L'ESPERANCE: 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.
L'ESPERANCE
Largest movements
- Tangible fixed assets -€1,351
down €1,351 (-57.5%), from €2,351 to €1,000
of which Furniture and vehicles: -€1,351
- Receivables after one year -€675
down €675 (-1.8%), from €37,402 to €36,727
- Profit (loss) carried forward -€12,254
down €12,254 (-42.3%), from -€28,941 to -€41,196
- Short-term financial debts +€6,439
new in 2025: €6,439
- Tax, wage and social debts -€4,652
down €4,652 (-24.8%), from €18,794 to €14,142
of which Remuneration and social security: -€3,908
- Trade debts +€3,336
up €3,336 (+22.3%), from €14,963 to €18,298
- Current portion of long-term debt +€3,048
up €3,048 (+75.7%), from €4,029 to €7,077
- Staff costs +€1,201
up €1,201 (+4.7%), from €25,405 to €26,605
- Other operating charges +€615
up €615 (+37.9%), from €1,624 to €2,240
- Financial income -€195
down €195 (-38.8%), from €502 to €308
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 | €60,331 | €58,244 | -€2,087 | -3.5% |
| Fixed assets | 21/28 | €3,564 | €2,213 | -€1,351 | -37.9% |
| Tangible fixed assets | 22/27 | €2,351 | €1,000 | -€1,351 | -57.5% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,351 | €1,000 | -€1,351 | -57.5% |
| Financial fixed assets | 28 | €1,214 | €1,214 | = | 0.0% |
| Current assets | 29/58 | €56,767 | €56,031 | -€736 | -1.3% |
| Amounts receivable after more than one year | 29 | €37,402 | €36,727 | -€675 | -1.8% |
| Other amounts receivable | 291 | €37,402 | €36,727 | -€675 | -1.8% |
| Stocks and contracts in progress | 3 | €17,140 | €16,981 | -€159 | -0.9% |
| Stocks | 30/36 | €17,140 | €16,981 | -€159 | -0.9% |
| Amounts receivable within one year | 40/41 | €851 | €1,130 | +€279 | +32.7% |
| Trade receivables | 40 | €846 | €1,130 | +€284 | +33.6% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €1,374 | €1,193 | -€180 | -13.1% |
| Total equity and liabilities | 10/49 | €60,331 | €58,244 | -€2,087 | -3.5% |
| Equity | 10/15 | €20,418 | €8,164 | -€12,254 | -60.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,767 | €30,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,248 | €1,248 | = | 0.0% |
| Distributable reserves | 133 | €27,660 | €27,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,941 | -€41,196 | -€12,254 | -42.3% |
| Amounts payable | 17/49 | €39,913 | €50,080 | +€10,167 | +25.5% |
| Amounts payable after more than one year | 17 | €2,128 | €4,124 | +€1,996 | +93.8% |
| Financial debts | 170/4 | €2,128 | €4,124 | +€1,996 | +93.8% |
| Amounts payable within one year | 42/48 | €37,785 | €45,956 | +€8,171 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €4,029 | €7,077 | +€3,048 | +75.7% |
| Financial debts | 43 | - | €6,439 | +€6,439 | |
| Credit institutions | 430/8 | - | €6,439 | +€6,439 | |
| Trade debts | 44 | €14,963 | €18,298 | +€3,336 | +22.3% |
| Suppliers | 440/4 | €14,963 | €18,298 | +€3,336 | +22.3% |
| Taxes, remuneration and social security | 45 | €18,794 | €14,142 | -€4,652 | -24.8% |
| Taxes | 450/3 | €7,911 | €7,167 | -€744 | -9.4% |
| Remuneration and social security | 454/9 | €10,883 | €6,975 | -€3,908 | -35.9% |
| Remuneration, social security and pensions | 62 | €25,405 | €26,605 | +€1,201 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,351 | €1,351 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,624 | €2,240 | +€615 | +37.9% |
| Gross operating margin | 9900 | €18,282 | €18,345 | +€63 | +0.3% |
| Operating profit (loss) | 9901 | -€10,098 | -€11,851 | -€1,753 | -17.4% |
| Financial income | 75/76B | €502 | €308 | -€195 | -38.8% |
| Recurring financial income | 75 | €502 | €308 | -€195 | -38.8% |
| Financial charges | 65/66B | €436 | €487 | +€51 | +11.7% |
| Recurring financial charges | 65 | €436 | €487 | +€51 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,032 | -€12,031 | -€1,999 | -19.9% |
| Income taxes | 67/77 | €217 | €223 | +€7 | +3.1% |
| Profit (loss) for the period | 9904 | -€10,249 | -€12,254 | -€2,006 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,249 | -€12,254 | -€2,006 | -19.6% |
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 21 October 2026 via checked.be.