ESSEJI: 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.
ESSEJI
Largest movements
- Receivables within one year -€5,344
no longer reported in 2025 (was €5,344)
of which Trade receivables: -€5,318
- Tangible fixed assets +€2,248
up €2,248 (+5.5%), from €41,103 to €43,351
of which Furniture and vehicles: +€3,048
- Deferred charges and accrued income +€1,074
new in 2025: €1,074
- Profit (loss) carried forward +€13,361
up €13,361 (+16.1%), from -€82,853 to -€69,492
- Current portion of long-term debt -€11,686
down €11,686 (-93.7%), from €12,471 to €785
- Other debts -€3,651
down €3,651 (-32.2%), from €11,350 to €7,699
- Accrued charges and deferred income +€1,150
new in 2025: €1,150
- Debts after one year -€1,055
no longer reported in 2025 (was €1,055)
- Other operating charges -€1,434
down €1,434 (-25.2%), from €5,682 to €4,248
- Gross operating margin -€600
down €600 (-2.8%), from €21,350 to €20,750
- Taxes +€588
new in 2025: €588
- Financial charges -€575
down €575 (-29.7%), from €1,935 to €1,360
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,538 | €45,516 | -€2,022 | -4.3% |
| Fixed assets | 21/28 | €42,194 | €44,443 | +€2,248 | +5.3% |
| Tangible fixed assets | 22/27 | €41,103 | €43,351 | +€2,248 | +5.5% |
| Land and buildings | 22 | €41,103 | €40,303 | -€800 | -1.9% |
| Furniture and vehicles | 24 | - | €3,048 | +€3,048 | |
| Financial fixed assets | 28 | €1,092 | €1,092 | = | 0.0% |
| Current assets | 29/58 | €5,344 | €1,074 | -€4,271 | -79.9% |
| Amounts receivable within one year | 40/41 | €5,344 | - | -€5,344 | |
| Trade receivables | 40 | €5,318 | - | -€5,318 | |
| Other amounts receivable | 41 | €26 | - | -€26 | |
| Deferred charges and accrued income | 490/1 | - | €1,074 | +€1,074 | |
| Total equity and liabilities | 10/49 | €47,538 | €45,516 | -€2,022 | -4.3% |
| Equity | 10/15 | €10,107 | €23,468 | +€13,361 | +132.2% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €92,960 | €92,960 | = | 0.0% |
| Issued capital | 100 | €92,960 | €92,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,853 | -€69,492 | +€13,361 | +16.1% |
| Amounts payable | 17/49 | €37,431 | €22,048 | -€15,383 | -41.1% |
| Amounts payable after more than one year | 17 | €1,055 | - | -€1,055 | |
| Financial debts | 170/4 | €1,055 | - | -€1,055 | |
| Amounts payable within one year | 42/48 | €36,377 | €20,898 | -€15,479 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | €12,471 | €785 | -€11,686 | -93.7% |
| Financial debts | 43 | €9,279 | €8,900 | -€379 | -4.1% |
| Credit institutions | 430/8 | €9,279 | €8,900 | -€379 | -4.1% |
| Trade debts | 44 | €3,276 | €2,926 | -€350 | -10.7% |
| Suppliers | 440/4 | €3,276 | €2,926 | -€350 | -10.7% |
| Taxes, remuneration and social security | 45 | - | €588 | +€588 | |
| Taxes | 450/3 | - | €588 | +€588 | |
| Other amounts payable | 47/48 | €11,350 | €7,699 | -€3,651 | -32.2% |
| Accrued charges and deferred income | 492/3 | - | €1,150 | +€1,150 | |
| Non-recurring operating income | 76A | €3,160 | - | -€3,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,010 | €1,193 | +€183 | +18.1% |
| Other operating charges | 640/8 | €5,682 | €4,248 | -€1,434 | -25.2% |
| Gross operating margin | 9900 | €21,350 | €20,750 | -€600 | -2.8% |
| Operating profit (loss) | 9901 | €14,658 | €15,309 | +€651 | +4.4% |
| Financial charges | 65/66B | €1,935 | €1,360 | -€575 | -29.7% |
| Recurring financial charges | 65 | €1,935 | €1,360 | -€575 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €12,723 | €13,949 | +€1,225 | +9.6% |
| Income taxes | 67/77 | - | €588 | +€588 | |
| Profit (loss) for the period | 9904 | €12,723 | €13,361 | +€638 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,723 | €13,361 | +€638 | +5.0% |
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 5 October 2026 via checked.be.