ESSEF 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.
ESSEF CONSULTING
Largest movements
- Tangible fixed assets -€3,544
down €3,544 (-7.6%), from €46,844 to €43,300
- Cash +€2,211
up €2,211 (+3.4%), from €65,152 to €67,364
mainly Other debts (+€70,000) and Depreciation (+€3,544)
- Receivables within one year +€1,616
up €1,616 (+56.3%), from €2,870 to €4,486
- Other debts +€70,000
new in 2025: €70,000
- Profit (loss) carried forward -€66,917
down €66,917 (-96.8%), from €69,145 to €2,228
- Debts after one year -€7,066
down €7,066 (-85.4%), from €8,277 to €1,212
- Trade debts +€3,415
up €3,415 (+221%), from €1,543 to €4,958
- Staff costs +€2,763
up €2,763 (+8.8%), from €31,414 to €34,178
- Other operating charges +€2,269
up €2,269 (+334%), from €680 to €2,948
- Taxes -€2,100
down €2,100 (-60.0%), from €3,500 to €1,400
- Gross operating margin -€1,202
down €1,202 (-2.6%), from €46,763 to €45,562
- Depreciation -€931
down €931 (-20.8%), from €4,475 to €3,544
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 | €115,016 | €115,299 | +€284 | +0.2% |
| Fixed assets | 21/28 | €46,994 | €43,450 | -€3,544 | -7.5% |
| Tangible fixed assets | 22/27 | €46,844 | €43,300 | -€3,544 | -7.6% |
| Land and buildings | 22 | €41,357 | €39,996 | -€1,361 | -3.3% |
| Plant, machinery and equipment | 23 | €4,956 | €3,304 | -€1,653 | -33.3% |
| Furniture and vehicles | 24 | €530 | €0 | -€530 | -100.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €68,022 | €71,850 | +€3,828 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,870 | €4,486 | +€1,616 | +56.3% |
| Other amounts receivable | 41 | €2,870 | €4,486 | +€1,616 | +56.3% |
| Cash at bank and in hand | 54/58 | €65,152 | €67,364 | +€2,211 | +3.4% |
| Total equity and liabilities | 10/49 | €115,016 | €115,299 | +€284 | +0.2% |
| Equity | 10/15 | €75,345 | €8,428 | -€66,917 | -88.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €69,145 | €2,228 | -€66,917 | -96.8% |
| Amounts payable | 17/49 | €39,671 | €106,871 | +€67,200 | +169% |
| Amounts payable after more than one year | 17 | €8,277 | €1,212 | -€7,066 | -85.4% |
| Financial debts | 170/4 | €8,277 | €1,212 | -€7,066 | -85.4% |
| Amounts payable within one year | 42/48 | €31,394 | €105,660 | +€74,266 | +237% |
| Current portion of amounts payable after more than one year | 42 | €6,934 | €7,066 | +€131 | +1.9% |
| Trade debts | 44 | €1,543 | €4,958 | +€3,415 | +221% |
| Suppliers | 440/4 | €1,543 | €4,958 | +€3,415 | +221% |
| Taxes, remuneration and social security | 45 | €22,917 | €23,636 | +€720 | +3.1% |
| Taxes | 450/3 | €12,147 | €13,764 | +€1,617 | +13.3% |
| Remuneration and social security | 454/9 | €10,770 | €9,872 | -€898 | -8.3% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Remuneration, social security and pensions | 62 | €31,414 | €34,178 | +€2,763 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,475 | €3,544 | -€931 | -20.8% |
| Other operating charges | 640/8 | €680 | €2,948 | +€2,269 | +334% |
| Gross operating margin | 9900 | €46,763 | €45,562 | -€1,202 | -2.6% |
| Operating profit (loss) | 9901 | €10,194 | €4,891 | -€5,303 | -52.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €644 | €411 | -€233 | -36.2% |
| Recurring financial charges | 65 | €644 | €411 | -€233 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €9,550 | €4,483 | -€5,067 | -53.1% |
| Income taxes | 67/77 | €3,500 | €1,400 | -€2,100 | -60.0% |
| Profit (loss) for the period | 9904 | €6,050 | €3,083 | -€2,967 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,050 | €3,083 | -€2,967 | -49.0% |
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 13 October 2026 via checked.be.