Esselens Emiel: 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.
Esselens Emiel
Largest movements
- Receivables after one year -€6,955
down €6,955 (-5.7%), from €123,080 to €116,125
- Other debts -€12,132
down €12,132 (-68.6%), from €17,675 to €5,543
- Trade debts +€3,936
up €3,936 (+34.3%), from €11,459 to €15,395
- Reserves +€2,521
up €2,521 (+3.6%), from €70,491 to €73,013
of which Distributable reserves: +€2,521
- Gross operating margin +€3,039
up €3,039, from -€653 to €2,386
- Financial charges -€519
down €519 (-61.2%), from €849 to €329
- Financial income +€317
up €317 (+18.9%), from €1,674 to €1,991
- Depreciation -€301
down €301 (-43.5%), from €691 to €390
- Other operating charges +€109
up €109 (+12.2%), from €899 to €1,008
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
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 | €125,375 | €118,794 | -€6,581 | -5.2% |
| Fixed assets | 21/28 | €2,216 | €1,826 | -€390 | -17.6% |
| Tangible fixed assets | 22/27 | €2,216 | €1,826 | -€390 | -17.6% |
| Land and buildings | 22 | €2,087 | €1,826 | -€261 | -12.5% |
| Furniture and vehicles | 24 | €129 | €0 | -€129 | -100% |
| Current assets | 29/58 | €123,158 | €116,967 | -€6,191 | -5.0% |
| Amounts receivable after more than one year | 29 | €123,080 | €116,125 | -€6,955 | -5.7% |
| Other amounts receivable | 291 | €123,080 | €116,125 | -€6,955 | -5.7% |
| Amounts receivable within one year | 40/41 | €13 | €842 | +€829 | +6,182% |
| Trade receivables | 40 | €0 | €842 | +€842 | |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100% |
| Deferred charges and accrued income | 490/1 | €65 | €0 | -€65 | -100% |
| Total equity and liabilities | 10/49 | €125,375 | €118,794 | -€6,581 | -5.2% |
| Equity | 10/15 | €89,084 | €91,605 | +€2,521 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €70,491 | €73,013 | +€2,521 | +3.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €68,632 | €71,154 | +€2,521 | +3.7% |
| Amounts payable | 17/49 | €36,291 | €27,189 | -€9,102 | -25.1% |
| Amounts payable within one year | 42/48 | €35,165 | €27,189 | -€7,977 | -22.7% |
| Financial debts | 43 | €5,214 | €5,100 | -€113 | -2.2% |
| Credit institutions | 430/8 | €5,214 | €5,100 | -€113 | -2.2% |
| Trade debts | 44 | €11,459 | €15,395 | +€3,936 | +34.3% |
| Suppliers | 440/4 | €11,459 | €15,395 | +€3,936 | +34.3% |
| Taxes, remuneration and social security | 45 | €817 | €1,150 | +€333 | +40.7% |
| Taxes | 450/3 | €817 | €1,150 | +€333 | +40.7% |
| Other amounts payable | 47/48 | €17,675 | €5,543 | -€12,132 | -68.6% |
| Accrued charges and deferred income | 492/3 | €1,126 | €0 | -€1,126 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €691 | €390 | -€301 | -43.5% |
| Other operating charges | 640/8 | €899 | €1,008 | +€109 | +12.2% |
| Gross operating margin | 9900 | -€653 | €2,386 | +€3,039 | |
| Operating profit (loss) | 9901 | -€2,242 | €988 | +€3,231 | |
| Financial income | 75/76B | €1,674 | €1,991 | +€317 | +18.9% |
| Recurring financial income | 75 | €1,674 | €1,991 | +€317 | +18.9% |
| Financial charges | 65/66B | €849 | €329 | -€519 | -61.2% |
| Recurring financial charges | 65 | €849 | €329 | -€519 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,417 | €2,650 | +€4,067 | |
| Income taxes | 67/77 | €72 | €128 | +€56 | +78.1% |
| Profit (loss) for the period | 9904 | -€1,489 | €2,521 | +€4,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,489 | €2,521 | +€4,011 |
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 23 October 2026 via checked.be.