ESSEA MEDIC: 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.
ESSEA MEDIC
Largest movements
- Cash +€33,378
up €33,378 (+45.0%), from €74,242 to €107,621
mainly Net result for the year (+€61,116) and Other debts (+€19,166)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets +€1,260
up €1,260 (+157.4%), from €801 to €2,061
of which Furniture and vehicles: +€1,260
- Other debts +€19,166
up €19,166 (+46.0%), from €41,665 to €60,831
- Current portion of long-term debt +€4,793
new in 2025: €4,793
- Tax, wage and social debts -€1,569
down €1,569 (-6.1%), from €25,691 to €24,122
- Trade debts +€1,523
up €1,523 (+2412.9%), from €63 to €1,586
- Depreciation -€12,184
down €12,184 (-95.9%), from €12,708 to €524
- Gross operating margin +€4,920
up €4,920 (+6.6%), from €74,024 to €78,944
- Taxes +€2,338
up €2,338 (+16.9%), from €13,808 to €16,146
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 | €86,019 | €109,932 | +€23,913 | +27.8% |
| Fixed assets | 21/28 | €1,051 | €2,311 | +€1,260 | +120.0% |
| Tangible fixed assets | 22/27 | €801 | €2,061 | +€1,260 | +157.4% |
| Furniture and vehicles | 24 | €381 | €1,641 | +€1,260 | +331.2% |
| Other tangible fixed assets | 26 | €420 | €420 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €84,969 | €107,621 | +€22,652 | +26.7% |
| Amounts receivable within one year | 40/41 | €726 | - | -€726 | |
| Trade receivables | 40 | €726 | - | -€726 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €74,242 | €107,621 | +€33,378 | +45.0% |
| Total equity and liabilities | 10/49 | €86,019 | €109,932 | +€23,913 | +27.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €67,419 | €91,332 | +€23,913 | +35.5% |
| Amounts payable within one year | 42/48 | €67,419 | €91,332 | +€23,913 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,793 | +€4,793 | |
| Trade debts | 44 | €63 | €1,586 | +€1,523 | +2412.9% |
| Suppliers | 440/4 | €63 | €1,586 | +€1,523 | +2412.9% |
| Taxes, remuneration and social security | 45 | €25,691 | €24,122 | -€1,569 | -6.1% |
| Taxes | 450/3 | €25,691 | €24,122 | -€1,569 | -6.1% |
| Other amounts payable | 47/48 | €41,665 | €60,831 | +€19,166 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,708 | €524 | -€12,184 | -95.9% |
| Other operating charges | 640/8 | €1,264 | €1,114 | -€150 | -11.9% |
| Gross operating margin | 9900 | €74,024 | €78,944 | +€4,920 | +6.6% |
| Operating profit (loss) | 9901 | €60,052 | €77,306 | +€17,255 | +28.7% |
| Financial income | 75/76B | €193 | €193 | = | 0.0% |
| Recurring financial income | 75 | €193 | €193 | = | 0.0% |
| Financial charges | 65/66B | €182 | €236 | +€54 | +29.6% |
| Recurring financial charges | 65 | €182 | €236 | +€54 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €60,062 | €77,263 | +€17,201 | +28.6% |
| Income taxes | 67/77 | €13,808 | €16,146 | +€2,338 | +16.9% |
| Profit (loss) for the period | 9904 | €46,254 | €61,116 | +€14,862 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,254 | €61,116 | +€14,862 | +32.1% |
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 3 October 2026 via checked.be.