984 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,846 | -€10,138 | -€16,984 |
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 27 October 2026 via checked.be.