ESSARTA: 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.
ESSARTA
Largest movements
- Cash +€18,011
up €18,011 (+4.7%), from €380,141 to €398,152
mainly Net result for the year (+€24,672) and Depreciation (+€1,574)
- Reserves +€24,672
up €24,672 (+6.7%), from €369,638 to €394,310
of which Non-distributable reserves: +€24,672
- Staff costs -€11,756
down €11,756 (-97.3%), from €12,087 to €330
- Gross operating margin -€8,079
down €8,079 (-16.3%), from €49,439 to €41,360
- Taxes +€1,015
up €1,015 (+8.7%), from €11,654 to €12,669
- Depreciation -€751
down €751 (-32.3%), from €2,325 to €1,574
- Financial charges +€517
up €517 (+61.4%), from €842 to €1,359
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 | €401,469 | €420,500 | +€19,031 | +4.7% |
| Fixed assets | 21/28 | €3,094 | €1,519 | -€1,574 | -50.9% |
| Tangible fixed assets | 22/27 | €3,094 | €1,519 | -€1,574 | -50.9% |
| Land and buildings | 22 | €2,450 | €1,403 | -€1,047 | -42.7% |
| Plant, machinery and equipment | 23 | €644 | €116 | -€527 | -82.0% |
| Current assets | 29/58 | €398,375 | €418,981 | +€20,605 | +5.2% |
| Amounts receivable within one year | 40/41 | €16,140 | €19,665 | +€3,525 | +21.8% |
| Trade receivables | 40 | €8,573 | €8,539 | -€34 | -0.4% |
| Other amounts receivable | 41 | €7,567 | €11,126 | +€3,559 | +47.0% |
| Cash at bank and in hand | 54/58 | €380,141 | €398,152 | +€18,011 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,095 | €1,164 | -€930 | -44.4% |
| Total equity and liabilities | 10/49 | €401,469 | €420,500 | +€19,031 | +4.7% |
| Equity | 10/15 | €375,838 | €400,510 | +€24,672 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €369,638 | €394,310 | +€24,672 | +6.7% |
| Non-distributable reserves | 130/1 | €329,854 | €354,526 | +€24,672 | +7.5% |
| Other | 1319 | €329,854 | €354,526 | +€24,672 | +7.5% |
| Tax-exempt reserves | 132 | €66 | €66 | = | 0.0% |
| Distributable reserves | 133 | €39,718 | €39,718 | = | 0.0% |
| Amounts payable | 17/49 | €25,631 | €19,990 | -€5,640 | -22.0% |
| Amounts payable within one year | 42/48 | €23,635 | €17,595 | -€6,040 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €4,632 | €4,694 | +€62 | +1.3% |
| Trade debts | 44 | €4,565 | €1,573 | -€2,992 | -65.5% |
| Suppliers | 440/4 | €4,565 | €1,573 | -€2,992 | -65.5% |
| Taxes, remuneration and social security | 45 | €12,893 | €9,641 | -€3,252 | -25.2% |
| Taxes | 450/3 | €9,395 | €9,641 | +€246 | +2.6% |
| Remuneration and social security | 454/9 | €3,498 | - | -€3,498 | |
| Other amounts payable | 47/48 | €1,545 | €1,687 | +€142 | +9.2% |
| Accrued charges and deferred income | 492/3 | €1,996 | €2,396 | +€400 | +20.0% |
| Remuneration, social security and pensions | 62 | €12,087 | €330 | -€11,756 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,325 | €1,574 | -€751 | -32.3% |
| Other operating charges | 640/8 | €2,229 | €2,294 | +€65 | +2.9% |
| Gross operating margin | 9900 | €49,439 | €41,360 | -€8,079 | -16.3% |
| Operating profit (loss) | 9901 | €32,798 | €37,162 | +€4,364 | +13.3% |
| Financial income | 75/76B | €1,434 | €1,537 | +€103 | +7.2% |
| Recurring financial income | 75 | €1,434 | €1,537 | +€103 | +7.2% |
| Financial charges | 65/66B | €842 | €1,359 | +€517 | +61.4% |
| Recurring financial charges | 65 | €842 | €1,359 | +€517 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €33,390 | €37,340 | +€3,950 | +11.8% |
| Income taxes | 67/77 | €11,654 | €12,669 | +€1,015 | +8.7% |
| Profit (loss) for the period | 9904 | €21,736 | €24,672 | +€2,935 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,736 | €24,672 | +€2,935 | +13.5% |
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 4 October 2026 via checked.be.