ESSAMA AYANG: what changed
ESSAMA AYANG
Largest movements
- Tangible fixed assets +€30,325
up €30,325 (+55.2%), from €54,890 to €85,215
- Receivables within one year +€24,040
up €24,040 (+19.0%), from €126,821 to €150,861
- Deferred charges and accrued income +€16,376
up €16,376 (+30.1%), from €54,333 to €70,709
- Intangible fixed assets -€12,500
no longer reported in 2025 (was €12,500)
- Cash +€7,203
up €7,203 (+34.9%), from €20,661 to €27,864
mainly Net result for the year (+€44,259) and Depreciation (+€32,383)
- Profit (loss) carried forward +€44,259
up €44,259 (+45.7%), from €96,775 to €141,034
- Debts after one year +€16,029
up €16,029 (+35.3%), from €45,377 to €61,406
- Current portion of long-term debt +€11,918
up €11,918 (+113%), from €10,574 to €22,492
- Trade debts -€6,798
down €6,798 (-37.5%), from €18,131 to €11,332
- Financial charges +€79,914
up €79,914 (+3,742%), from €2,136 to €82,049
- Gross operating margin +€56,176
up €56,176 (+48.7%), from €115,301 to €171,477
- Depreciation +€17,958
up €17,958 (+124%), from €14,425 to €32,383
- Taxes -€10,924
down €10,924 (-43.0%), from €25,378 to €14,454
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,205 | €334,649 | +€65,444 | +24.3% |
| Fixed assets | 21/28 | €67,390 | €85,215 | +€17,825 | +26.4% |
| Intangible fixed assets | 21 | €12,500 | - | -€12,500 | |
| Tangible fixed assets | 22/27 | €54,890 | €85,215 | +€30,325 | +55.2% |
| Furniture and vehicles | 24 | €54,890 | €85,215 | +€30,325 | +55.2% |
| Current assets | 29/58 | €201,815 | €249,434 | +€47,619 | +23.6% |
| Amounts receivable within one year | 40/41 | €126,821 | €150,861 | +€24,040 | +19.0% |
| Other amounts receivable | 41 | €126,821 | €150,861 | +€24,040 | +19.0% |
| Cash at bank and in hand | 54/58 | €20,661 | €27,864 | +€7,203 | +34.9% |
| Deferred charges and accrued income | 490/1 | €54,333 | €70,709 | +€16,376 | +30.1% |
| Total equity and liabilities | 10/49 | €269,205 | €334,649 | +€65,444 | +24.3% |
| Equity | 10/15 | €189,775 | €234,034 | +€44,259 | +23.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,775 | €141,034 | +€44,259 | +45.7% |
| Amounts payable | 17/49 | €79,430 | €100,615 | +€21,185 | +26.7% |
| Amounts payable after more than one year | 17 | €45,377 | €61,406 | +€16,029 | +35.3% |
| Financial debts | 170/4 | €45,377 | €61,406 | +€16,029 | +35.3% |
| Amounts payable within one year | 42/48 | €34,053 | €39,209 | +€5,156 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €10,574 | €22,492 | +€11,918 | +113% |
| Trade debts | 44 | €18,131 | €11,332 | -€6,798 | -37.5% |
| Suppliers | 440/4 | €18,131 | €11,332 | -€6,798 | -37.5% |
| Taxes, remuneration and social security | 45 | €5,348 | €5,384 | +€36 | +0.7% |
| Remuneration and social security | 454/9 | €5,348 | €5,384 | +€36 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,425 | €32,383 | +€17,958 | +124% |
| Gross operating margin | 9900 | €115,301 | €171,477 | +€56,176 | +48.7% |
| Operating profit (loss) | 9901 | €100,876 | €139,094 | +€38,218 | +37.9% |
| Financial income | 75/76B | - | €1,668 | +€1,668 | |
| Recurring financial income | 75 | - | €1,668 | +€1,668 | |
| Financial charges | 65/66B | €2,136 | €82,049 | +€79,914 | +3,742% |
| Recurring financial charges | 65 | €2,136 | €82,049 | +€79,914 | +3,742% |
| Profit (loss) for the period before taxes | 9903 | €98,741 | €58,713 | -€40,028 | -40.5% |
| Income taxes | 67/77 | €25,378 | €14,454 | -€10,924 | -43.0% |
| Profit (loss) for the period | 9904 | €73,363 | €44,259 | -€29,104 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,363 | €44,259 | -€29,104 | -39.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.