ESSELENS IMAGINEERING: 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 IMAGINEERING
Largest movements
- Cash -€15,665
down €15,665 (-60.1%), from €26,056 to €10,391
mainly Receivables after one year (-€15,000) and Deferred charges and accrued income (-€1,146)
- Receivables after one year +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Deferred charges and accrued income +€1,146
up €1,146 (+140%), from €819 to €1,965
- Receivables within one year -€1,041
down €1,041 (-74.4%), from €1,399 to €358
- Profit (loss) carried forward -€601
down €601 (-48.6%), from -€1,235 to -€1,835
- Financial income +€475
up €475 (+69.8%), from €680 to €1,154
- Gross operating margin +€285
up €285 (+18.9%), from -€1,504 to -€1,220
- Other operating charges +€269
up €269 (+228%), from €118 to €387
- Depreciation -€166
no longer reported in 2025 (was €166)
- Financial charges +€22
up €22 (+17.4%), from €126 to €148
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 | €48,273 | €47,714 | -€559 | -1.2% |
| Current assets | 29/58 | €48,273 | €47,714 | -€559 | -1.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Other amounts receivable | 291 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Amounts receivable within one year | 40/41 | €1,399 | €358 | -€1,041 | -74.4% |
| Other amounts receivable | 41 | €1,399 | €358 | -€1,041 | -74.4% |
| Cash at bank and in hand | 54/58 | €26,056 | €10,391 | -€15,665 | -60.1% |
| Deferred charges and accrued income | 490/1 | €819 | €1,965 | +€1,146 | +140% |
| Total equity and liabilities | 10/49 | €48,273 | €47,714 | -€559 | -1.2% |
| Equity | 10/15 | €47,954 | €47,353 | -€601 | -1.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €49,089 | €49,089 | = | 0.0% |
| Distributable reserves | 133 | €49,089 | €49,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,235 | -€1,835 | -€601 | -48.6% |
| Amounts payable | 17/49 | €319 | €361 | +€41 | +13.0% |
| Amounts payable within one year | 42/48 | €319 | €361 | +€41 | +13.0% |
| Trade debts | 44 | €319 | €361 | +€41 | +13.0% |
| Suppliers | 440/4 | €319 | €361 | +€41 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | - | -€166 | |
| Other operating charges | 640/8 | €118 | €387 | +€269 | +228% |
| Gross operating margin | 9900 | -€1,504 | -€1,220 | +€285 | +18.9% |
| Operating profit (loss) | 9901 | -€1,788 | -€1,607 | +€181 | +10.1% |
| Financial income | 75/76B | €680 | €1,154 | +€475 | +69.8% |
| Recurring financial income | 75 | €680 | €1,154 | +€475 | +69.8% |
| Financial charges | 65/66B | €126 | €148 | +€22 | +17.4% |
| Recurring financial charges | 65 | €126 | €148 | +€22 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,235 | -€601 | +€634 | +51.4% |
| Profit (loss) for the period | 9904 | -€1,235 | -€601 | +€634 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,235 | -€601 | +€634 | +51.4% |
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 30 October 2026 via checked.be.