ESPRIT LIBRE PRODUCTION: 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 LIBRE PRODUCTION
Largest movements
- Cash -€15,459
down €15,459 (-96.1%), from €16,088 to €629
mainly Net result for the year (-€19,495) and Other debts (-€16,474)
- Receivables within one year -€6,597
down €6,597 (-19.1%), from €34,630 to €28,033
- Profit (loss) carried forward -€19,495
down €19,495 (-37.8%), from -€51,635 to -€71,130
- Other debts -€16,474
down €16,474 (-32.2%), from €51,166 to €34,691
- Trade debts +€14,159
up €14,159 (+57.6%), from €24,588 to €38,747
- Tax, wage and social debts -€692
down €692 (-49.0%), from €1,411 to €719
- Gross operating margin -€54,546
down €54,546, from €36,281 to -€18,265
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,171 | €29,669 | -€22,502 | -43.1% |
| Fixed assets | 21/28 | €1,453 | €1,007 | -€446 | -30.7% |
| Tangible fixed assets | 22/27 | €1,453 | €1,007 | -€446 | -30.7% |
| Furniture and vehicles | 24 | €1,453 | €1,007 | -€446 | -30.7% |
| Current assets | 29/58 | €50,718 | €28,662 | -€22,056 | -43.5% |
| Amounts receivable within one year | 40/41 | €34,630 | €28,033 | -€6,597 | -19.1% |
| Trade receivables | 40 | €34,630 | €28,033 | -€6,597 | -19.1% |
| Cash at bank and in hand | 54/58 | €16,088 | €629 | -€15,459 | -96.1% |
| Total equity and liabilities | 10/49 | €52,171 | €29,669 | -€22,502 | -43.1% |
| Equity | 10/15 | -€24,994 | -€44,488 | -€19,495 | -78.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,041 | €8,041 | = | 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% |
| Tax-exempt reserves | 132 | €6,181 | €6,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,635 | -€71,130 | -€19,495 | -37.8% |
| Amounts payable | 17/49 | €77,164 | €74,157 | -€3,007 | -3.9% |
| Amounts payable within one year | 42/48 | €77,164 | €74,157 | -€3,007 | -3.9% |
| Trade debts | 44 | €24,588 | €38,747 | +€14,159 | +57.6% |
| Suppliers | 440/4 | €24,588 | €38,747 | +€14,159 | +57.6% |
| Taxes, remuneration and social security | 45 | €1,411 | €719 | -€692 | -49.0% |
| Taxes | 450/3 | €1,411 | €719 | -€692 | -49.0% |
| Other amounts payable | 47/48 | €51,166 | €34,691 | -€16,474 | -32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €446 | -€355 | -44.3% |
| Other operating charges | 640/8 | €504 | €387 | -€116 | -23.1% |
| Non-recurring operating charges | 66A | €6,456 | - | -€6,456 | |
| Gross operating margin | 9900 | €36,281 | -€18,265 | -€54,546 | |
| Operating profit (loss) | 9901 | €28,521 | -€19,098 | -€47,619 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €458 | €401 | -€57 | -12.5% |
| Recurring financial charges | 65 | €458 | €401 | -€57 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €28,063 | -€19,495 | -€47,558 | |
| Profit (loss) for the period | 9904 | €28,063 | -€19,495 | -€47,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,063 | -€19,495 | -€47,558 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.