ESPRÖL: 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.
ESPRÖL
Largest movements
- Tangible fixed assets -€26,613
down €26,613 (-8.7%), from €307,333 to €280,719
of which Land and buildings: -€39,555
- Cash +€12,188
up €12,188 (+1,607%), from €759 to €12,946
mainly Depreciation (+€40,019) and Net result for the year (+€31,489)
- Deferred charges and accrued income +€5,535
new in 2025: €5,535
- Debts after one year -€46,099
down €46,099 (-13.5%), from €340,759 to €294,660
- Profit (loss) carried forward +€31,489
up €31,489 (+87.5%), from -€35,978 to -€4,489
- Other debts +€18,619
up €18,619 (+11.5%), from €161,712 to €180,331
- Trade debts -€10,808
down €10,808 (-88.2%), from €12,254 to €1,446
- Gross operating margin +€27,174
up €27,174 (+47.8%), from €56,819 to €83,992
- Financial income +€6,726
up €6,726 (+264,809%), from €3 to €6,729
- Other operating charges -€1,208
down €1,208 (-10.2%), from €11,869 to €10,661
- Financial charges -€1,172
down €1,172 (-12.1%), from €9,723 to €8,551
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 | €530,008 | €524,247 | -€5,761 | -1.1% |
| Fixed assets | 21/28 | €307,333 | €280,719 | -€26,613 | -8.7% |
| Tangible fixed assets | 22/27 | €307,333 | €280,719 | -€26,613 | -8.7% |
| Land and buildings | 22 | €307,333 | €267,778 | -€39,555 | -12.9% |
| Plant, machinery and equipment | 23 | - | €12,941 | +€12,941 | |
| Current assets | 29/58 | €222,676 | €243,528 | +€20,852 | +9.4% |
| Amounts receivable after more than one year | 29 | €184,500 | €184,500 | = | 0.0% |
| Trade receivables | 290 | €184,500 | €0 | -€184,500 | -100% |
| Other amounts receivable | 291 | - | €184,500 | +€184,500 | |
| Amounts receivable within one year | 40/41 | €37,417 | €40,547 | +€3,130 | +8.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €37,417 | €40,547 | +€3,130 | +8.4% |
| Cash at bank and in hand | 54/58 | €759 | €12,946 | +€12,188 | +1,607% |
| Deferred charges and accrued income | 490/1 | - | €5,535 | +€5,535 | |
| Total equity and liabilities | 10/49 | €530,008 | €524,247 | -€5,761 | -1.1% |
| Equity | 10/15 | -€29,778 | €1,711 | +€31,489 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,978 | -€4,489 | +€31,489 | +87.5% |
| Amounts payable | 17/49 | €559,787 | €522,536 | -€37,250 | -6.7% |
| Amounts payable after more than one year | 17 | €340,759 | €294,660 | -€46,099 | -13.5% |
| Financial debts | 170/4 | €340,759 | €294,660 | -€46,099 | -13.5% |
| Amounts payable within one year | 42/48 | €219,028 | €227,876 | +€8,849 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €45,062 | €46,099 | +€1,037 | +2.3% |
| Trade debts | 44 | €12,254 | €1,446 | -€10,808 | -88.2% |
| Suppliers | 440/4 | €12,254 | €1,446 | -€10,808 | -88.2% |
| Other amounts payable | 47/48 | €161,712 | €180,331 | +€18,619 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,555 | €40,019 | +€465 | +1.2% |
| Other operating charges | 640/8 | €11,869 | €10,661 | -€1,208 | -10.2% |
| Gross operating margin | 9900 | €56,819 | €83,992 | +€27,174 | +47.8% |
| Operating profit (loss) | 9901 | €5,395 | €33,312 | +€27,917 | +517% |
| Financial income | 75/76B | €3 | €6,729 | +€6,726 | +264,809% |
| Recurring financial income | 75 | €3 | €6,729 | +€6,726 | +264,809% |
| Financial charges | 65/66B | €9,723 | €8,551 | -€1,172 | -12.1% |
| Recurring financial charges | 65 | €9,723 | €8,551 | -€1,172 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,326 | €31,489 | +€35,815 | |
| Profit (loss) for the period | 9904 | -€4,326 | €31,489 | +€35,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,326 | €31,489 | +€35,815 |
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 16 October 2026 via checked.be.