ESS CONSULTING: 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.
ESS CONSULTING
Largest movements
- Cash -€42,291
down €42,291 (-79.3%), from €53,351 to €11,060
mainly Other debts (-€32,500) and Investment in fixed assets (net) (-€24,795)
- Tangible fixed assets +€22,443
up €22,443 (+1,593%), from €1,409 to €23,852
of which Land and buildings: +€19,014
- Receivables within one year +€7,671
up €7,671 (+73.4%), from €10,455 to €18,126
of which Other amounts receivable: +€7,187
- Formation expenses -€918
no longer reported in 2024 (was €918)
- Other debts -€32,500
no longer reported in 2024 (was €32,500)
- Profit (loss) carried forward +€10,795
up €10,795 (+79.9%), from €13,514 to €24,309
- Tax, wage and social debts +€10,061
up €10,061 (+61.7%), from €16,316 to €26,377
- Trade debts -€1,451
down €1,451 (-80.5%), from €1,803 to €352
- Turnover -€125,425
no longer reported in 2024 (was €125,425)
- Purchases and services -€65,973
no longer reported in 2024 (was €65,973)
- Gross operating margin -€33,857
down €33,857 (-56.9%), from €59,451 to €25,594
- Taxes -€8,311
down €8,311 (-72.2%), from €11,504 to €3,193
- Other operating charges +€4,780
up €4,780 (+420%), from €1,138 to €5,918
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,133 | €53,038 | -€13,095 | -19.8% |
| Formation expenses | 20 | €918 | - | -€918 | |
| Fixed assets | 21/28 | €1,409 | €23,852 | +€22,443 | +1,593% |
| Tangible fixed assets | 22/27 | €1,409 | €23,852 | +€22,443 | +1,593% |
| Land and buildings | 22 | - | €19,014 | +€19,014 | |
| Plant, machinery and equipment | 23 | €1,409 | €4,839 | +€3,430 | +243% |
| Current assets | 29/58 | €63,806 | €29,186 | -€34,620 | -54.3% |
| Amounts receivable within one year | 40/41 | €10,455 | €18,126 | +€7,671 | +73.4% |
| Trade receivables | 40 | €9,680 | €10,164 | +€484 | +5.0% |
| Other amounts receivable | 41 | €775 | €7,962 | +€7,187 | +928% |
| Cash at bank and in hand | 54/58 | €53,351 | €11,060 | -€42,291 | -79.3% |
| Total equity and liabilities | 10/49 | €66,133 | €53,038 | -€13,095 | -19.8% |
| Equity | 10/15 | €15,514 | €26,309 | +€10,795 | +69.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,514 | €24,309 | +€10,795 | +79.9% |
| Amounts payable | 17/49 | €50,619 | €26,729 | -€23,890 | -47.2% |
| Amounts payable within one year | 42/48 | €50,619 | €26,729 | -€23,890 | -47.2% |
| Trade debts | 44 | €1,803 | €352 | -€1,451 | -80.5% |
| Suppliers | 440/4 | €1,803 | €352 | -€1,451 | -80.5% |
| Taxes, remuneration and social security | 45 | €16,316 | €26,377 | +€10,061 | +61.7% |
| Taxes | 450/3 | €16,316 | €26,377 | +€10,061 | +61.7% |
| Other amounts payable | 47/48 | €32,500 | - | -€32,500 | |
| Turnover | 70 | €125,425 | - | -€125,425 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,973 | - | -€65,973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €3,270 | +€2,700 | +474% |
| Other operating charges | 640/8 | €1,138 | €5,918 | +€4,780 | +420% |
| Gross operating margin | 9900 | €59,451 | €25,594 | -€33,857 | -56.9% |
| Operating profit (loss) | 9901 | €57,743 | €16,406 | -€41,338 | -71.6% |
| Financial income | 75/76B | €0 | €207 | +€206 | +60,653% |
| Recurring financial income | 75 | €0 | €207 | +€206 | +60,653% |
| Financial charges | 65/66B | €226 | €2,624 | +€2,399 | +1,063% |
| Recurring financial charges | 65 | €226 | €2,624 | +€2,399 | +1,063% |
| Profit (loss) for the period before taxes | 9903 | €57,518 | €13,988 | -€43,530 | -75.7% |
| Income taxes | 67/77 | €11,504 | €3,193 | -€8,311 | -72.2% |
| Profit (loss) for the period | 9904 | €46,014 | €10,795 | -€35,219 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,014 | €10,795 | -€35,219 | -76.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.