ESPRIT DE MER: 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 DE MER
Largest movements
- Current investments +€5,000
new in 2025: €5,000
- Tangible fixed assets -€4,593
down €4,593 (-24.9%), from €18,449 to €13,857
- Cash -€4,269
down €4,269 (-2.1%), from €206,362 to €202,093
mainly Contributions, distributions and other (-€71,561) and Current investments (-€5,000)
- Other debts -€2,738
down €2,738 (-3.5%), from €78,193 to €75,455
No income-statement line moved by more than 1% of the activity.
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 | €241,548 | €237,866 | -€3,682 | -1.5% |
| Fixed assets | 21/28 | €18,449 | €13,857 | -€4,593 | -24.9% |
| Tangible fixed assets | 22/27 | €18,449 | €13,857 | -€4,593 | -24.9% |
| Furniture and vehicles | 24 | €18,449 | €13,857 | -€4,593 | -24.9% |
| Current assets | 29/58 | €223,099 | €224,009 | +€911 | +0.4% |
| Amounts receivable within one year | 40/41 | €16,516 | €16,483 | -€33 | -0.2% |
| Trade receivables | 40 | €15,730 | €16,135 | +€405 | +2.6% |
| Other amounts receivable | 41 | €786 | €348 | -€438 | -55.7% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €206,362 | €202,093 | -€4,269 | -2.1% |
| Deferred charges and accrued income | 490/1 | €220 | €433 | +€213 | +96.8% |
| Total equity and liabilities | 10/49 | €241,548 | €237,866 | -€3,682 | -1.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €222,948 | €219,266 | -€3,682 | -1.7% |
| Amounts payable after more than one year | 17 | €135,000 | €135,000 | = | 0.0% |
| Other amounts payable | 178/9 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €87,948 | €84,266 | -€3,682 | -4.2% |
| Trade debts | 44 | €1,493 | €204 | -€1,289 | -86.3% |
| Suppliers | 440/4 | €1,493 | €204 | -€1,289 | -86.3% |
| Taxes, remuneration and social security | 45 | €8,262 | €8,607 | +€345 | +4.2% |
| Taxes | 450/3 | €8,262 | €8,607 | +€345 | +4.2% |
| Other amounts payable | 47/48 | €78,193 | €75,455 | -€2,738 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,515 | €4,593 | +€77 | +1.7% |
| Other operating charges | 640/8 | €1,033 | €865 | -€168 | -16.2% |
| Gross operating margin | 9900 | €96,505 | €96,458 | -€47 | 0.0% |
| Operating profit (loss) | 9901 | €90,956 | €90,999 | +€43 | 0.0% |
| Financial income | 75/76B | €0 | €320 | +€320 | +3,196,100% |
| Recurring financial income | 75 | €0 | €320 | +€320 | +3,196,100% |
| Financial charges | 65/66B | €80 | €72 | -€8 | -9.4% |
| Recurring financial charges | 65 | €80 | €72 | -€8 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €90,877 | €91,247 | +€370 | +0.4% |
| Income taxes | 67/77 | €19,248 | €19,686 | +€438 | +2.3% |
| Profit (loss) for the period | 9904 | €71,629 | €71,561 | -€68 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,629 | €71,561 | -€68 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.