Esprit Ouvert: 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 Ouvert
Largest movements
- Tangible fixed assets +€22,915
up €22,915 (+27.5%), from €83,350 to €106,265
of which Furniture and vehicles: +€27,638
- Intangible fixed assets -€11,119
down €11,119 (-14.8%), from €75,053 to €63,934
- Receivables within one year +€6,984
up €6,984 (+40.7%), from €17,143 to €24,128
of which Trade receivables: +€4,816
- Reserves +€16,190
up €16,190 (+30.5%), from €53,016 to €69,206
- Other debts -€14,574
down €14,574 (-65.2%), from €22,340 to €7,766
- Debts after one year +€7,312
up €7,312 (+10.4%), from €70,115 to €77,427
- Current portion of long-term debt +€6,197
up €6,197 (+21.3%), from €29,071 to €35,268
- Trade debts +€4,060
up €4,060 (+40.2%), from €10,093 to €14,153
- Gross operating margin -€4,924
down €4,924 (-4.7%), from €104,699 to €99,775
- Other operating charges -€3,272
down €3,272 (-56.3%), from €5,815 to €2,542
- Staff costs +€2,039
up €2,039 (+5.1%), from €39,706 to €41,745
- Financial charges -€1,995
down €1,995 (-32.9%), from €6,060 to €4,064
- Taxes -€1,278
down €1,278 (-26.4%), from €4,831 to €3,553
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 | €198,508 | €218,024 | +€19,516 | +9.8% |
| Fixed assets | 21/28 | €158,403 | €170,198 | +€11,796 | +7.4% |
| Intangible fixed assets | 21 | €75,053 | €63,934 | -€11,119 | -14.8% |
| Tangible fixed assets | 22/27 | €83,350 | €106,265 | +€22,915 | +27.5% |
| Plant, machinery and equipment | 23 | €23,777 | €19,054 | -€4,723 | -19.9% |
| Furniture and vehicles | 24 | €59,573 | €87,211 | +€27,638 | +46.4% |
| Current assets | 29/58 | €40,106 | €47,826 | +€7,721 | +19.3% |
| Amounts receivable within one year | 40/41 | €17,143 | €24,128 | +€6,984 | +40.7% |
| Trade receivables | 40 | €9,079 | €13,895 | +€4,816 | +53.0% |
| Other amounts receivable | 41 | €8,064 | €10,233 | +€2,169 | +26.9% |
| Cash at bank and in hand | 54/58 | €22,384 | €23,138 | +€754 | +3.4% |
| Deferred charges and accrued income | 490/1 | €579 | €561 | -€18 | -3.1% |
| Total equity and liabilities | 10/49 | €198,508 | €218,024 | +€19,516 | +9.8% |
| Equity | 10/15 | €58,016 | €74,206 | +€16,190 | +27.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,016 | €69,206 | +€16,190 | +30.5% |
| Distributable reserves | 133 | €53,016 | €69,206 | +€16,190 | +30.5% |
| Amounts payable | 17/49 | €140,492 | €143,818 | +€3,326 | +2.4% |
| Amounts payable after more than one year | 17 | €70,115 | €77,427 | +€7,312 | +10.4% |
| Financial debts | 170/4 | €70,115 | €77,427 | +€7,312 | +10.4% |
| Amounts payable within one year | 42/48 | €67,450 | €66,211 | -€1,239 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €29,071 | €35,268 | +€6,197 | +21.3% |
| Trade debts | 44 | €10,093 | €14,153 | +€4,060 | +40.2% |
| Suppliers | 440/4 | €10,093 | €14,153 | +€4,060 | +40.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,946 | €9,024 | +€3,078 | +51.8% |
| Taxes | 450/3 | - | €3,063 | +€3,063 | |
| Remuneration and social security | 454/9 | €5,946 | €5,961 | +€15 | +0.3% |
| Other amounts payable | 47/48 | €22,340 | €7,766 | -€14,574 | -65.2% |
| Accrued charges and deferred income | 492/3 | €2,927 | €180 | -€2,746 | -93.8% |
| Remuneration, social security and pensions | 62 | €39,706 | €41,745 | +€2,039 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,544 | €31,681 | +€137 | +0.4% |
| Other operating charges | 640/8 | €5,815 | €2,542 | -€3,272 | -56.3% |
| Non-recurring operating charges | 66A | €208 | €0 | -€208 | -100% |
| Gross operating margin | 9900 | €104,699 | €99,775 | -€4,924 | -4.7% |
| Operating profit (loss) | 9901 | €27,428 | €23,807 | -€3,620 | -13.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -35.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -35.0% |
| Financial charges | 65/66B | €6,060 | €4,064 | -€1,995 | -32.9% |
| Recurring financial charges | 65 | €6,060 | €4,064 | -€1,995 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €21,368 | €19,743 | -€1,625 | -7.6% |
| Income taxes | 67/77 | €4,831 | €3,553 | -€1,278 | -26.4% |
| Profit (loss) for the period | 9904 | €16,538 | €16,190 | -€347 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,538 | €16,190 | -€347 | -2.1% |
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 25 October 2026 via checked.be.