ESSCOMM: 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.
ESSCOMM
Largest movements
- Cash +€294,594
up €294,594 (+3058.1%), from €9,633 to €304,227
mainly Net result for the year (+€868,978) and Other debts (+€293,064)
- Receivables within one year -€194,471
down €194,471 (-98.4%), from €197,605 to €3,134
- Debts after one year -€1.0m
down €1.0m (-66.1%), from €1.6m to €536,401
- Reserves +€868,978
up €868,978 (+40.9%), from €2.1m to €3.0m
of which Distributable reserves: +€868,978
- Other debts +€293,064
up €293,064 (+7.3%), from €4.0m to €4.3m
- Financial income -€1.4m
down €1.4m (-56.0%), from €2.5m to €1.1m
- Financial charges -€179,082
down €179,082 (-44.1%), from €406,435 to €227,353
- Gross operating margin +€3,308
up €3,308 (+47.8%), from -€6,914 to -€3,606
- Other operating charges -€85
down €85 (-57.8%), from €147 to €62
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 | €8,967,238 | €9,067,362 | +€100,124 | +1.1% |
| Fixed assets | 21/28 | €8,760,000 | €8,760,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,760,000 | €8,760,000 | = | 0.0% |
| Current assets | 29/58 | €207,238 | €307,362 | +€100,124 | +48.3% |
| Amounts receivable within one year | 40/41 | €197,605 | €3,134 | -€194,471 | -98.4% |
| Other amounts receivable | 41 | €197,605 | €3,134 | -€194,471 | -98.4% |
| Cash at bank and in hand | 54/58 | €9,633 | €304,227 | +€294,594 | +3058.1% |
| Total equity and liabilities | 10/49 | €8,967,238 | €9,067,362 | +€100,124 | +1.1% |
| Equity | 10/15 | €2,242,965 | €3,111,943 | +€868,978 | +38.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €2,122,965 | €2,991,943 | +€868,978 | +40.9% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €2,110,965 | €2,979,943 | +€868,978 | +41.2% |
| Amounts payable | 17/49 | €6,724,273 | €5,955,418 | -€768,855 | -11.4% |
| Amounts payable after more than one year | 17 | €1,584,036 | €536,401 | -€1.0m | -66.1% |
| Financial debts | 170/4 | €1,584,036 | €536,401 | -€1.0m | -66.1% |
| Amounts payable within one year | 42/48 | €5,138,038 | €5,416,768 | +€278,730 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €1,014,953 | €1,047,635 | +€32,682 | +3.2% |
| Trade debts | 44 | €3,038 | €191 | -€2,846 | -93.7% |
| Suppliers | 440/4 | €3,038 | €191 | -€2,846 | -93.7% |
| Taxes, remuneration and social security | 45 | €91,769 | €47,599 | -€44,170 | -48.1% |
| Taxes | 450/3 | €91,769 | €47,599 | -€44,170 | -48.1% |
| Other amounts payable | 47/48 | €4,028,279 | €4,321,343 | +€293,064 | +7.3% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,250 | +€50 | +2.3% |
| Other operating charges | 640/8 | €147 | €62 | -€85 | -57.8% |
| Gross operating margin | 9900 | -€6,914 | -€3,606 | +€3,308 | +47.8% |
| Operating profit (loss) | 9901 | -€7,061 | -€3,668 | +€3,393 | +48.1% |
| Financial income | 75/76B | €2,500,000 | €1,100,000 | -€1.4m | -56.0% |
| Recurring financial income | 75 | €2,500,000 | €1,100,000 | -€1.4m | -56.0% |
| Financial charges | 65/66B | €406,435 | €227,353 | -€179,082 | -44.1% |
| Recurring financial charges | 65 | €406,435 | €227,353 | -€179,082 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €2,086,504 | €868,978 | -€1.2m | -58.4% |
| Profit (loss) for the period | 9904 | €2,086,504 | €868,978 | -€1.2m | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,086,504 | €868,978 | -€1.2m | -58.4% |
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 8 October 2026 via checked.be.