Esencia: what changed
Two fiscal 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.
Esencia
Largest movements
- Cash +€88,207
up €88,207 (+756.6%), from €11,658 to €99,865
mainly Net result for the year (+€79,356) and Accrued charges and deferred income (+€13,000)
- Receivables within one year +€14,592
up €14,592 (+42.5%), from €34,294 to €48,886
of which Trade receivables: +€14,166
- Receivables after one year +€2,000
up €2,000 (+10.5%), from €19,000 to €21,000
- Reserves +€80,000
up €80,000 (+228.6%), from €35,000 to €115,000
- Accrued charges and deferred income +€13,000
new in 2025: €13,000
- Current portion of long-term debt +€11,760
new in 2025: €11,760
- Tax, wage and social debts +€5,227
up €5,227 (+57.5%), from €9,088 to €14,315
of which Taxes: +€5,387
- Debts after one year -€2,500
down €2,500 (-15.2%), from €16,500 to €14,000
- Gross operating margin +€75,315
up €75,315 (+234.3%), from €32,146 to €107,461
- Taxes +€14,800
up €14,800 (+181.5%), from €8,153 to €22,953
- Staff costs +€2,951
new in 2025: €2,951
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 | €65,706 | €172,328 | +€106,622 | +162.3% |
| Fixed assets | 21/28 | €754 | €2,289 | +€1,535 | +203.8% |
| Tangible fixed assets | 22/27 | €694 | €2,052 | +€1,359 | +195.9% |
| Furniture and vehicles | 24 | €694 | €2,052 | +€1,359 | +195.9% |
| Financial fixed assets | 28 | €60 | €237 | +€177 | +294.8% |
| Current assets | 29/58 | €64,952 | €170,039 | +€105,087 | +161.8% |
| Amounts receivable after more than one year | 29 | €19,000 | €21,000 | +€2,000 | +10.5% |
| Other amounts receivable | 291 | €19,000 | €21,000 | +€2,000 | +10.5% |
| Amounts receivable within one year | 40/41 | €34,294 | €48,886 | +€14,592 | +42.5% |
| Trade receivables | 40 | €34,290 | €48,456 | +€14,166 | +41.3% |
| Other amounts receivable | 41 | €4 | €430 | +€426 | +10355.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,658 | €99,865 | +€88,207 | +756.6% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €65,706 | €172,328 | +€106,622 | +162.3% |
| Equity | 10/15 | €38,766 | €118,122 | +€79,356 | +204.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €115,000 | +€80,000 | +228.6% |
| Distributable reserves | 133 | €35,000 | €115,000 | +€80,000 | +228.6% |
| Profit (loss) carried forward | 14 | €766 | €122 | -€644 | -84.0% |
| Amounts payable | 17/49 | €26,939 | €54,206 | +€27,266 | +101.2% |
| Amounts payable after more than one year | 17 | €16,500 | €14,000 | -€2,500 | -15.2% |
| Financial debts | 170/4 | €16,500 | €14,000 | -€2,500 | -15.2% |
| Amounts payable within one year | 42/48 | €10,439 | €27,206 | +€16,766 | +160.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,760 | +€11,760 | |
| Trade debts | 44 | €1,332 | €868 | -€464 | -34.8% |
| Suppliers | 440/4 | €1,332 | €868 | -€464 | -34.8% |
| Taxes, remuneration and social security | 45 | €9,088 | €14,315 | +€5,227 | +57.5% |
| Taxes | 450/3 | €8,928 | €14,315 | +€5,387 | +60.3% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100.0% |
| Other amounts payable | 47/48 | €19 | €262 | +€243 | +1251.3% |
| Accrued charges and deferred income | 492/3 | - | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | - | €2,951 | +€2,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €681 | +€506 | +288.4% |
| Other operating charges | 640/8 | €389 | €1,203 | +€815 | +209.5% |
| Gross operating margin | 9900 | €32,146 | €107,461 | +€75,315 | +234.3% |
| Operating profit (loss) | 9901 | €31,582 | €102,626 | +€71,044 | +225.0% |
| Financial income | 75/76B | €111 | €335 | +€225 | +203.1% |
| Recurring financial income | 75 | €111 | €335 | +€225 | +203.1% |
| Financial charges | 65/66B | €351 | €653 | +€301 | +85.8% |
| Recurring financial charges | 65 | €351 | €653 | +€301 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €31,341 | €102,309 | +€70,968 | +226.4% |
| Income taxes | 67/77 | €8,153 | €22,953 | +€14,800 | +181.5% |
| Profit (loss) for the period | 9904 | €23,189 | €79,356 | +€56,168 | +242.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,189 | €79,356 | +€56,168 | +242.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.