EF-ESSENTIAL FEELING SPRL: 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.
EF-ESSENTIAL FEELING SPRL
Largest movements
- Receivables within one year +€10,547
up €10,547 (+2369.6%), from €445 to €10,992
of which Other amounts receivable: +€7,228
- Cash -€2,730
no longer reported in 2025 (was €2,730)
mainly Receivables within one year (-€10,547) and Accrued charges and deferred income (-€2,125)
- Tangible fixed assets -€1,283
down €1,283 (-36.2%), from €3,548 to €2,265
- Deferred charges and accrued income +€175
up €175 (+73.1%), from €239 to €414
- Trade debts +€4,687
up €4,687 (+573.6%), from €817 to €5,504
- Tax, wage and social debts +€2,844
up €2,844 (+110.9%), from €2,564 to €5,407
of which Taxes: +€2,841
- Accrued charges and deferred income -€2,125
no longer reported in 2025 (was €2,125)
- Profit (loss) carried forward +€1,381
up €1,381 (+28.2%), from -€4,892 to -€3,511
- Other debts -€149
no longer reported in 2025 (was €149)
- Gross operating margin +€8,689
up €8,689 (+207.8%), from €4,182 to €12,871
- Other operating charges +€3,583
up €3,583 (+168.6%), from €2,125 to €5,708
- Financial charges +€2,602
up €2,602 (+651.6%), from €399 to €3,001
- Taxes +€1,603
up €1,603 (+1840.7%), from €87 to €1,690
- Depreciation +€982
up €982 (+325.6%), from €302 to €1,283
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,963 | €13,671 | +€6,709 | +96.3% |
| Fixed assets | 21/28 | €3,548 | €2,265 | -€1,283 | -36.2% |
| Tangible fixed assets | 22/27 | €3,548 | €2,265 | -€1,283 | -36.2% |
| Furniture and vehicles | 24 | €3,548 | €2,265 | -€1,283 | -36.2% |
| Current assets | 29/58 | €3,414 | €11,406 | +€7,992 | +234.1% |
| Amounts receivable within one year | 40/41 | €445 | €10,992 | +€10,547 | +2369.6% |
| Trade receivables | 40 | €445 | €3,765 | +€3,320 | +745.8% |
| Other amounts receivable | 41 | - | €7,228 | +€7,228 | |
| Cash at bank and in hand | 54/58 | €2,730 | - | -€2,730 | |
| Deferred charges and accrued income | 490/1 | €239 | €414 | +€175 | +73.1% |
| Total equity and liabilities | 10/49 | €6,963 | €13,671 | +€6,709 | +96.3% |
| Equity | 10/15 | €1,308 | €2,689 | +€1,381 | +105.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,892 | -€3,511 | +€1,381 | +28.2% |
| Amounts payable | 17/49 | €5,655 | €10,983 | +€5,328 | +94.2% |
| Amounts payable within one year | 42/48 | €3,530 | €10,983 | +€7,453 | +211.1% |
| Financial debts | 43 | - | €71 | +€71 | |
| Credit institutions | 430/8 | - | €71 | +€71 | |
| Trade debts | 44 | €817 | €5,504 | +€4,687 | +573.6% |
| Suppliers | 440/4 | €817 | €5,504 | +€4,687 | +573.6% |
| Taxes, remuneration and social security | 45 | €2,564 | €5,407 | +€2,844 | +110.9% |
| Taxes | 450/3 | €1,509 | €4,349 | +€2,841 | +188.3% |
| Remuneration and social security | 454/9 | €1,055 | €1,058 | +€3 | +0.3% |
| Other amounts payable | 47/48 | €149 | - | -€149 | |
| Accrued charges and deferred income | 492/3 | €2,125 | - | -€2,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €1,283 | +€982 | +325.6% |
| Other operating charges | 640/8 | €2,125 | €5,708 | +€3,583 | +168.6% |
| Gross operating margin | 9900 | €4,182 | €12,871 | +€8,689 | +207.8% |
| Operating profit (loss) | 9901 | €1,755 | €5,880 | +€4,125 | +235.0% |
| Financial income | 75/76B | €0 | €192 | +€192 | +319733.3% |
| Recurring financial income | 75 | €0 | €192 | +€192 | +319733.3% |
| Financial charges | 65/66B | €399 | €3,001 | +€2,602 | +651.6% |
| Recurring financial charges | 65 | €399 | €3,001 | +€2,602 | +651.6% |
| Profit (loss) for the period before taxes | 9903 | €1,356 | €3,071 | +€1,715 | +126.4% |
| Income taxes | 67/77 | €87 | €1,690 | +€1,603 | +1840.7% |
| Profit (loss) for the period | 9904 | €1,269 | €1,381 | +€112 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,269 | €1,381 | +€112 | +8.8% |
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 12 October 2026 via checked.be.