ESSENCES et SAVEURS: what changed
ESSENCES et SAVEURS
Largest movements
- Receivables within one year +€4,864
up €4,864 (+10.3%), from €47,188 to €52,051
- Short-term financial debts +€4,896
up €4,896 (+5,564%), from €88 to €4,984
- Trade debts +€2,123
up €2,123 (+507%), from €419 to €2,541
- Tax, wage and social debts -€1,500
down €1,500 (-50.0%), from €2,998 to €1,498
- Profit (loss) carried forward -€1,317
down €1,317 (-8.3%), from €15,949 to €14,632
- Accrued charges and deferred income +€662
up €662 (+142%), from €466 to €1,128
- Gross operating margin +€8,852
up €8,852 (+78.9%), from -€11,225 to -€2,373
- Financial charges +€497
up €497 (+83.9%), from €592 to €1,089
- Other operating charges -€479
down €479 (-48.5%), from €988 to €509
- Financial income -€238
down €238 (-8.2%), from €2,892 to €2,654
- Depreciation -€169
no longer reported in 2025 (was €169)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,188 | €52,051 | +€4,864 | +10.3% |
| Current assets | 29/58 | €47,188 | €52,051 | +€4,864 | +10.3% |
| Amounts receivable within one year | 40/41 | €47,188 | €52,051 | +€4,864 | +10.3% |
| Other amounts receivable | 41 | €47,188 | €52,051 | +€4,864 | +10.3% |
| Total equity and liabilities | 10/49 | €47,188 | €52,051 | +€4,864 | +10.3% |
| Equity | 10/15 | €43,217 | €41,901 | -€1,317 | -3.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,949 | €14,632 | -€1,317 | -8.3% |
| Amounts payable | 17/49 | €3,970 | €10,150 | +€6,180 | +156% |
| Amounts payable within one year | 42/48 | €3,504 | €9,023 | +€5,519 | +157% |
| Financial debts | 43 | €88 | €4,984 | +€4,896 | +5,564% |
| Credit institutions | 430/8 | €88 | €4,984 | +€4,896 | +5,564% |
| Trade debts | 44 | €419 | €2,541 | +€2,123 | +507% |
| Suppliers | 440/4 | €419 | €2,541 | +€2,123 | +507% |
| Taxes, remuneration and social security | 45 | €2,998 | €1,498 | -€1,500 | -50.0% |
| Taxes | 450/3 | €2,998 | €1,498 | -€1,500 | -50.0% |
| Accrued charges and deferred income | 492/3 | €466 | €1,128 | +€662 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | - | -€169 | |
| Other operating charges | 640/8 | €988 | €509 | -€479 | -48.5% |
| Gross operating margin | 9900 | -€11,225 | -€2,373 | +€8,852 | +78.9% |
| Operating profit (loss) | 9901 | -€12,382 | -€2,882 | +€9,500 | +76.7% |
| Financial income | 75/76B | €2,892 | €2,654 | -€238 | -8.2% |
| Recurring financial income | 75 | €2,892 | €2,654 | -€238 | -8.2% |
| Financial charges | 65/66B | €592 | €1,089 | +€497 | +83.9% |
| Recurring financial charges | 65 | €592 | €1,089 | +€497 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,082 | -€1,317 | +€8,766 | +86.9% |
| Income taxes | 67/77 | -€51 | - | +€51 | |
| Profit (loss) for the period | 9904 | -€10,031 | -€1,317 | +€8,715 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,031 | -€1,317 | +€8,715 | +86.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.