ESS TECHNIQUE: 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 TECHNIQUE
Largest movements
- Receivables within one year +€4,191
up €4,191 (+58.2%), from €7,206 to €11,397
of which Trade receivables: +€3,052
- Tangible fixed assets -€1,141
down €1,141 (-87.8%), from €1,299 to €159
- Short-term financial debts +€2,799
up €2,799 (+41.3%), from €6,784 to €9,583
- Profit (loss) carried forward +€338
up €338 (+42.2%), from -€801 to -€463
- Trade debts -€199
no longer reported in 2025 (was €199)
- Gross operating margin +€10,954
up €10,954, from -€7,234 to €3,720
- Depreciation -€926
down €926 (-44.8%), from €2,067 to €1,141
- Other operating charges +€219
up €219 (+32.2%), from €678 to €897
- Financial charges +€179
up €179 (+15.4%), from €1,166 to €1,345
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,499 | €12,437 | +€2,937 | +30.9% |
| Fixed assets | 21/28 | €1,299 | €159 | -€1,141 | -87.8% |
| Tangible fixed assets | 22/27 | €1,299 | €159 | -€1,141 | -87.8% |
| Furniture and vehicles | 24 | €1,299 | €159 | -€1,141 | -87.8% |
| Current assets | 29/58 | €8,200 | €12,278 | +€4,078 | +49.7% |
| Amounts receivable within one year | 40/41 | €7,206 | €11,397 | +€4,191 | +58.2% |
| Trade receivables | 40 | €2,800 | €5,852 | +€3,052 | +109.0% |
| Other amounts receivable | 41 | €4,406 | €5,545 | +€1,139 | +25.9% |
| Deferred charges and accrued income | 490/1 | €994 | €880 | -€113 | -11.4% |
| Total equity and liabilities | 10/49 | €9,499 | €12,437 | +€2,937 | +30.9% |
| Equity | 10/15 | €2,199 | €2,537 | +€338 | +15.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€801 | -€463 | +€338 | +42.2% |
| Amounts payable | 17/49 | €7,300 | €9,900 | +€2,600 | +35.6% |
| Amounts payable within one year | 42/48 | €7,300 | €9,900 | +€2,600 | +35.6% |
| Financial debts | 43 | €6,784 | €9,583 | +€2,799 | +41.3% |
| Credit institutions | 430/8 | €6,784 | €9,583 | +€2,799 | +41.3% |
| Trade debts | 44 | €199 | - | -€199 | |
| Suppliers | 440/4 | €199 | - | -€199 | |
| Taxes, remuneration and social security | 45 | €316 | €316 | = | 0.0% |
| Taxes | 450/3 | €316 | €316 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,067 | €1,141 | -€926 | -44.8% |
| Other operating charges | 640/8 | €678 | €897 | +€219 | +32.2% |
| Gross operating margin | 9900 | -€7,234 | €3,720 | +€10,954 | |
| Operating profit (loss) | 9901 | -€9,979 | €1,683 | +€11,662 | |
| Financial charges | 65/66B | €1,166 | €1,345 | +€179 | +15.4% |
| Recurring financial charges | 65 | €1,166 | €1,345 | +€179 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,145 | €338 | +€11,483 | |
| Profit (loss) for the period | 9904 | -€11,145 | €338 | +€11,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,145 | €338 | +€11,483 |
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 10 October 2026 via checked.be.