D'ESSENTIE: 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.
D'ESSENTIE
Largest movements
- Cash +€11,824
up €11,824 (+77.2%), from €15,309 to €27,133
mainly Depreciation (+€7,738) and Tax, wage and social debts (+€6,831)
- Tangible fixed assets -€7,738
down €7,738 (-24.1%), from €32,138 to €24,400
of which Furniture and vehicles: -€6,610
- Stocks and contracts +€2,966
up €2,966 (+18.1%), from €16,396 to €19,362
- Receivables within one year -€2,059
no longer reported in 2025 (was €2,059)
- Deferred charges and accrued income +€1,642
up €1,642 (+114%), from €1,444 to €3,086
- Tax, wage and social debts +€6,831
up €6,831 (+150%), from €4,567 to €11,399
of which Taxes: +€3,495
- Other debts +€5,446
up €5,446 (+23.4%), from €23,294 to €28,740
- Debts after one year -€4,359
down €4,359 (-11.9%), from €36,491 to €32,132
- Trade debts -€3,232
down €3,232 (-57.4%), from €5,633 to €2,401
- Profit (loss) carried forward +€1,417
up €1,417 (+17.7%), from -€8,027 to -€6,610
- Gross operating margin +€6,418
up €6,418 (+21.7%), from €29,619 to €36,037
- Depreciation +€4,095
up €4,095 (+112%), from €3,644 to €7,738
- Financial charges +€558
up €558 (+169%), from €331 to €889
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
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 | €72,746 | €79,381 | +€6,635 | +9.1% |
| Fixed assets | 21/28 | €37,538 | €29,800 | -€7,738 | -20.6% |
| Tangible fixed assets | 22/27 | €32,138 | €24,400 | -€7,738 | -24.1% |
| Plant, machinery and equipment | 23 | €2,002 | €874 | -€1,129 | -56.4% |
| Furniture and vehicles | 24 | €30,136 | €23,526 | -€6,610 | -21.9% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €35,209 | €49,581 | +€14,373 | +40.8% |
| Stocks and contracts in progress | 3 | €16,396 | €19,362 | +€2,966 | +18.1% |
| Stocks | 30/36 | €16,396 | €19,362 | +€2,966 | +18.1% |
| Amounts receivable within one year | 40/41 | €2,059 | - | -€2,059 | |
| Other amounts receivable | 41 | €2,059 | - | -€2,059 | |
| Cash at bank and in hand | 54/58 | €15,309 | €27,133 | +€11,824 | +77.2% |
| Deferred charges and accrued income | 490/1 | €1,444 | €3,086 | +€1,642 | +114% |
| Total equity and liabilities | 10/49 | €72,746 | €79,381 | +€6,635 | +9.1% |
| Equity | 10/15 | -€1,427 | -€10 | +€1,417 | +99.3% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,027 | -€6,610 | +€1,417 | +17.7% |
| Amounts payable | 17/49 | €74,174 | €79,391 | +€5,217 | +7.0% |
| Amounts payable after more than one year | 17 | €36,491 | €32,132 | -€4,359 | -11.9% |
| Financial debts | 170/4 | €36,491 | €32,132 | -€4,359 | -11.9% |
| Amounts payable within one year | 42/48 | €37,682 | €46,899 | +€9,217 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €4,188 | €4,359 | +€172 | +4.1% |
| Trade debts | 44 | €5,633 | €2,401 | -€3,232 | -57.4% |
| Suppliers | 440/4 | €5,633 | €2,401 | -€3,232 | -57.4% |
| Taxes, remuneration and social security | 45 | €4,567 | €11,399 | +€6,831 | +150% |
| Taxes | 450/3 | €160 | €3,655 | +€3,495 | +2,187% |
| Remuneration and social security | 454/9 | €4,407 | €7,743 | +€3,336 | +75.7% |
| Other amounts payable | 47/48 | €23,294 | €28,740 | +€5,446 | +23.4% |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €24,825 | €24,579 | -€247 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €7,738 | +€4,095 | +112% |
| Other operating charges | 640/8 | €1,153 | €1,420 | +€267 | +23.2% |
| Gross operating margin | 9900 | €29,619 | €36,037 | +€6,418 | +21.7% |
| Operating profit (loss) | 9901 | -€2 | €2,300 | +€2,303 | |
| Financial income | 75/76B | €16 | €6 | -€10 | -63.5% |
| Recurring financial income | 75 | €16 | €6 | -€10 | -63.5% |
| Financial charges | 65/66B | €331 | €889 | +€558 | +169% |
| Recurring financial charges | 65 | €331 | €889 | +€558 | +169% |
| Profit (loss) for the period before taxes | 9903 | -€317 | €1,417 | +€1,734 | |
| Profit (loss) for the period | 9904 | -€317 | €1,417 | +€1,734 | |
| Profit (loss) for the period to be appropriated | 9905 | -€317 | €1,417 | +€1,734 |
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 20 October 2026 via checked.be.