ESENSI: 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.
ESENSI
Largest movements
- Tangible fixed assets +€52,643
up €52,643 (+186.0%), from €28,304 to €80,947
of which Furniture and vehicles: +€57,066
- Receivables within one year -€28,925
down €28,925 (-50.0%), from €57,871 to €28,946
of which Trade receivables: -€29,016
- Current investments +€7,100
new in 2025: €7,100
- Reserves +€23,561
up €23,561 (+48.1%), from €49,000 to €72,561
- Tax, wage and social debts +€19,703
up €19,703 (+94.4%), from €20,865 to €40,568
of which Taxes: +€16,866
- Trade debts -€14,022
down €14,022 (-55.2%), from €25,417 to €11,395
- Accrued charges and deferred income +€2,398
new in 2025: €2,398
- Gross operating margin -€26,203
down €26,203 (-30.1%), from €87,051 to €60,848
- Depreciation +€13,019
up €13,019 (+108.4%), from €12,012 to €25,031
- Financial charges -€11,466
down €11,466 (-99.3%), from €11,545 to €79
- Taxes -€4,033
down €4,033 (-26.3%), from €15,310 to €11,277
- Other operating charges -€3,838
down €3,838 (-77.5%), from €4,952 to €1,114
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 | €175,080 | €206,720 | +€31,640 | +18.1% |
| Fixed assets | 21/28 | €28,304 | €80,947 | +€52,643 | +186.0% |
| Tangible fixed assets | 22/27 | €28,304 | €80,947 | +€52,643 | +186.0% |
| Plant, machinery and equipment | 23 | €19,156 | €14,733 | -€4,423 | -23.1% |
| Furniture and vehicles | 24 | €9,148 | €66,214 | +€57,066 | +623.8% |
| Current assets | 29/58 | €146,776 | €125,773 | -€21,003 | -14.3% |
| Amounts receivable within one year | 40/41 | €57,871 | €28,946 | -€28,925 | -50.0% |
| Trade receivables | 40 | €49,425 | €20,409 | -€29,016 | -58.7% |
| Other amounts receivable | 41 | €8,446 | €8,537 | +€91 | +1.1% |
| Current investments | 50/53 | - | €7,100 | +€7,100 | |
| Cash at bank and in hand | 54/58 | €88,905 | €89,727 | +€822 | +0.9% |
| Total equity and liabilities | 10/49 | €175,080 | €206,720 | +€31,640 | +18.1% |
| Equity | 10/15 | €127,779 | €151,340 | +€23,561 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,500 | €18,500 | = | 0.0% |
| Uncalled capital | 101 | €12,300 | €12,300 | = | 0.0% |
| Reserves | 13 | €49,000 | €72,561 | +€23,561 | +48.1% |
| Distributable reserves | 133 | €49,000 | €72,561 | +€23,561 | +48.1% |
| Profit (loss) carried forward | 14 | €72,579 | €72,579 | = | 0.0% |
| Amounts payable | 17/49 | €47,301 | €55,380 | +€8,079 | +17.1% |
| Amounts payable within one year | 42/48 | €47,301 | €52,982 | +€5,681 | +12.0% |
| Trade debts | 44 | €25,417 | €11,395 | -€14,022 | -55.2% |
| Suppliers | 440/4 | €25,417 | €11,395 | -€14,022 | -55.2% |
| Taxes, remuneration and social security | 45 | €20,865 | €40,568 | +€19,703 | +94.4% |
| Taxes | 450/3 | €20,856 | €37,722 | +€16,866 | +80.9% |
| Remuneration and social security | 454/9 | €9 | €2,846 | +€2,837 | +31522.2% |
| Other amounts payable | 47/48 | €1,019 | €1,019 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,398 | +€2,398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,012 | €25,031 | +€13,019 | +108.4% |
| Other operating charges | 640/8 | €4,952 | €1,114 | -€3,838 | -77.5% |
| Gross operating margin | 9900 | €87,051 | €60,848 | -€26,203 | -30.1% |
| Operating profit (loss) | 9901 | €70,087 | €34,703 | -€35,384 | -50.5% |
| Financial income | 75/76B | €157 | €214 | +€57 | +36.3% |
| Recurring financial income | 75 | €157 | €214 | +€57 | +36.3% |
| Financial charges | 65/66B | €11,545 | €79 | -€11,466 | -99.3% |
| Recurring financial charges | 65 | €11,545 | €79 | -€11,466 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €58,699 | €34,838 | -€23,861 | -40.6% |
| Income taxes | 67/77 | €15,310 | €11,277 | -€4,033 | -26.3% |
| Profit (loss) for the period | 9904 | €43,389 | €23,561 | -€19,828 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,389 | €23,561 | -€19,828 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.