ESPACE PLAN: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ESPACE PLAN
Largest movements
- Tangible fixed assets -€18,349
down €18,349 (-8.4%), from €219,752 to €201,403
of which Land and buildings: -€16,804
- Deferred charges and accrued income +€10,668
up €10,668, from €0 to €10,668
- Debts after one year -€13,232
down €13,232 (-11.1%), from €118,909 to €105,676
- Other debts +€7,163
up €7,163 (+8.7%), from €82,440 to €89,603
- Depreciation -€6,224
down €6,224 (-25.3%), from €24,573 to €18,349
- Gross operating margin +€4,790
up €4,790 (+26.2%), from €18,273 to €23,063
- Other operating charges -€971
down €971 (-34.7%), from €2,798 to €1,827
- Financial charges -€639
down €639 (-14.4%), from €4,422 to €3,783
- Staff costs -€557
no longer reported in 2025 (was €557)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,872 | €227,611 | -€6,261 | -2.7% |
| Fixed assets | 21/28 | €219,957 | €201,607 | -€18,349 | -8.3% |
| Tangible fixed assets | 22/27 | €219,752 | €201,403 | -€18,349 | -8.4% |
| Land and buildings | 22 | €218,198 | €201,393 | -€16,804 | -7.7% |
| Plant, machinery and equipment | 23 | €894 | €10 | -€884 | -98.9% |
| Furniture and vehicles | 24 | €661 | - | -€661 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €13,915 | €26,003 | +€12,089 | +86.9% |
| Amounts receivable within one year | 40/41 | €2,705 | €2,994 | +€290 | +10.7% |
| Trade receivables | 40 | €1,368 | €1,678 | +€310 | +22.6% |
| Other amounts receivable | 41 | €1,336 | €1,316 | -€20 | -1.5% |
| Cash at bank and in hand | 54/58 | €11,210 | €12,341 | +€1,131 | +10.1% |
| Deferred charges and accrued income | 490/1 | €0 | €10,668 | +€10,668 | |
| Total equity and liabilities | 10/49 | €233,872 | €227,611 | -€6,261 | -2.7% |
| Equity | 10/15 | €19,228 | €18,332 | -€896 | -4.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €10,375 | €10,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,375 | €10,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,730 | -€26,626 | -€896 | -3.5% |
| Investment grants | 15 | €14,131 | €14,131 | = | 0.0% |
| Amounts payable | 17/49 | €214,644 | €209,279 | -€5,365 | -2.5% |
| Amounts payable after more than one year | 17 | €118,909 | €105,676 | -€13,232 | -11.1% |
| Financial debts | 170/4 | €118,909 | €105,676 | -€13,232 | -11.1% |
| Amounts payable within one year | 42/48 | €95,736 | €103,603 | +€7,867 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €12,890 | €13,232 | +€342 | +2.7% |
| Financial debts | 43 | €32 | €0 | -€32 | -100% |
| Credit institutions | 430/8 | €32 | €0 | -€32 | -100% |
| Trade debts | 44 | €362 | €756 | +€394 | +109% |
| Suppliers | 440/4 | €362 | €756 | +€394 | +109% |
| Taxes, remuneration and social security | 45 | €11 | €11 | = | 0.0% |
| Taxes | 450/3 | €11 | €11 | = | 0.0% |
| Other amounts payable | 47/48 | €82,440 | €89,603 | +€7,163 | +8.7% |
| Remuneration, social security and pensions | 62 | €557 | - | -€557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,573 | €18,349 | -€6,224 | -25.3% |
| Other operating charges | 640/8 | €2,798 | €1,827 | -€971 | -34.7% |
| Gross operating margin | 9900 | €18,273 | €23,063 | +€4,790 | +26.2% |
| Operating profit (loss) | 9901 | -€9,656 | €2,887 | +€12,543 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,422 | €3,783 | -€639 | -14.4% |
| Recurring financial charges | 65 | €4,422 | €3,783 | -€639 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,077 | -€896 | +€13,181 | +93.6% |
| Profit (loss) for the period | 9904 | -€14,077 | -€896 | +€13,181 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,077 | -€896 | +€13,181 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.