ESENTE: 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.
ESENTE
Largest movements
- Receivables after one year +€162,667
new in 2025: €162,667
- Receivables within one year -€104,640
down €104,640 (-58.4%), from €179,088 to €74,448
of which Other amounts receivable: -€112,500
- Stocks and contracts -€40,200
down €40,200 (-53.6%), from €75,000 to €34,800
- Trade debts -€79,816
down €79,816 (-55.1%), from €144,737 to €64,921
- Profit (loss) carried forward +€72,144
up €72,144, from -€49,010 to €23,134
- Tax, wage and social debts +€29,989
up €29,989 (+421.0%), from €7,123 to €37,112
of which Taxes: +€34,689
- Gross operating margin +€100,370
up €100,370, from -€3,282 to €97,088
- Depreciation +€8,711
up €8,711 (+38.7%), from €22,516 to €31,227
- Taxes +€8,000
new in 2025: €8,000
- Financial income +€3,270
up €3,270 (+22.9%), from €14,276 to €17,546
- Other operating charges -€1,497
down €1,497 (-60.3%), from €2,482 to €985
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 | €931,618 | €945,951 | +€14,332 | +1.5% |
| Fixed assets | 21/28 | €447,781 | €446,269 | -€1,511 | -0.3% |
| Tangible fixed assets | 22/27 | €447,781 | €446,269 | -€1,511 | -0.3% |
| Land and buildings | 22 | €403,517 | €395,458 | -€8,059 | -2.0% |
| Plant, machinery and equipment | 23 | €13,845 | €10,970 | -€2,875 | -20.8% |
| Furniture and vehicles | 24 | €30,418 | €39,841 | +€9,423 | +31.0% |
| Current assets | 29/58 | €483,838 | €499,681 | +€15,843 | +3.3% |
| Amounts receivable after more than one year | 29 | - | €162,667 | +€162,667 | |
| Other amounts receivable | 291 | - | €162,667 | +€162,667 | |
| Stocks and contracts in progress | 3 | €75,000 | €34,800 | -€40,200 | -53.6% |
| Stocks | 30/36 | €75,000 | €34,800 | -€40,200 | -53.6% |
| Amounts receivable within one year | 40/41 | €179,088 | €74,448 | -€104,640 | -58.4% |
| Trade receivables | 40 | €66,588 | €74,448 | +€7,860 | +11.8% |
| Other amounts receivable | 41 | €112,500 | - | -€112,500 | |
| Cash at bank and in hand | 54/58 | €220,875 | €219,991 | -€884 | -0.4% |
| Deferred charges and accrued income | 490/1 | €8,875 | €7,776 | -€1,099 | -12.4% |
| Total equity and liabilities | 10/49 | €931,618 | €945,951 | +€14,332 | +1.5% |
| Equity | 10/15 | -€29,010 | €43,134 | +€72,144 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,010 | €23,134 | +€72,144 | |
| Amounts payable | 17/49 | €960,629 | €902,817 | -€57,812 | -6.0% |
| Amounts payable within one year | 42/48 | €960,629 | €902,817 | -€57,812 | -6.0% |
| Trade debts | 44 | €144,737 | €64,921 | -€79,816 | -55.1% |
| Suppliers | 440/4 | €144,737 | €64,921 | -€79,816 | -55.1% |
| Taxes, remuneration and social security | 45 | €7,123 | €37,112 | +€29,989 | +421.0% |
| Taxes | 450/3 | €2,423 | €37,112 | +€34,689 | +1431.4% |
| Remuneration and social security | 454/9 | €4,700 | - | -€4,700 | |
| Other amounts payable | 47/48 | €808,769 | €800,784 | -€7,985 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,516 | €31,227 | +€8,711 | +38.7% |
| Other operating charges | 640/8 | €2,482 | €985 | -€1,497 | -60.3% |
| Gross operating margin | 9900 | -€3,282 | €97,088 | +€100,370 | |
| Operating profit (loss) | 9901 | -€28,280 | €64,876 | +€93,156 | |
| Financial income | 75/76B | €14,276 | €17,546 | +€3,270 | +22.9% |
| Recurring financial income | 75 | €14,276 | €17,546 | +€3,270 | +22.9% |
| Financial charges | 65/66B | €1,575 | €2,278 | +€703 | +44.6% |
| Recurring financial charges | 65 | €1,575 | €2,278 | +€703 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,579 | €80,144 | +€95,723 | |
| Income taxes | 67/77 | - | €8,000 | +€8,000 | |
| Profit (loss) for the period | 9904 | -€15,579 | €72,144 | +€87,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,579 | €72,144 | +€87,723 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.