Esprits Productions: what changed
Esprits Productions
Largest movements
- Receivables within one year -€18,278
down €18,278 (-65.9%), from €27,724 to €9,446
of which Trade receivables: -€16,758
- Cash +€4,458
up €4,458 (+40.6%), from €10,979 to €15,438
mainly Receivables within one year (+€18,278) and Trade debts (+€2,140)
- Deferred charges and accrued income -€628
down €628 (-83.8%), from €750 to €122
- Profit (loss) carried forward -€16,839
down €16,839 (-121%), from -€13,972 to -€30,810
- Trade debts +€2,140
new in 2025: €2,140
- Gross operating margin -€45,064
down €45,064, from €29,690 to -€15,374
- Other operating charges +€620
up €620 (+282%), from €220 to €840
- Staff costs -€417
new in 2025: -€417
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,028 | €26,341 | -€14,687 | -35.8% |
| Fixed assets | 21/28 | €1,575 | €1,335 | -€240 | -15.2% |
| Tangible fixed assets | 22/27 | €1,575 | €1,335 | -€240 | -15.2% |
| Furniture and vehicles | 24 | €1,575 | €1,335 | -€240 | -15.2% |
| Current assets | 29/58 | €39,453 | €25,006 | -€14,447 | -36.6% |
| Amounts receivable within one year | 40/41 | €27,724 | €9,446 | -€18,278 | -65.9% |
| Trade receivables | 40 | €25,290 | €8,533 | -€16,758 | -66.3% |
| Other amounts receivable | 41 | €2,434 | €914 | -€1,520 | -62.5% |
| Cash at bank and in hand | 54/58 | €10,979 | €15,438 | +€4,458 | +40.6% |
| Deferred charges and accrued income | 490/1 | €750 | €122 | -€628 | -83.8% |
| Total equity and liabilities | 10/49 | €41,028 | €26,341 | -€14,687 | -35.8% |
| Equity | 10/15 | €41,028 | €24,190 | -€16,839 | -41.0% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,972 | -€30,810 | -€16,839 | -121% |
| Amounts payable | 17/49 | - | €2,151 | +€2,151 | |
| Amounts payable within one year | 42/48 | - | €2,151 | +€2,151 | |
| Trade debts | 44 | - | €2,140 | +€2,140 | |
| Suppliers | 440/4 | - | €2,140 | +€2,140 | |
| Taxes, remuneration and social security | 45 | - | €11 | +€11 | |
| Remuneration and social security | 454/9 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | - | -€417 | -€417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €688 | +€37 | +5.7% |
| Other operating charges | 640/8 | €220 | €840 | +€620 | +282% |
| Gross operating margin | 9900 | €29,690 | -€15,374 | -€45,064 | |
| Operating profit (loss) | 9901 | €28,820 | -€16,484 | -€45,303 | |
| Financial income | 75/76B | €10 | €2 | -€8 | -83.2% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -83.2% |
| Financial charges | 65/66B | €223 | €357 | +€134 | +60.0% |
| Recurring financial charges | 65 | €223 | €357 | +€134 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €28,607 | -€16,839 | -€45,446 | |
| Profit (loss) for the period | 9904 | €28,607 | -€16,839 | -€45,446 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,607 | -€16,839 | -€45,446 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.