Esrem: 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.
Esrem
Largest movements
- Cash +€37,823
up €37,823 (+331.8%), from €11,400 to €49,223
- Profit (loss) carried forward +€38,477
up €38,477 (+10.7%), from €361,093 to €399,570
- Other operating charges -€3,120
down €3,120 (-86.2%), from €3,619 to €499
- Gross operating margin -€904
down €904 (-4.4%), from €20,465 to €19,561
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,693 | €399,570 | +€37,877 | +10.5% |
| Fixed assets | 21/28 | €250,000 | €250,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €250,000 | €250,000 | = | 0.0% |
| Land and buildings | 22 | €210,000 | €210,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €111,693 | €149,570 | +€37,877 | +33.9% |
| Amounts receivable within one year | 40/41 | €3,829 | €3,883 | +€54 | +1.4% |
| Other amounts receivable | 41 | €3,829 | €3,883 | +€54 | +1.4% |
| Current investments | 50/53 | €67,464 | €67,464 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €11,400 | €49,223 | +€37,823 | +331.8% |
| Deferred charges and accrued income | 490/1 | €29,000 | €29,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €361,693 | €399,570 | +€37,877 | +10.5% |
| Equity | 10/15 | €361,093 | €399,570 | +€38,477 | +10.7% |
| Profit (loss) carried forward | 14 | €361,093 | €399,570 | +€38,477 | +10.7% |
| Amounts payable | 17/49 | €600 | - | -€600 | |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €3,619 | €499 | -€3,120 | -86.2% |
| Non-recurring operating charges | 66A | €4,213 | - | -€4,213 | |
| Gross operating margin | 9900 | €20,465 | €19,561 | -€904 | -4.4% |
| Operating profit (loss) | 9901 | €12,633 | €19,062 | +€6,429 | +50.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €47 | €60 | +€13 | +26.8% |
| Recurring financial charges | 65 | €47 | €60 | +€13 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €12,585 | €19,004 | +€6,419 | +51.0% |
| Profit (loss) for the period | 9904 | €12,585 | €19,004 | +€6,419 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,585 | €19,004 | +€6,419 | +51.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.