ESPRÖL: what changed
ESPRÖL
Largest movements
- Tangible fixed assets -€26,613
down €26,613 (-8.7%), from €307,333 to €280,719
of which Land and buildings: -€39,555
- Cash +€12,188
up €12,188 (+1,607%), from €759 to €12,946
mainly Depreciation (+€40,019) and Net result for the year (+€31,489)
- Deferred charges and accrued income +€5,535
new in 2025: €5,535
- Debts after one year -€46,099
down €46,099 (-13.5%), from €340,759 to €294,660
- Profit (loss) carried forward +€31,489
up €31,489 (+87.5%), from -€35,978 to -€4,489
- Other debts +€18,619
up €18,619 (+11.5%), from €161,712 to €180,331
- Trade debts -€10,808
down €10,808 (-88.2%), from €12,254 to €1,446
- Gross operating margin +€27,174
up €27,174 (+47.8%), from €56,819 to €83,992
- Financial income +€6,726
up €6,726 (+264,809%), from €3 to €6,729
- Other operating charges -€1,208
down €1,208 (-10.2%), from €11,869 to €10,661
- Financial charges -€1,172
down €1,172 (-12.1%), from €9,723 to €8,551
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 | €530,008 | €524,247 | -€5,761 | -1.1% |
| Fixed assets | 21/28 | €307,333 | €280,719 | -€26,613 | -8.7% |
| Tangible fixed assets | 22/27 | €307,333 | €280,719 | -€26,613 | -8.7% |
| Land and buildings | 22 | €307,333 | €267,778 | -€39,555 | -12.9% |
| Plant, machinery and equipment | 23 | - | €12,941 | +€12,941 | |
| Current assets | 29/58 | €222,676 | €243,528 | +€20,852 | +9.4% |
| Amounts receivable after more than one year | 29 | €184,500 | €184,500 | = | 0.0% |
| Trade receivables | 290 | €184,500 | €0 | -€184,500 | -100% |
| Other amounts receivable | 291 | - | €184,500 | +€184,500 | |
| Amounts receivable within one year | 40/41 | €37,417 | €40,547 | +€3,130 | +8.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €37,417 | €40,547 | +€3,130 | +8.4% |
| Cash at bank and in hand | 54/58 | €759 | €12,946 | +€12,188 | +1,607% |
| Deferred charges and accrued income | 490/1 | - | €5,535 | +€5,535 | |
| Total equity and liabilities | 10/49 | €530,008 | €524,247 | -€5,761 | -1.1% |
| Equity | 10/15 | -€29,778 | €1,711 | +€31,489 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,978 | -€4,489 | +€31,489 | +87.5% |
| Amounts payable | 17/49 | €559,787 | €522,536 | -€37,250 | -6.7% |
| Amounts payable after more than one year | 17 | €340,759 | €294,660 | -€46,099 | -13.5% |
| Financial debts | 170/4 | €340,759 | €294,660 | -€46,099 | -13.5% |
| Amounts payable within one year | 42/48 | €219,028 | €227,876 | +€8,849 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €45,062 | €46,099 | +€1,037 | +2.3% |
| Trade debts | 44 | €12,254 | €1,446 | -€10,808 | -88.2% |
| Suppliers | 440/4 | €12,254 | €1,446 | -€10,808 | -88.2% |
| Other amounts payable | 47/48 | €161,712 | €180,331 | +€18,619 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,555 | €40,019 | +€465 | +1.2% |
| Other operating charges | 640/8 | €11,869 | €10,661 | -€1,208 | -10.2% |
| Gross operating margin | 9900 | €56,819 | €83,992 | +€27,174 | +47.8% |
| Operating profit (loss) | 9901 | €5,395 | €33,312 | +€27,917 | +517% |
| Financial income | 75/76B | €3 | €6,729 | +€6,726 | +264,809% |
| Recurring financial income | 75 | €3 | €6,729 | +€6,726 | +264,809% |
| Financial charges | 65/66B | €9,723 | €8,551 | -€1,172 | -12.1% |
| Recurring financial charges | 65 | €9,723 | €8,551 | -€1,172 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,326 | €31,489 | +€35,815 | |
| Profit (loss) for the period | 9904 | -€4,326 | €31,489 | +€35,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,326 | €31,489 | +€35,815 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.