CM ESSE: 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.
CM ESSE
Largest movements
- Tangible fixed assets -€8,811
down €8,811 (-36.1%), from €24,392 to €15,581
of which Furniture and vehicles: -€8,811
- Cash -€2,587
down €2,587 (-15.1%), from €17,087 to €14,500
mainly Debts after one year (-€4,555) and Net result for the year (-€3,339)
- Receivables within one year +€2,449
up €2,449 (+19.1%), from €12,847 to €15,296
- Debts after one year -€4,555
down €4,555 (-56.5%), from €8,058 to €3,503
- Profit (loss) carried forward -€3,339
down €3,339 (-27.1%), from €12,316 to €8,977
- Tax, wage and social debts -€857
down €857 (-19.7%), from €4,347 to €3,490
of which Taxes: -€1,018
- Gross operating margin -€1,382
down €1,382 (-8.1%), from €17,096 to €15,714
- Staff costs -€676
down €676 (-8.3%), from €8,172 to €7,496
- Taxes -€340
down €340 (-36.9%), from €923 to €582
- Other operating charges +€285
up €285 (+28.9%), from €988 to €1,273
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 | €56,675 | €47,555 | -€9,120 | -16.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €24,392 | €15,581 | -€8,811 | -36.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €24,392 | €15,581 | -€8,811 | -36.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €24,392 | €15,581 | -€8,811 | -36.1% |
| Current assets | 29/58 | €32,283 | €31,973 | -€310 | -1.0% |
| Stocks and contracts in progress | 3 | €1,550 | €1,778 | +€228 | +14.7% |
| Stocks | 30/36 | €1,550 | €1,778 | +€228 | +14.7% |
| Amounts receivable within one year | 40/41 | €12,847 | €15,296 | +€2,449 | +19.1% |
| Other amounts receivable | 41 | €12,847 | €15,296 | +€2,449 | +19.1% |
| Cash at bank and in hand | 54/58 | €17,087 | €14,500 | -€2,587 | -15.1% |
| Deferred charges and accrued income | 490/1 | €799 | €400 | -€400 | -50.0% |
| Total equity and liabilities | 10/49 | €56,675 | €47,555 | -€9,120 | -16.1% |
| Equity | 10/15 | €38,576 | €35,237 | -€3,339 | -8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,316 | €8,977 | -€3,339 | -27.1% |
| Amounts payable | 17/49 | €18,098 | €12,318 | -€5,781 | -31.9% |
| Amounts payable after more than one year | 17 | €8,058 | €3,503 | -€4,555 | -56.5% |
| Financial debts | 170/4 | €8,058 | €3,503 | -€4,555 | -56.5% |
| Amounts payable within one year | 42/48 | €10,040 | €8,815 | -€1,225 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €4,427 | €4,555 | +€128 | +2.9% |
| Financial debts | 43 | €88 | - | -€88 | |
| Credit institutions | 430/8 | €88 | - | -€88 | |
| Trade debts | 44 | €1,177 | €769 | -€408 | -34.7% |
| Suppliers | 440/4 | €1,177 | €769 | -€408 | -34.7% |
| Taxes, remuneration and social security | 45 | €4,347 | €3,490 | -€857 | -19.7% |
| Taxes | 450/3 | €3,875 | €2,857 | -€1,018 | -26.3% |
| Remuneration and social security | 454/9 | €472 | €634 | +€161 | +34.1% |
| Remuneration, social security and pensions | 62 | €8,172 | €7,496 | -€676 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,766 | €8,811 | +€45 | +0.5% |
| Other operating charges | 640/8 | €988 | €1,273 | +€285 | +28.9% |
| Gross operating margin | 9900 | €17,096 | €15,714 | -€1,382 | -8.1% |
| Operating profit (loss) | 9901 | -€830 | -€1,866 | -€1,036 | -124.9% |
| Financial charges | 65/66B | €900 | €891 | -€9 | -1.0% |
| Recurring financial charges | 65 | €900 | €891 | -€9 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,730 | -€2,757 | -€1,027 | -59.4% |
| Income taxes | 67/77 | €923 | €582 | -€340 | -36.9% |
| Profit (loss) for the period | 9904 | -€2,653 | -€3,339 | -€687 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,653 | -€3,339 | -€687 | -25.9% |
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 10 October 2026 via checked.be.