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
- Receivables within one year -€2,188
down €2,188 (-97.2%), from €2,251 to €63
of which Trade receivables: -€2,251
- Cash +€2,008
up €2,008 (+33.4%), from €6,018 to €8,026
mainly Receivables within one year (+€2,188) and Trade debts (+€940)
- Stocks and contracts -€388
down €388 (-29.2%), from €1,331 to €943
- Trade debts +€940
new in 2025: €940
- Tax, wage and social debts -€730
down €730 (-78.5%), from €930 to €200
of which Taxes: -€930
- Profit (loss) carried forward -€656
down €656 (-6.1%), from -€10,710 to -€11,366
- Other debts -€122
down €122 (-15.6%), from €780 to €658
- Turnover -€9,760
no longer reported in 2025 (was €9,760)
- Gross operating margin -€3,710
down €3,710 (-71.9%), from €5,163 to €1,453
- Taxes +€472
up €472 (+142.2%), from €332 to €804
- Other operating charges -€221
down €221 (-28.0%), from €790 to €569
- Financial charges +€190
up €190 (+441.9%), from €43 to €233
of which Non-recurring financial charges: +€181
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 | €9,600 | €9,032 | -€568 | -5.9% |
| Current assets | 29/58 | €9,600 | €9,032 | -€568 | -5.9% |
| Stocks and contracts in progress | 3 | €1,331 | €943 | -€388 | -29.2% |
| Stocks | 30/36 | €1,331 | €943 | -€388 | -29.2% |
| Amounts receivable within one year | 40/41 | €2,251 | €63 | -€2,188 | -97.2% |
| Trade receivables | 40 | €2,251 | - | -€2,251 | |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €6,018 | €8,026 | +€2,008 | +33.4% |
| Total equity and liabilities | 10/49 | €9,600 | €9,032 | -€568 | -5.9% |
| Equity | 10/15 | €7,890 | €7,234 | -€656 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,710 | -€11,366 | -€656 | -6.1% |
| Amounts payable | 17/49 | €1,710 | €1,798 | +€88 | +5.1% |
| Amounts payable within one year | 42/48 | €1,710 | €1,798 | +€88 | +5.1% |
| Trade debts | 44 | - | €940 | +€940 | |
| Suppliers | 440/4 | - | €940 | +€940 | |
| Taxes, remuneration and social security | 45 | €930 | €200 | -€730 | -78.5% |
| Taxes | 450/3 | €930 | - | -€930 | |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €780 | €658 | -€122 | -15.6% |
| Turnover | 70 | €9,760 | - | -€9,760 | |
| Remuneration, social security and pensions | 62 | €619 | €503 | -€116 | -18.7% |
| Other operating charges | 640/8 | €790 | €569 | -€221 | -28.0% |
| Gross operating margin | 9900 | €5,163 | €1,453 | -€3,710 | -71.9% |
| Operating profit (loss) | 9901 | €3,754 | €381 | -€3,373 | -89.9% |
| Financial charges | 65/66B | €43 | €233 | +€190 | +441.9% |
| Recurring financial charges | 65 | €43 | €52 | +€9 | +20.9% |
| Non-recurring financial charges | 66B | - | €181 | +€181 | |
| Profit (loss) for the period before taxes | 9903 | €3,711 | €148 | -€3,563 | -96.0% |
| Income taxes | 67/77 | €332 | €804 | +€472 | +142.2% |
| Profit (loss) for the period | 9904 | €3,379 | -€656 | -€4,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,379 | -€656 | -€4,035 |
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 12 October 2026 via checked.be.