ESPRIT DECO: 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 DECO
Largest movements
- Receivables within one year -€2,001
down €2,001 (-27.9%), from €7,171 to €5,170
of which Other amounts receivable: -€1,014
- Cash +€845
up €845 (+13.7%), from €6,174 to €7,019
mainly Receivables within one year (+€2,001) and Deferred charges and accrued income (+€719)
- Deferred charges and accrued income -€719
down €719 (-91.0%), from €790 to €71
- Tangible fixed assets -€533
down €533 (-46.6%), from €1,144 to €612
of which Plant, machinery and equipment: -€445
- Profit (loss) carried forward -€2,119
down €2,119 (-32.0%), from -€6,627 to -€8,746
- Other debts -€243
down €243 (-4.8%), from €5,020 to €4,777
- Write-downs +€2,908
no longer reported in 2025 (was -€2,908)
- Gross operating margin +€2,189
up €2,189 (+95.3%), from -€2,297 to -€107
- Other operating charges -€507
down €507 (-35.5%), from €1,429 to €922
- Depreciation -€371
down €371 (-41.1%), from €904 to €533
- Staff costs +€37
new in 2025: €37
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 | €15,279 | €12,872 | -€2,408 | -15.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,144 | €612 | -€533 | -46.6% |
| Tangible fixed assets | 22/27 | €1,144 | €612 | -€533 | -46.6% |
| Plant, machinery and equipment | 23 | €1,056 | €612 | -€445 | -42.1% |
| Furniture and vehicles | 24 | €88 | - | -€88 | |
| Current assets | 29/58 | €14,135 | €12,260 | -€1,875 | -13.3% |
| Amounts receivable within one year | 40/41 | €7,171 | €5,170 | -€2,001 | -27.9% |
| Trade receivables | 40 | €5,733 | €4,746 | -€987 | -17.2% |
| Other amounts receivable | 41 | €1,438 | €424 | -€1,014 | -70.5% |
| Cash at bank and in hand | 54/58 | €6,174 | €7,019 | +€845 | +13.7% |
| Deferred charges and accrued income | 490/1 | €790 | €71 | -€719 | -91.0% |
| Total equity and liabilities | 10/49 | €15,279 | €12,872 | -€2,408 | -15.8% |
| Equity | 10/15 | €7,633 | €5,514 | -€2,119 | -27.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,627 | -€8,746 | -€2,119 | -32.0% |
| Amounts payable | 17/49 | €7,646 | €7,357 | -€289 | -3.8% |
| Amounts payable within one year | 42/48 | €7,646 | €7,357 | -€289 | -3.8% |
| Trade debts | 44 | €1,059 | €1,085 | +€26 | +2.4% |
| Suppliers | 440/4 | €1,059 | €1,085 | +€26 | +2.4% |
| Taxes, remuneration and social security | 45 | €1,566 | €1,495 | -€72 | -4.6% |
| Taxes | 450/3 | €1,566 | €1,495 | -€72 | -4.6% |
| Other amounts payable | 47/48 | €5,020 | €4,777 | -€243 | -4.8% |
| Remuneration, social security and pensions | 62 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | €533 | -€371 | -41.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,908 | - | +€2,908 | |
| Other operating charges | 640/8 | €1,429 | €922 | -€507 | -35.5% |
| Gross operating margin | 9900 | -€2,297 | -€107 | +€2,189 | +95.3% |
| Operating profit (loss) | 9901 | -€1,722 | -€1,599 | +€123 | +7.2% |
| Financial charges | 65/66B | €518 | €521 | +€2 | +0.5% |
| Recurring financial charges | 65 | €518 | €521 | +€2 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,240 | -€2,119 | +€121 | +5.4% |
| Profit (loss) for the period | 9904 | -€2,240 | -€2,119 | +€121 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,240 | -€2,119 | +€121 | +5.4% |
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.