ESSA: 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.
ESSA
Largest movements
- Tangible fixed assets -€21,076
down €21,076 (-99.8%), from €21,119 to €42
- Financial fixed assets +€10,680
up €10,680 (+178.0%), from €6,000 to €16,680
- Receivables within one year +€7,657
up €7,657 (+23.1%), from €33,125 to €40,782
of which Trade receivables: +€8,795
- Cash +€4,422
up €4,422 (+1275.5%), from €347 to €4,769
mainly Trade debts (+€67,265) and Investment in fixed assets (net) (+€10,011)
- Trade debts +€67,265
up €67,265 (+645.9%), from €10,413 to €77,678
- Profit (loss) carried forward -€41,419
down €41,419, from €8,391 to -€33,028
- Other debts -€17,825
down €17,825 (-96.7%), from €18,438 to €613
- Debts after one year -€6,114
down €6,114 (-38.8%), from €15,771 to €9,656
- Tax, wage and social debts -€973
down €973 (-80.5%), from €1,209 to €236
- Gross operating margin -€47,107
down €47,107, from €9,932 to -€37,175
- Purchases and services +€38,021
up €38,021 (+30.2%), from €126,076 to €164,096
- Turnover -€12,335
down €12,335 (-9.4%), from €131,488 to €119,153
- Depreciation -€6,140
down €6,140 (-94.1%), from €6,525 to €385
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 | €61,091 | €62,273 | +€1,183 | +1.9% |
| Fixed assets | 21/28 | €27,119 | €16,722 | -€10,396 | -38.3% |
| Tangible fixed assets | 22/27 | €21,119 | €42 | -€21,076 | -99.8% |
| Furniture and vehicles | 24 | €21,119 | €42 | -€21,076 | -99.8% |
| Financial fixed assets | 28 | €6,000 | €16,680 | +€10,680 | +178.0% |
| Current assets | 29/58 | €33,972 | €45,551 | +€11,579 | +34.1% |
| Amounts receivable within one year | 40/41 | €33,125 | €40,782 | +€7,657 | +23.1% |
| Trade receivables | 40 | €30,865 | €39,661 | +€8,795 | +28.5% |
| Other amounts receivable | 41 | €2,260 | €1,122 | -€1,138 | -50.4% |
| Cash at bank and in hand | 54/58 | €347 | €4,769 | +€4,422 | +1275.5% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €61,091 | €62,273 | +€1,183 | +1.9% |
| Equity | 10/15 | €9,391 | -€32,028 | -€41,419 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,391 | -€33,028 | -€41,419 | |
| Amounts payable | 17/49 | €51,699 | €94,301 | +€42,602 | +82.4% |
| Amounts payable after more than one year | 17 | €15,771 | €9,656 | -€6,114 | -38.8% |
| Financial debts | 170/4 | €15,771 | €9,656 | -€6,114 | -38.8% |
| Amounts payable within one year | 42/48 | €35,929 | €84,645 | +€48,716 | +135.6% |
| Current portion of amounts payable after more than one year | 42 | €5,868 | €6,118 | +€250 | +4.3% |
| Trade debts | 44 | €10,413 | €77,678 | +€67,265 | +645.9% |
| Suppliers | 440/4 | €10,413 | €77,678 | +€67,265 | +645.9% |
| Taxes, remuneration and social security | 45 | €1,209 | €236 | -€973 | -80.5% |
| Taxes | 450/3 | €1,209 | €236 | -€973 | -80.5% |
| Other amounts payable | 47/48 | €18,438 | €613 | -€17,825 | -96.7% |
| Turnover | 70 | €131,488 | €119,153 | -€12,335 | -9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,076 | €164,096 | +€38,021 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,525 | €385 | -€6,140 | -94.1% |
| Other operating charges | 640/8 | €492 | €1,426 | +€934 | +189.9% |
| Gross operating margin | 9900 | €9,932 | -€37,175 | -€47,107 | |
| Operating profit (loss) | 9901 | €2,915 | -€38,987 | -€41,901 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,063 | €2,433 | +€371 | +18.0% |
| Recurring financial charges | 65 | €2,063 | €2,433 | +€371 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €852 | -€41,419 | -€42,271 | |
| Income taxes | 67/77 | €236 | - | -€236 | |
| Profit (loss) for the period | 9904 | €616 | -€41,419 | -€42,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €616 | -€41,419 | -€42,035 |
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 7 October 2026 via checked.be.