ESPRITINFI: what changed
Two fiscal 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.
ESPRITINFI
Largest movements
- Cash +€33,990
up €33,990 (+91.2%), from €37,283 to €71,273
mainly Net result for the year (+€39,209) and Depreciation (+€6,335)
- Receivables within one year +€8,423
up €8,423 (+25.5%), from €33,020 to €41,443
- Tangible fixed assets -€6,335
down €6,335 (-49.4%), from €12,830 to €6,495
- Profit (loss) carried forward +€39,209
up €39,209 (+59.3%), from €66,132 to €105,341
- Tax, wage and social debts -€2,280
down €2,280 (-17.3%), from €13,150 to €10,870
- Gross operating margin -€11,796
down €11,796 (-17.6%), from €66,987 to €55,191
- Taxes -€2,274
down €2,274 (-17.3%), from €13,147 to €10,873
- Financial income +€776
up €776 (+61.4%), from €1,264 to €2,040
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 | €83,421 | €119,767 | +€36,346 | +43.6% |
| Fixed assets | 21/28 | €12,830 | €6,495 | -€6,335 | -49.4% |
| Tangible fixed assets | 22/27 | €12,830 | €6,495 | -€6,335 | -49.4% |
| Furniture and vehicles | 24 | €12,830 | €6,495 | -€6,335 | -49.4% |
| Current assets | 29/58 | €70,591 | €113,272 | +€42,681 | +60.5% |
| Amounts receivable within one year | 40/41 | €33,020 | €41,443 | +€8,423 | +25.5% |
| Other amounts receivable | 41 | €33,020 | €41,443 | +€8,423 | +25.5% |
| Cash at bank and in hand | 54/58 | €37,283 | €71,273 | +€33,990 | +91.2% |
| Deferred charges and accrued income | 490/1 | €288 | €556 | +€268 | +92.8% |
| Total equity and liabilities | 10/49 | €83,421 | €119,767 | +€36,346 | +43.6% |
| Equity | 10/15 | €69,132 | €108,341 | +€39,209 | +56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,132 | €105,341 | +€39,209 | +59.3% |
| Amounts payable | 17/49 | €14,289 | €11,426 | -€2,862 | -20.0% |
| Amounts payable within one year | 42/48 | €14,289 | €11,426 | -€2,862 | -20.0% |
| Trade debts | 44 | €1,139 | €556 | -€582 | -51.1% |
| Suppliers | 440/4 | €1,139 | €556 | -€582 | -51.1% |
| Taxes, remuneration and social security | 45 | €13,150 | €10,870 | -€2,280 | -17.3% |
| Taxes | 450/3 | €13,150 | €10,870 | -€2,280 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,174 | €6,335 | +€161 | +2.6% |
| Other operating charges | 640/8 | €859 | €740 | -€118 | -13.8% |
| Gross operating margin | 9900 | €66,987 | €55,191 | -€11,796 | -17.6% |
| Operating profit (loss) | 9901 | €59,954 | €48,116 | -€11,838 | -19.7% |
| Financial income | 75/76B | €1,264 | €2,040 | +€776 | +61.4% |
| Recurring financial income | 75 | €1,264 | €2,040 | +€776 | +61.4% |
| Financial charges | 65/66B | €106 | €75 | -€31 | -29.0% |
| Recurring financial charges | 65 | €106 | €75 | -€31 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €61,112 | €50,081 | -€11,031 | -18.1% |
| Income taxes | 67/77 | €13,147 | €10,873 | -€2,274 | -17.3% |
| Profit (loss) for the period | 9904 | €47,965 | €39,209 | -€8,757 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,965 | €39,209 | -€8,757 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.