E-Sense: 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.
E-Sense
Largest movements
- Tangible fixed assets +€37,697
up €37,697 (+126.8%), from €29,729 to €67,426
of which Furniture and vehicles: +€34,607
- Cash +€5,376
up €5,376 (+5.3%), from €100,991 to €106,368
mainly Net result for the year (+€44,459) and Other debts (+€25,555)
- Receivables within one year +€2,470
up €2,470 (+13.2%), from €18,762 to €21,232
of which Trade receivables: +€2,616
- Other debts +€25,555
up €25,555 (+62.5%), from €40,861 to €66,416
- Reserves +€12,800
up €12,800 (+16.1%), from €79,570 to €92,370
- Accrued charges and deferred income +€3,735
up €3,735 (+386.1%), from €968 to €4,703
- Gross operating margin +€23,973
up €23,973 (+41.0%), from €58,406 to €82,379
- Depreciation +€17,849
up €17,849 (+580.0%), from €3,078 to €20,926
- Financial charges +€4,338
up €4,338 (+2076.1%), from €209 to €4,547
- Other operating charges -€1,540
down €1,540 (-89.9%), from €1,712 to €172
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 | €150,693 | €195,613 | +€44,920 | +29.8% |
| Fixed assets | 21/28 | €29,729 | €67,426 | +€37,697 | +126.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,729 | €67,426 | +€37,697 | +126.8% |
| Plant, machinery and equipment | 23 | €23,011 | €26,100 | +€3,089 | +13.4% |
| Furniture and vehicles | 24 | €6,719 | €41,326 | +€34,607 | +515.1% |
| Current assets | 29/58 | €120,964 | €128,188 | +€7,224 | +6.0% |
| Amounts receivable within one year | 40/41 | €18,762 | €21,232 | +€2,470 | +13.2% |
| Trade receivables | 40 | €18,616 | €21,232 | +€2,616 | +14.1% |
| Other amounts receivable | 41 | €147 | €0 | -€147 | -100.0% |
| Cash at bank and in hand | 54/58 | €100,991 | €106,368 | +€5,376 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,211 | €588 | -€623 | -51.4% |
| Total equity and liabilities | 10/49 | €150,693 | €195,613 | +€44,920 | +29.8% |
| Equity | 10/15 | €98,311 | €110,970 | +€12,659 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,570 | €92,370 | +€12,800 | +16.1% |
| Distributable reserves | 133 | €79,570 | €92,370 | +€12,800 | +16.1% |
| Profit (loss) carried forward | 14 | €141 | €0 | -€141 | -100.0% |
| Amounts payable | 17/49 | €52,382 | €84,643 | +€32,261 | +61.6% |
| Amounts payable within one year | 42/48 | €51,415 | €79,941 | +€28,526 | +55.5% |
| Trade debts | 44 | €0 | €1,679 | +€1,679 | |
| Suppliers | 440/4 | €0 | €1,679 | +€1,679 | |
| Taxes, remuneration and social security | 45 | €10,554 | €11,845 | +€1,291 | +12.2% |
| Taxes | 450/3 | €8,085 | €9,359 | +€1,274 | +15.8% |
| Remuneration and social security | 454/9 | €2,469 | €2,486 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €40,861 | €66,416 | +€25,555 | +62.5% |
| Accrued charges and deferred income | 492/3 | €968 | €4,703 | +€3,735 | +386.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,078 | €20,926 | +€17,849 | +580.0% |
| Other operating charges | 640/8 | €1,712 | €172 | -€1,540 | -89.9% |
| Gross operating margin | 9900 | €58,406 | €82,379 | +€23,973 | +41.0% |
| Operating profit (loss) | 9901 | €53,617 | €61,281 | +€7,664 | +14.3% |
| Financial income | 75/76B | - | €265 | +€265 | |
| Recurring financial income | 75 | - | €265 | +€265 | |
| Financial charges | 65/66B | €209 | €4,547 | +€4,338 | +2076.1% |
| Recurring financial charges | 65 | €209 | €4,547 | +€4,338 | +2076.1% |
| Profit (loss) for the period before taxes | 9903 | €53,408 | €56,998 | +€3,591 | +6.7% |
| Income taxes | 67/77 | €12,178 | €12,540 | +€362 | +3.0% |
| Profit (loss) for the period | 9904 | €41,230 | €44,459 | +€3,229 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,230 | €44,459 | +€3,229 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.