ESSACONSULT: 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.
ESSACONSULT
Largest movements
- Tangible fixed assets +€161,533
up €161,533 (+72.9%), from €221,681 to €383,214
of which Land and buildings: +€159,365
- Current investments -€117,511
down €117,511 (-11.9%), from €989,224 to €871,714
- Cash -€116,321
down €116,321 (-87.5%), from €132,955 to €16,634
mainly Investment in fixed assets (net) (-€196,274) and Other debts (-€156,905)
- Receivables within one year -€33,988
down €33,988 (-27.5%), from €123,643 to €89,654
- Other debts -€156,905
down €156,905 (-98.9%), from €158,571 to €1,666
- Reserves +€52,943
up €52,943 (+4.4%), from €1.2m to €1.3m
of which Distributable reserves: +€52,943
- Gross operating margin -€58,899
down €58,899 (-17.4%), from €338,521 to €279,622
- Financial charges +€49,016
up €49,016, from -€45,305 to €3,711
- Taxes -€24,355
down €24,355 (-25.3%), from €96,432 to €72,078
- Depreciation +€15,628
up €15,628 (+81.8%), from €19,113 to €34,741
- Staff costs -€7,433
down €7,433 (-20.5%), from €36,232 to €28,799
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 | €1,468,758 | €1,362,388 | -€106,371 | -7.2% |
| Fixed assets | 21/28 | €221,681 | €383,214 | +€161,533 | +72.9% |
| Tangible fixed assets | 22/27 | €221,681 | €383,214 | +€161,533 | +72.9% |
| Land and buildings | 22 | €195,293 | €354,659 | +€159,365 | +81.6% |
| Plant, machinery and equipment | 23 | €19,597 | €22,752 | +€3,156 | +16.1% |
| Furniture and vehicles | 24 | €6,791 | €5,803 | -€988 | -14.5% |
| Current assets | 29/58 | €1,247,077 | €979,173 | -€267,904 | -21.5% |
| Amounts receivable within one year | 40/41 | €123,643 | €89,654 | -€33,988 | -27.5% |
| Trade receivables | 40 | €123,643 | €89,654 | -€33,988 | -27.5% |
| Current investments | 50/53 | €989,224 | €871,714 | -€117,511 | -11.9% |
| Cash at bank and in hand | 54/58 | €132,955 | €16,634 | -€116,321 | -87.5% |
| Deferred charges and accrued income | 490/1 | €1,255 | €1,171 | -€84 | -6.7% |
| Total equity and liabilities | 10/49 | €1,468,758 | €1,362,388 | -€106,371 | -7.2% |
| Equity | 10/15 | €1,234,547 | €1,287,490 | +€52,943 | +4.3% |
| Contributions | 10/11 | €18,720 | €18,720 | = | 0.0% |
| Reserves | 13 | €1,215,827 | €1,268,770 | +€52,943 | +4.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €206,546 | €206,546 | = | 0.0% |
| Distributable reserves | 133 | €1,009,281 | €1,062,224 | +€52,943 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €36,172 | €36,172 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,172 | €36,172 | = | 0.0% |
| Other liabilities and charges | 164/5 | €36,172 | €36,172 | = | 0.0% |
| Amounts payable | 17/49 | €198,039 | €38,725 | -€159,314 | -80.4% |
| Amounts payable within one year | 42/48 | €197,072 | €37,727 | -€159,345 | -80.9% |
| Trade debts | 44 | €1,233 | €1,460 | +€227 | +18.4% |
| Suppliers | 440/4 | €1,233 | €1,460 | +€227 | +18.4% |
| Taxes, remuneration and social security | 45 | €37,268 | €34,600 | -€2,667 | -7.2% |
| Taxes | 450/3 | €31,767 | €27,986 | -€3,781 | -11.9% |
| Remuneration and social security | 454/9 | €5,501 | €6,615 | +€1,114 | +20.3% |
| Other amounts payable | 47/48 | €158,571 | €1,666 | -€156,905 | -98.9% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | €9,469 | €0 | -€9,469 | -100.0% |
| Remuneration, social security and pensions | 62 | €36,232 | €28,799 | -€7,433 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,113 | €34,741 | +€15,628 | +81.8% |
| Other operating charges | 640/8 | €7,943 | €7,852 | -€91 | -1.1% |
| Non-recurring operating charges | 66A | €2,290 | €0 | -€2,290 | -100.0% |
| Gross operating margin | 9900 | €338,521 | €279,622 | -€58,899 | -17.4% |
| Operating profit (loss) | 9901 | €272,943 | €208,230 | -€64,713 | -23.7% |
| Financial income | 75/76B | €24,905 | €28,287 | +€3,383 | +13.6% |
| Recurring financial income | 75 | €24,905 | €28,287 | +€3,383 | +13.6% |
| Financial charges | 65/66B | -€45,305 | €3,711 | +€49,016 | |
| Recurring financial charges | 65 | -€45,305 | €3,711 | +€49,016 | |
| Profit (loss) for the period before taxes | 9903 | €343,153 | €232,807 | -€110,347 | -32.2% |
| Income taxes | 67/77 | €96,432 | €72,078 | -€24,355 | -25.3% |
| Profit (loss) for the period | 9904 | €246,721 | €160,729 | -€85,992 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €246,721 | €160,729 | -€85,992 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.