ESSEN PRESS: 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.
ESSEN PRESS
Largest movements
- Cash +€193,791
up €193,791 (+34.2%), from €566,623 to €760,414
mainly Net result for the year (+€148,570) and Depreciation (+€58,095)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Stocks and contracts -€48,124
down €48,124 (-16.8%), from €287,067 to €238,943
- Reserves +€148,570
up €148,570 (+17.9%), from €831,345 to €979,915
- Debts after one year -€31,999
down €31,999 (-31.5%), from €101,650 to €69,651
- Trade debts -€25,763
down €25,763 (-45.0%), from €57,200 to €31,437
- Gross operating margin -€25,964
down €25,964 (-5.9%), from €438,027 to €412,064
- Financial charges -€16,208
down €16,208 (-50.1%), from €32,358 to €16,150
- Staff costs +€7,158
up €7,158 (+6.2%), from €115,508 to €122,666
- Taxes -€6,160
down €6,160 (-8.8%), from €70,349 to €64,189
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 | €1,512,304 | €1,596,549 | +€84,246 | +5.6% |
| Fixed assets | 21/28 | €594,081 | €580,105 | -€13,976 | -2.4% |
| Tangible fixed assets | 22/27 | €593,716 | €579,740 | -€13,976 | -2.4% |
| Land and buildings | 22 | €532,526 | €543,837 | +€11,311 | +2.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €61,190 | €35,903 | -€25,287 | -41.3% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €918,223 | €1,016,444 | +€98,221 | +10.7% |
| Stocks and contracts in progress | 3 | €287,067 | €238,943 | -€48,124 | -16.8% |
| Stocks | 30/36 | €287,067 | €238,943 | -€48,124 | -16.8% |
| Amounts receivable within one year | 40/41 | €5,264 | €8,839 | +€3,575 | +67.9% |
| Trade receivables | 40 | €4,981 | €2,523 | -€2,458 | -49.4% |
| Other amounts receivable | 41 | €282 | €6,316 | +€6,033 | +2,136% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €566,623 | €760,414 | +€193,791 | +34.2% |
| Deferred charges and accrued income | 490/1 | €9,269 | €8,248 | -€1,021 | -11.0% |
| Total equity and liabilities | 10/49 | €1,512,304 | €1,596,549 | +€84,246 | +5.6% |
| Equity | 10/15 | €837,545 | €986,115 | +€148,570 | +17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €831,345 | €979,915 | +€148,570 | +17.9% |
| Distributable reserves | 133 | €831,345 | €979,915 | +€148,570 | +17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €674,759 | €610,434 | -€64,324 | -9.5% |
| Amounts payable after more than one year | 17 | €101,650 | €69,651 | -€31,999 | -31.5% |
| Financial debts | 170/4 | €101,650 | €69,651 | -€31,999 | -31.5% |
| Amounts payable within one year | 42/48 | €573,109 | €540,784 | -€32,325 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €30,966 | €31,999 | +€1,033 | +3.3% |
| Financial debts | 43 | €17,212 | €19,452 | +€2,240 | +13.0% |
| Credit institutions | 430/8 | €17,212 | €19,452 | +€2,240 | +13.0% |
| Trade debts | 44 | €57,200 | €31,437 | -€25,763 | -45.0% |
| Suppliers | 440/4 | €57,200 | €31,437 | -€25,763 | -45.0% |
| Taxes, remuneration and social security | 45 | €33,063 | €37,029 | +€3,967 | +12.0% |
| Taxes | 450/3 | €18,443 | €20,588 | +€2,146 | +11.6% |
| Remuneration and social security | 454/9 | €14,620 | €16,441 | +€1,821 | +12.5% |
| Other amounts payable | 47/48 | €434,668 | €420,866 | -€13,802 | -3.2% |
| Remuneration, social security and pensions | 62 | €115,508 | €122,666 | +€7,158 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,850 | €58,095 | -€755 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,120 | €0 | +€3,120 | |
| Other operating charges | 640/8 | €6,971 | €4,023 | -€2,947 | -42.3% |
| Gross operating margin | 9900 | €438,027 | €412,064 | -€25,964 | -5.9% |
| Operating profit (loss) | 9901 | €259,819 | €227,279 | -€32,540 | -12.5% |
| Financial income | 75/76B | €2,119 | €1,630 | -€490 | -23.1% |
| Recurring financial income | 75 | €2,119 | €1,630 | -€490 | -23.1% |
| Financial charges | 65/66B | €32,358 | €16,150 | -€16,208 | -50.1% |
| Recurring financial charges | 65 | €32,358 | €16,150 | -€16,208 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €229,580 | €212,759 | -€16,821 | -7.3% |
| Income taxes | 67/77 | €70,349 | €64,189 | -€6,160 | -8.8% |
| Profit (loss) for the period | 9904 | €159,231 | €148,570 | -€10,661 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,231 | €148,570 | -€10,661 | -6.7% |
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.