ESSEN: 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.
ESSEN
Largest movements
- Cash +€21,247
new in 2025: €21,247
mainly Depreciation (+€16,631) and Debts after one year (+€16,218)
- Tangible fixed assets -€16,631
down €16,631 (-23.3%), from €71,372 to €54,740
of which Plant, machinery and equipment: -€16,185
- Receivables within one year -€899
down €899 (-50.7%), from €1,772 to €873
- Debts after one year +€16,218
up €16,218 (+27.7%), from €58,564 to €74,782
- Tax, wage and social debts -€5,729
down €5,729 (-75.6%), from €7,574 to €1,846
- Short-term financial debts -€3,921
no longer reported in 2025 (was €3,921)
- Profit (loss) carried forward -€3,523
down €3,523 (-19.1%), from -€18,415 to -€21,938
- Gross operating margin -€20,327
down €20,327 (-42.3%), from €48,056 to €27,729
- Staff costs -€9,589
down €9,589 (-52.5%), from €18,270 to €8,680
- Depreciation -€1,927
down €1,927 (-10.4%), from €18,558 to €16,631
- Financial charges -€724
down €724 (-47.0%), from €1,541 to €817
- Other operating charges -€484
down €484 (-13.1%), from €3,694 to €3,210
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 | €73,777 | €77,310 | +€3,533 | +4.8% |
| Fixed assets | 21/28 | €71,372 | €54,740 | -€16,631 | -23.3% |
| Tangible fixed assets | 22/27 | €71,372 | €54,740 | -€16,631 | -23.3% |
| Plant, machinery and equipment | 23 | €69,242 | €53,057 | -€16,185 | -23.4% |
| Furniture and vehicles | 24 | €942 | €621 | -€321 | -34.1% |
| Other tangible fixed assets | 26 | €1,187 | €1,062 | -€126 | -10.6% |
| Current assets | 29/58 | €2,406 | €22,570 | +€20,164 | +838.2% |
| Amounts receivable within one year | 40/41 | €1,772 | €873 | -€899 | -50.7% |
| Other amounts receivable | 41 | €1,772 | €873 | -€899 | -50.7% |
| Cash at bank and in hand | 54/58 | - | €21,247 | +€21,247 | |
| Deferred charges and accrued income | 490/1 | €634 | €450 | -€184 | -29.0% |
| Total equity and liabilities | 10/49 | €73,777 | €77,310 | +€3,533 | +4.8% |
| Equity | 10/15 | €185 | -€3,338 | -€3,523 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,415 | -€21,938 | -€3,523 | -19.1% |
| Amounts payable | 17/49 | €73,592 | €80,648 | +€7,056 | +9.6% |
| Amounts payable after more than one year | 17 | €58,564 | €74,782 | +€16,218 | +27.7% |
| Other amounts payable | 178/9 | €58,564 | €74,782 | +€16,218 | +27.7% |
| Amounts payable within one year | 42/48 | €15,029 | €5,866 | -€9,162 | -61.0% |
| Financial debts | 43 | €3,921 | - | -€3,921 | |
| Credit institutions | 430/8 | €3,921 | - | -€3,921 | |
| Trade debts | 44 | €3,534 | €4,021 | +€487 | +13.8% |
| Suppliers | 440/4 | €3,534 | €4,021 | +€487 | +13.8% |
| Taxes, remuneration and social security | 45 | €7,574 | €1,846 | -€5,729 | -75.6% |
| Remuneration and social security | 454/9 | €7,574 | €1,846 | -€5,729 | -75.6% |
| Non-recurring operating income | 76A | €6,905 | - | -€6,905 | |
| Remuneration, social security and pensions | 62 | €18,270 | €8,680 | -€9,589 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,558 | €16,631 | -€1,927 | -10.4% |
| Other operating charges | 640/8 | €3,694 | €3,210 | -€484 | -13.1% |
| Non-recurring operating charges | 66A | - | €1,950 | +€1,950 | |
| Gross operating margin | 9900 | €48,056 | €27,729 | -€20,327 | -42.3% |
| Operating profit (loss) | 9901 | €7,535 | -€2,742 | -€10,277 | |
| Financial income | 75/76B | €105 | €36 | -€69 | -65.7% |
| Recurring financial income | 75 | €105 | €36 | -€69 | -65.7% |
| Financial charges | 65/66B | €1,541 | €817 | -€724 | -47.0% |
| Recurring financial charges | 65 | €1,541 | €817 | -€724 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €6,099 | -€3,523 | -€9,622 | |
| Profit (loss) for the period | 9904 | €6,099 | -€3,523 | -€9,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,099 | -€3,523 | -€9,622 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.