L'ESPRIT ZEN: 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'ESPRIT ZEN
Largest movements
- Receivables within one year +€1,121
new in 2025: €1,121
- Stocks and contracts -€636
down €636 (-6.7%), from €9,456 to €8,820
- Tangible fixed assets -€402
down €402 (-12.7%), from €3,153 to €2,751
of which Furniture and vehicles: -€439
- Profit (loss) carried forward -€12,799
down €12,799 (-45.1%), from -€28,370 to -€41,169
- Other debts +€12,601
up €12,601 (+73.9%), from €17,044 to €29,645
- Tax, wage and social debts -€4,317
down €4,317 (-45.5%), from €9,478 to €5,162
of which Remuneration and social security: -€4,500
- Trade debts +€3,882
up €3,882 (+3,882%), from €100 to €3,982
- Advances received +€1,357
new in 2025: €1,357
- Gross operating margin -€2,751
down €2,751 (-36.7%), from -€7,502 to -€10,253
- Other operating charges -€2,017
down €2,017 (-70.4%), from €2,862 to €846
- Taxes -€139
down €139 (-49.6%), from €281 to €141
- Depreciation +€130
up €130 (+17.0%), from €766 to €896
- Financial charges +€115
up €115 (+21.0%), from €547 to €662
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,609 | €12,693 | +€83 | +0.7% |
| Fixed assets | 21/28 | €3,153 | €2,751 | -€402 | -12.7% |
| Tangible fixed assets | 22/27 | €3,153 | €2,751 | -€402 | -12.7% |
| Plant, machinery and equipment | 23 | - | €382 | +€382 | |
| Furniture and vehicles | 24 | €1,755 | €1,317 | -€439 | -25.0% |
| Other tangible fixed assets | 26 | €1,398 | €1,053 | -€345 | -24.7% |
| Current assets | 29/58 | €9,456 | €9,941 | +€485 | +5.1% |
| Stocks and contracts in progress | 3 | €9,456 | €8,820 | -€636 | -6.7% |
| Stocks | 30/36 | €9,456 | €8,820 | -€636 | -6.7% |
| Amounts receivable within one year | 40/41 | - | €1,121 | +€1,121 | |
| Trade receivables | 40 | - | €1,121 | +€1,121 | |
| Total equity and liabilities | 10/49 | €12,609 | €12,693 | +€83 | +0.7% |
| Equity | 10/15 | -€15,970 | -€28,769 | -€12,799 | -80.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,370 | -€41,169 | -€12,799 | -45.1% |
| Amounts payable | 17/49 | €28,580 | €41,462 | +€12,882 | +45.1% |
| Amounts payable within one year | 42/48 | €28,580 | €41,462 | +€12,882 | +45.1% |
| Financial debts | 43 | €1,957 | €1,316 | -€641 | -32.7% |
| Credit institutions | 430/8 | €1,957 | €1,316 | -€641 | -32.7% |
| Trade debts | 44 | €100 | €3,982 | +€3,882 | +3,882% |
| Suppliers | 440/4 | €100 | €3,982 | +€3,882 | +3,882% |
| Advances received on contracts in progress | 46 | - | €1,357 | +€1,357 | |
| Taxes, remuneration and social security | 45 | €9,478 | €5,162 | -€4,317 | -45.5% |
| Taxes | 450/3 | €3,478 | €3,662 | +€183 | +5.3% |
| Remuneration and social security | 454/9 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Other amounts payable | 47/48 | €17,044 | €29,645 | +€12,601 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €896 | +€130 | +17.0% |
| Other operating charges | 640/8 | €2,862 | €846 | -€2,017 | -70.4% |
| Gross operating margin | 9900 | -€7,502 | -€10,253 | -€2,751 | -36.7% |
| Operating profit (loss) | 9901 | -€11,131 | -€11,995 | -€864 | -7.8% |
| Financial charges | 65/66B | €547 | €662 | +€115 | +21.0% |
| Recurring financial charges | 65 | €547 | €662 | +€115 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,678 | -€12,657 | -€979 | -8.4% |
| Income taxes | 67/77 | €281 | €141 | -€139 | -49.6% |
| Profit (loss) for the period | 9904 | -€11,959 | -€12,799 | -€840 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,959 | -€12,799 | -€840 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.