ESN HOLDING: 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.
ESN HOLDING
Largest movements
- Receivables within one year +€1.0m
new in 2025: €1.0m
- Financial fixed assets -€33,229
down €33,229 (-3.1%), from €1.1m to €1.1m
- Other debts +€1.0m
up €1.0m (+209.9%), from €486,618 to €1.5m
- Profit (loss) carried forward -€39,507
down €39,507 (-7.5%), from €524,268 to €484,761
- Financial income +€984,170
up €984,170 (+5791.4%), from €16,994 to €1.0m
of which Financial income: +€996,052
From the 30-06-2025 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 30-06-2025 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 | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,093,397 | €2,061,154 | +€967,757 | +88.5% |
| Fixed assets | 21/28 | €1,086,700 | €1,053,471 | -€33,229 | -3.1% |
| Financial fixed assets | 28 | €1,086,700 | €1,053,471 | -€33,229 | -3.1% |
| Affiliated companies | 280/1 | €1,086,700 | €1,053,471 | -€33,229 | -3.1% |
| Participating interests | 280 | €1,086,700 | €1,053,471 | -€33,229 | -3.1% |
| Current assets | 29/58 | €6,697 | €1,007,684 | +€1.0m | +14946.4% |
| Amounts receivable within one year | 40/41 | - | €1,000,000 | +€1.0m | |
| Other amounts receivable | 41 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €6,697 | €7,684 | +€986 | +14.7% |
| Total equity and liabilities | 10/49 | €1,093,397 | €2,061,154 | +€967,757 | +88.5% |
| Equity | 10/15 | €592,468 | €552,961 | -€39,507 | -6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €524,268 | €484,761 | -€39,507 | -7.5% |
| Amounts payable | 17/49 | €500,929 | €1,508,194 | +€1.0m | +201.1% |
| Amounts payable within one year | 42/48 | €486,618 | €1,508,194 | +€1.0m | +209.9% |
| Other amounts payable | 47/48 | €486,618 | €1,508,194 | +€1.0m | +209.9% |
| Accrued charges and deferred income | 492/3 | €14,312 | - | -€14,312 | |
| Operating charges | 60/66A | €14,506 | €7,265 | -€7,241 | -49.9% |
| Services and other goods | 61 | €13,538 | €6,266 | -€7,272 | -53.7% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€14,506 | -€7,265 | +€7,241 | +49.9% |
| Financial income | 75/76B | €16,994 | €1,001,164 | +€984,170 | +5791.4% |
| Recurring financial income | 75 | €5,112 | €1,001,164 | +€996,052 | +19486.3% |
| Income from financial fixed assets | 750 | - | €1,000,000 | +€1.0m | |
| Income from current assets | 751 | €5,112 | €1,164 | -€3,948 | -77.2% |
| Non-recurring financial income | 76B | €11,882 | - | -€11,882 | |
| Financial charges | 65/66B | €14,780 | €33,407 | +€18,626 | +126.0% |
| Recurring financial charges | 65 | €14,780 | €177 | -€14,603 | -98.8% |
| Debt charges | 650 | €14,312 | - | -€14,312 | |
| Other financial charges | 652/9 | €469 | €177 | -€291 | -62.2% |
| Non-recurring financial charges | 66B | - | €33,229 | +€33,229 | |
| Profit (loss) for the period before taxes | 9903 | -€12,293 | €960,493 | +€972,785 | |
| Profit (loss) for the period | 9904 | -€12,293 | €960,493 | +€972,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,293 | €960,493 | +€972,785 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.