ESPRIT CHASSIS: 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 CHASSIS
Largest movements
- Tangible fixed assets -€15,400
down €15,400 (-25.6%), from €60,186 to €44,787
of which Furniture and vehicles: -€8,999
- Stocks and contracts +€10,525
up €10,525 (+51.2%), from €20,562 to €31,087
- Cash -€8,862
down €8,862 (-33.1%), from €26,791 to €17,929
mainly Debts after one year (-€33,310) and Stocks and contracts (-€10,525)
- Receivables within one year +€3,886
up €3,886 (+12.6%), from €30,869 to €34,755
of which Other amounts receivable: +€3,456
- Debts after one year -€33,310
down €33,310 (-63.5%), from €52,457 to €19,147
- Short-term financial debts +€20,000
new in 2025: €20,000
- Other debts -€7,203
down €7,203 (-50.7%), from €14,220 to €7,017
- Profit (loss) carried forward +€4,665
up €4,665 (+10.0%), from €46,431 to €51,096
- Trade debts +€3,667
up €3,667 (+116.5%), from €3,146 to €6,813
- Gross operating margin +€8,864
up €8,864 (+51.4%), from €17,249 to €26,113
- Depreciation +€2,797
up €2,797 (+17.9%), from €15,603 to €18,400
- Financial charges -€2,568
down €2,568 (-87.9%), from €2,921 to €354
- Other operating charges +€1,143
up €1,143 (+197.1%), from €580 to €1,723
- Taxes +€682
up €682 (+235.7%), from €289 to €971
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 | €141,177 | €131,084 | -€10,093 | -7.1% |
| Fixed assets | 21/28 | €60,186 | €44,787 | -€15,400 | -25.6% |
| Tangible fixed assets | 22/27 | €60,186 | €44,787 | -€15,400 | -25.6% |
| Plant, machinery and equipment | 23 | €7,176 | €8,078 | +€902 | +12.6% |
| Furniture and vehicles | 24 | €23,801 | €14,802 | -€8,999 | -37.8% |
| Leasing and similar rights | 25 | €29,209 | €21,907 | -€7,302 | -25.0% |
| Current assets | 29/58 | €80,991 | €86,297 | +€5,307 | +6.6% |
| Stocks and contracts in progress | 3 | €20,562 | €31,087 | +€10,525 | +51.2% |
| Stocks | 30/36 | €20,562 | €31,087 | +€10,525 | +51.2% |
| Amounts receivable within one year | 40/41 | €30,869 | €34,755 | +€3,886 | +12.6% |
| Trade receivables | 40 | €22,436 | €22,865 | +€430 | +1.9% |
| Other amounts receivable | 41 | €8,433 | €11,889 | +€3,456 | +41.0% |
| Cash at bank and in hand | 54/58 | €26,791 | €17,929 | -€8,862 | -33.1% |
| Deferred charges and accrued income | 490/1 | €2,769 | €2,527 | -€242 | -8.7% |
| Total equity and liabilities | 10/49 | €141,177 | €131,084 | -€10,093 | -7.1% |
| Equity | 10/15 | €51,431 | €56,096 | +€4,665 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,431 | €51,096 | +€4,665 | +10.0% |
| Amounts payable | 17/49 | €89,746 | €74,988 | -€14,758 | -16.4% |
| Amounts payable after more than one year | 17 | €52,457 | €19,147 | -€33,310 | -63.5% |
| Financial debts | 170/4 | €52,457 | €19,147 | -€33,310 | -63.5% |
| Amounts payable within one year | 42/48 | €37,289 | €55,774 | +€18,485 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €12,672 | €11,393 | -€1,279 | -10.1% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €3,146 | €6,813 | +€3,667 | +116.5% |
| Suppliers | 440/4 | €3,146 | €6,813 | +€3,667 | +116.5% |
| Advances received on contracts in progress | 46 | €6,811 | €6,811 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €440 | €3,740 | +€3,300 | +750.0% |
| Taxes | 450/3 | €440 | €3,740 | +€3,300 | +750.0% |
| Other amounts payable | 47/48 | €14,220 | €7,017 | -€7,203 | -50.7% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,603 | €18,400 | +€2,797 | +17.9% |
| Other operating charges | 640/8 | €580 | €1,723 | +€1,143 | +197.1% |
| Gross operating margin | 9900 | €17,249 | €26,113 | +€8,864 | +51.4% |
| Operating profit (loss) | 9901 | €1,066 | €5,990 | +€4,924 | +461.7% |
| Financial income | 75/76B | €57 | - | -€57 | |
| Recurring financial income | 75 | €57 | - | -€57 | |
| Financial charges | 65/66B | €2,921 | €354 | -€2,568 | -87.9% |
| Recurring financial charges | 65 | €2,921 | €354 | -€2,568 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,797 | €5,637 | +€7,434 | |
| Income taxes | 67/77 | €289 | €971 | +€682 | +235.7% |
| Profit (loss) for the period | 9904 | -€2,087 | €4,665 | +€6,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,087 | €4,665 | +€6,752 |
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 12 October 2026 via checked.be.