ESPRIT DE VIE: 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 VIE
Largest movements
- Receivables within one year -€9,965
down €9,965 (-38.0%), from €26,244 to €16,279
of which Trade receivables: -€10,908
- Tangible fixed assets -€9,765
down €9,765 (-36.4%), from €26,828 to €17,063
of which Plant, machinery and equipment: -€9,201
- Cash -€8,858
down €8,858 (-30.4%), from €29,113 to €20,255
mainly Net result for the year (-€13,845) and Tax, wage and social debts (-€9,388)
- Reserves -€13,845
down €13,845 (-33.2%), from €41,639 to €27,794
- Tax, wage and social debts -€9,388
down €9,388 (-44.8%), from €20,958 to €11,571
of which Taxes: -€10,089
- Trade debts -€5,248
down €5,248 (-30.8%), from €17,062 to €11,814
- Staff costs +€11,342
up €11,342 (+39.0%), from €29,069 to €40,411
- Gross operating margin -€5,012
down €5,012 (-11.0%), from €45,736 to €40,724
- Taxes -€960
down €960 (-81.2%), from €1,182 to €222
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 | €84,663 | €56,213 | -€28,450 | -33.6% |
| Fixed assets | 21/28 | €26,976 | €17,211 | -€9,765 | -36.2% |
| Tangible fixed assets | 22/27 | €26,828 | €17,063 | -€9,765 | -36.4% |
| Plant, machinery and equipment | 23 | €23,754 | €14,554 | -€9,201 | -38.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,073 | €2,509 | -€564 | -18.4% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €57,686 | €39,001 | -€18,685 | -32.4% |
| Amounts receivable within one year | 40/41 | €26,244 | €16,279 | -€9,965 | -38.0% |
| Trade receivables | 40 | €21,390 | €10,482 | -€10,908 | -51.0% |
| Other amounts receivable | 41 | €4,854 | €5,797 | +€943 | +19.4% |
| Cash at bank and in hand | 54/58 | €29,113 | €20,255 | -€8,858 | -30.4% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,467 | +€138 | +5.9% |
| Total equity and liabilities | 10/49 | €84,663 | €56,213 | -€28,450 | -33.6% |
| Equity | 10/15 | €42,639 | €28,794 | -€13,845 | -32.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €41,639 | €27,794 | -€13,845 | -33.2% |
| Distributable reserves | 133 | €41,639 | €27,794 | -€13,845 | -33.2% |
| Amounts payable | 17/49 | €42,024 | €27,419 | -€14,605 | -34.8% |
| Amounts payable within one year | 42/48 | €41,963 | €27,315 | -€14,647 | -34.9% |
| Financial debts | 43 | €2,055 | €2,043 | -€12 | -0.6% |
| Credit institutions | 430/8 | €2,055 | €2,043 | -€12 | -0.6% |
| Trade debts | 44 | €17,062 | €11,814 | -€5,248 | -30.8% |
| Suppliers | 440/4 | €17,062 | €11,814 | -€5,248 | -30.8% |
| Taxes, remuneration and social security | 45 | €20,958 | €11,571 | -€9,388 | -44.8% |
| Taxes | 450/3 | €14,462 | €4,373 | -€10,089 | -69.8% |
| Remuneration and social security | 454/9 | €6,497 | €7,197 | +€701 | +10.8% |
| Other amounts payable | 47/48 | €1,888 | €1,889 | +€1 | +0.1% |
| Accrued charges and deferred income | 492/3 | €61 | €104 | +€43 | +69.8% |
| Remuneration, social security and pensions | 62 | €29,069 | €40,411 | +€11,342 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,495 | €9,765 | +€270 | +2.8% |
| Other operating charges | 640/8 | €950 | €1,074 | +€124 | +13.1% |
| Gross operating margin | 9900 | €45,736 | €40,724 | -€5,012 | -11.0% |
| Operating profit (loss) | 9901 | €6,223 | -€10,525 | -€16,747 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -96.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -96.0% |
| Financial charges | 65/66B | €3,530 | €3,099 | -€432 | -12.2% |
| Recurring financial charges | 65 | €3,530 | €3,099 | -€432 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €2,700 | -€13,623 | -€16,323 | |
| Income taxes | 67/77 | €1,182 | €222 | -€960 | -81.2% |
| Profit (loss) for the period | 9904 | €1,518 | -€13,845 | -€15,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,518 | -€13,845 | -€15,362 |
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 30 October 2026 via checked.be.