ESQUISS CONSTRUCT: 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.
ESQUISS CONSTRUCT
Largest movements
- Stocks and contracts +€386,215
up €386,215 (+477.5%), from €80,878 to €467,092
- Receivables within one year +€62,128
up €62,128 (+532.8%), from €11,661 to €73,789
of which Trade receivables: +€41,143
- Tangible fixed assets +€21,483
up €21,483 (+187.7%), from €11,448 to €32,931
of which Furniture and vehicles: +€22,473
- Cash -€7,028
down €7,028 (-96.2%), from €7,303 to €275
mainly Stocks and contracts (-€386,215) and Receivables within one year (-€62,128)
- Short-term financial debts +€400,045
new in 2025: €400,045
- Trade debts +€37,217
up €37,217 (+212.3%), from €17,527 to €54,744
- Profit (loss) carried forward +€19,627
up €19,627, from -€7,893 to €11,734
- Debts after one year +€15,466
up €15,466 (+291.4%), from €5,308 to €20,774
- Other debts -€10,767
down €10,767 (-19.8%), from €54,397 to €43,630
- Gross operating margin +€67,427
up €67,427, from -€27,165 to €40,262
- Depreciation +€6,216
up €6,216 (+95.3%), from €6,522 to €12,738
- Other operating charges +€4,710
up €4,710 (+484.5%), from €972 to €5,682
- Financial charges +€1,673
up €1,673 (+123.1%), from €1,360 to €3,033
- Financial income +€1,006
up €1,006 (+8272.9%), from €12 to €1,018
of which Financial income: +€1,013
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 | €113,129 | €574,397 | +€461,269 | +407.7% |
| Fixed assets | 21/28 | €11,698 | €33,181 | +€21,483 | +183.6% |
| Tangible fixed assets | 22/27 | €11,448 | €32,931 | +€21,483 | +187.7% |
| Furniture and vehicles | 24 | €5,164 | €27,637 | +€22,473 | +435.2% |
| Other tangible fixed assets | 26 | €6,284 | €5,294 | -€990 | -15.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €101,430 | €541,216 | +€439,786 | +433.6% |
| Stocks and contracts in progress | 3 | €80,878 | €467,092 | +€386,215 | +477.5% |
| Stocks | 30/36 | €80,878 | €467,092 | +€386,215 | +477.5% |
| Amounts receivable within one year | 40/41 | €11,661 | €73,789 | +€62,128 | +532.8% |
| Trade receivables | 40 | €7,250 | €48,393 | +€41,143 | +567.5% |
| Other amounts receivable | 41 | €4,411 | €25,396 | +€20,985 | +475.8% |
| Cash at bank and in hand | 54/58 | €7,303 | €275 | -€7,028 | -96.2% |
| Deferred charges and accrued income | 490/1 | €1,589 | €60 | -€1,529 | -96.2% |
| Total equity and liabilities | 10/49 | €113,129 | €574,397 | +€461,269 | +407.7% |
| Equity | 10/15 | €23,970 | €43,597 | +€19,627 | +81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,263 | €13,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €763 | €763 | = | 0.0% |
| Reserves not available under the articles | 1311 | €763 | €763 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,893 | €11,734 | +€19,627 | |
| Amounts payable | 17/49 | €89,158 | €530,800 | +€441,642 | +495.3% |
| Amounts payable after more than one year | 17 | €5,308 | €20,774 | +€15,466 | +291.4% |
| Financial debts | 170/4 | €5,308 | €20,774 | +€15,466 | +291.4% |
| Amounts payable within one year | 42/48 | €82,083 | €509,362 | +€427,279 | +520.5% |
| Current portion of amounts payable after more than one year | 42 | €2,387 | €7,421 | +€5,034 | +210.9% |
| Financial debts | 43 | - | €400,045 | +€400,045 | |
| Credit institutions | 430/8 | - | €400,045 | +€400,045 | |
| Trade debts | 44 | €17,527 | €54,744 | +€37,217 | +212.3% |
| Suppliers | 440/4 | €17,527 | €54,744 | +€37,217 | +212.3% |
| Taxes, remuneration and social security | 45 | €7,772 | €3,521 | -€4,250 | -54.7% |
| Taxes | 450/3 | €7,772 | €3,521 | -€4,250 | -54.7% |
| Other amounts payable | 47/48 | €54,397 | €43,630 | -€10,767 | -19.8% |
| Accrued charges and deferred income | 492/3 | €1,767 | €664 | -€1,103 | -62.4% |
| Non-recurring operating income | 76A | €6,000 | €622 | -€5,378 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €12,738 | +€6,216 | +95.3% |
| Other operating charges | 640/8 | €972 | €5,682 | +€4,710 | +484.5% |
| Non-recurring operating charges | 66A | €8,100 | - | -€8,100 | |
| Gross operating margin | 9900 | -€27,165 | €40,262 | +€67,427 | |
| Operating profit (loss) | 9901 | -€42,758 | €21,842 | +€64,601 | |
| Financial income | 75/76B | €12 | €1,018 | +€1,006 | +8272.9% |
| Recurring financial income | 75 | €5 | €1,018 | +€1,013 | +20141.4% |
| Non-recurring financial income | 76B | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,360 | €3,033 | +€1,673 | +123.1% |
| Recurring financial charges | 65 | €1,360 | €3,033 | +€1,673 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,106 | €19,828 | +€63,934 | |
| Income taxes | 67/77 | €169 | €201 | +€32 | +19.1% |
| Profit (loss) for the period | 9904 | -€44,275 | €19,627 | +€63,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,275 | €19,627 | +€63,901 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.