ESSANA: 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.
ESSANA
Largest movements
- Cash -€60,256
down €60,256 (-31.2%), from €193,272 to €133,017
mainly Net result for the year (-€38,710) and Trade debts (-€29,883)
- Receivables within one year -€24,731
down €24,731 (-55.0%), from €44,940 to €20,209
of which Trade receivables: -€24,941
- Trade debts -€29,883
down €29,883 (-66.1%), from €45,232 to €15,349
- Reserves -€24,213
down €24,213 (-24.3%), from €99,482 to €75,269
of which Distributable reserves: -€24,213
- Tax, wage and social debts -€21,591
down €21,591 (-95.3%), from €22,657 to €1,066
- Profit (loss) carried forward -€14,497
new in 2025: -€14,497
- Other debts +€5,721
up €5,721 (+28.2%), from €20,318 to €26,039
- Gross operating margin -€123,984
down €123,984, from €89,552 to -€34,432
- Taxes -€15,113
down €15,113 (-98.0%), from €15,429 to €316
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 | €238,212 | €153,225 | -€84,987 | -35.7% |
| Current assets | 29/58 | €238,212 | €153,225 | -€84,987 | -35.7% |
| Amounts receivable within one year | 40/41 | €44,940 | €20,209 | -€24,731 | -55.0% |
| Trade receivables | 40 | €44,940 | €19,998 | -€24,941 | -55.5% |
| Other amounts receivable | 41 | €0 | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €193,272 | €133,017 | -€60,256 | -31.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €238,212 | €153,225 | -€84,987 | -35.7% |
| Equity | 10/15 | €149,482 | €110,771 | -€38,710 | -25.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €99,482 | €75,269 | -€24,213 | -24.3% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €94,482 | €70,269 | -€24,213 | -25.6% |
| Profit (loss) carried forward | 14 | - | -€14,497 | -€14,497 | |
| Amounts payable | 17/49 | €88,730 | €42,454 | -€46,276 | -52.2% |
| Amounts payable within one year | 42/48 | €88,207 | €42,454 | -€45,753 | -51.9% |
| Trade debts | 44 | €45,232 | €15,349 | -€29,883 | -66.1% |
| Suppliers | 440/4 | €45,232 | €15,349 | -€29,883 | -66.1% |
| Taxes, remuneration and social security | 45 | €22,657 | €1,066 | -€21,591 | -95.3% |
| Taxes | 450/3 | €22,657 | €1,066 | -€21,591 | -95.3% |
| Other amounts payable | 47/48 | €20,318 | €26,039 | +€5,721 | +28.2% |
| Accrued charges and deferred income | 492/3 | €524 | €0 | -€524 | -100.0% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,402 | €1,455 | +€53 | +3.8% |
| Gross operating margin | 9900 | €89,552 | -€34,432 | -€123,984 | |
| Operating profit (loss) | 9901 | €88,150 | -€35,887 | -€124,037 | |
| Financial income | 75/76B | €60 | €0 | -€60 | -100.0% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100.0% |
| Financial charges | 65/66B | €2,513 | €2,507 | -€6 | -0.2% |
| Recurring financial charges | 65 | €2,513 | €2,507 | -€6 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €85,697 | -€38,394 | -€124,092 | |
| Income taxes | 67/77 | €15,429 | €316 | -€15,113 | -98.0% |
| Profit (loss) for the period | 9904 | €70,269 | -€38,710 | -€108,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,269 | -€38,710 | -€108,979 |
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 4 October 2026 via checked.be.