ESSE CONSULTING: what changed
Two financial 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.
ESSE CONSULTING
Largest movements
- Tangible fixed assets -€7,037
down €7,037 (-2.6%), from €266,007 to €258,970
of which Land and buildings: -€7,560
- Receivables within one year +€5,123
up €5,123 (+14.6%), from €35,097 to €40,220
of which Trade receivables: +€3,979
- Profit (loss) carried forward +€4,233
up €4,233 (+9.1%), from -€46,682 to -€42,449
- Other debts -€3,500
down €3,500 (-1.2%), from €298,090 to €294,591
- Gross operating margin -€12,836
down €12,836 (-36.1%), from €35,541 to €22,705
- Taxes -€2,325
down €2,325 (-37.0%), from €6,284 to €3,959
- Other operating charges +€1,237
up €1,237 (+51.6%), from €2,399 to €3,636
- Financial charges -€891
down €891 (-25.4%), from €3,502 to €2,611
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.
Derived cash bridge
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 | €312,423 | €310,410 | -€2,012 | -0.6% |
| Fixed assets | 21/28 | €266,007 | €258,970 | -€7,037 | -2.6% |
| Tangible fixed assets | 22/27 | €266,007 | €258,970 | -€7,037 | -2.6% |
| Land and buildings | 22 | €261,511 | €253,951 | -€7,560 | -2.9% |
| Plant, machinery and equipment | 23 | €4,496 | €3,861 | -€635 | -14.1% |
| Furniture and vehicles | 24 | €0 | €1,158 | +€1,158 | |
| Current assets | 29/58 | €46,415 | €51,440 | +€5,025 | +10.8% |
| Amounts receivable within one year | 40/41 | €35,097 | €40,220 | +€5,123 | +14.6% |
| Trade receivables | 40 | €34,882 | €38,861 | +€3,979 | +11.4% |
| Other amounts receivable | 41 | €214 | €1,359 | +€1,144 | +534% |
| Cash at bank and in hand | 54/58 | €7,004 | €6,865 | -€139 | -2.0% |
| Deferred charges and accrued income | 490/1 | €4,314 | €4,356 | +€42 | +1.0% |
| Total equity and liabilities | 10/49 | €312,423 | €310,410 | -€2,012 | -0.6% |
| Equity | 10/15 | -€8,082 | -€3,849 | +€4,233 | +52.4% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,682 | -€42,449 | +€4,233 | +9.1% |
| Amounts payable | 17/49 | €320,504 | €314,259 | -€6,245 | -1.9% |
| Amounts payable within one year | 42/48 | €319,754 | €313,509 | -€6,245 | -2.0% |
| Trade debts | 44 | €9,745 | €9,668 | -€77 | -0.8% |
| Suppliers | 440/4 | €9,745 | €9,668 | -€77 | -0.8% |
| Taxes, remuneration and social security | 45 | €11,919 | €9,250 | -€2,669 | -22.4% |
| Taxes | 450/3 | €11,919 | €9,250 | -€2,669 | -22.4% |
| Other amounts payable | 47/48 | €298,090 | €294,591 | -€3,500 | -1.2% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,099 | €8,285 | +€186 | +2.3% |
| Other operating charges | 640/8 | €2,399 | €3,636 | +€1,237 | +51.6% |
| Gross operating margin | 9900 | €35,541 | €22,705 | -€12,836 | -36.1% |
| Operating profit (loss) | 9901 | €25,043 | €10,783 | -€14,259 | -56.9% |
| Financial income | 75/76B | €0 | €20 | +€20 | +48,750% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +48,750% |
| Financial charges | 65/66B | €3,502 | €2,611 | -€891 | -25.4% |
| Recurring financial charges | 65 | €3,502 | €2,611 | -€891 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €21,541 | €8,192 | -€13,349 | -62.0% |
| Income taxes | 67/77 | €6,284 | €3,959 | -€2,325 | -37.0% |
| Profit (loss) for the period | 9904 | €15,257 | €4,233 | -€11,024 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,257 | €4,233 | -€11,024 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.