ESSANIA: 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.
ESSANIA
Largest movements
- Tangible fixed assets -€6,154
down €6,154 (-56.6%), from €10,867 to €4,713
of which Furniture and vehicles: -€5,254
- Cash +€3,587
up €3,587 (+16.8%), from €21,361 to €24,948
mainly Depreciation (+€6,154) and Debts after one year (+€4,799)
- Receivables within one year +€1,241
up €1,241 (+80.0%), from €1,552 to €2,793
- Profit (loss) carried forward -€7,101
down €7,101, from €2,201 to -€4,900
- Debts after one year +€4,799
up €4,799 (+18.4%), from €26,133 to €30,932
- Trade debts +€706
up €706 (+1086.2%), from €65 to €771
- Tax, wage and social debts +€400
up €400 (+13.6%), from €2,949 to €3,349
- Gross operating margin -€3,876
down €3,876, from €3,393 to -€482
- Taxes -€241
down €241 (-53.8%), from €448 to €207
- Financial charges -€44
down €44 (-24.4%), from €182 to €137
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 | €37,548 | €36,352 | -€1,196 | -3.2% |
| Fixed assets | 21/28 | €10,867 | €4,713 | -€6,154 | -56.6% |
| Tangible fixed assets | 22/27 | €10,867 | €4,713 | -€6,154 | -56.6% |
| Plant, machinery and equipment | 23 | €2,101 | €1,201 | -€900 | -42.8% |
| Furniture and vehicles | 24 | €8,766 | €3,512 | -€5,254 | -59.9% |
| Current assets | 29/58 | €26,681 | €31,639 | +€4,958 | +18.6% |
| Stocks and contracts in progress | 3 | €1,326 | €1,611 | +€286 | +21.5% |
| Stocks | 30/36 | €1,326 | €1,611 | +€286 | +21.5% |
| Amounts receivable within one year | 40/41 | €1,552 | €2,793 | +€1,241 | +80.0% |
| Other amounts receivable | 41 | €1,552 | €2,793 | +€1,241 | +80.0% |
| Cash at bank and in hand | 54/58 | €21,361 | €24,948 | +€3,587 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,443 | €2,288 | -€155 | -6.4% |
| Total equity and liabilities | 10/49 | €37,548 | €36,352 | -€1,196 | -3.2% |
| Equity | 10/15 | €8,401 | €1,300 | -€7,101 | -84.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,201 | -€4,900 | -€7,101 | |
| Amounts payable | 17/49 | €29,147 | €35,052 | +€5,905 | +20.3% |
| Amounts payable after more than one year | 17 | €26,133 | €30,932 | +€4,799 | +18.4% |
| Financial debts | 170/4 | €26,133 | €30,932 | +€4,799 | +18.4% |
| Amounts payable within one year | 42/48 | €3,014 | €4,120 | +€1,106 | +36.7% |
| Trade debts | 44 | €65 | €771 | +€706 | +1086.2% |
| Suppliers | 440/4 | €65 | €771 | +€706 | +1086.2% |
| Taxes, remuneration and social security | 45 | €2,949 | €3,349 | +€400 | +13.6% |
| Taxes | 450/3 | €2,949 | €3,349 | +€400 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,154 | €6,154 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €3,393 | -€482 | -€3,876 | |
| Operating profit (loss) | 9901 | -€2,879 | -€6,756 | -€3,878 | -134.7% |
| Financial charges | 65/66B | €182 | €137 | -€44 | -24.4% |
| Recurring financial charges | 65 | €182 | €137 | -€44 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,060 | -€6,894 | -€3,833 | -125.3% |
| Income taxes | 67/77 | €448 | €207 | -€241 | -53.8% |
| Profit (loss) for the period | 9904 | -€3,509 | -€7,101 | -€3,592 | -102.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,509 | -€7,101 | -€3,592 | -102.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.