ESSENCIA: 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.
ESSENCIA
Largest movements
- Current investments +€76,988
up €76,988 (+98.7%), from €78,002 to €154,990
- Cash -€35,616
down €35,616 (-41.2%), from €86,440 to €50,824
mainly Current investments (-€76,988) and Contributions, distributions and other (-€55,682)
- Receivables within one year +€14,137
up €14,137 (+30.8%), from €45,872 to €60,008
of which Trade receivables: +€19,570
- Intangible fixed assets -€10,659
down €10,659 (-36.9%), from €28,851 to €18,192
- Other debts +€46,918
up €46,918 (+785%), from €5,980 to €52,898
- Trade debts -€30,592
down €30,592 (-49.9%), from €61,366 to €30,774
- Tax, wage and social debts +€14,539
up €14,539 (+1,547%), from €940 to €15,479
- Reserves +€13,797
up €13,797 (+8.3%), from €165,875 to €179,672
- Gross operating margin +€39,185
up €39,185 (+92.5%), from €42,380 to €81,565
- Financial income +€27,007
up €27,007 (+7,552%), from €358 to €27,365
of which Non-recurring financial income: +€26,408
- Taxes +€16,408
up €16,408 (+189%), from €8,668 to €25,076
- Depreciation -€16,324
down €16,324 (-56.4%), from €28,949 to €12,625
- Write-downs +€13,214
up €13,214, from -€13,214 to €0
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 | €254,647 | €298,990 | +€44,342 | +17.4% |
| Fixed assets | 21/28 | €34,672 | €22,829 | -€11,843 | -34.2% |
| Intangible fixed assets | 21 | €28,851 | €18,192 | -€10,659 | -36.9% |
| Tangible fixed assets | 22/27 | €5,821 | €4,637 | -€1,184 | -20.3% |
| Furniture and vehicles | 24 | €3,483 | €2,581 | -€902 | -25.9% |
| Other tangible fixed assets | 26 | €2,338 | €2,057 | -€282 | -12.0% |
| Current assets | 29/58 | €219,975 | €276,161 | +€56,186 | +25.5% |
| Amounts receivable within one year | 40/41 | €45,872 | €60,008 | +€14,137 | +30.8% |
| Trade receivables | 40 | €31,269 | €50,838 | +€19,570 | +62.6% |
| Other amounts receivable | 41 | €14,603 | €9,170 | -€5,433 | -37.2% |
| Current investments | 50/53 | €78,002 | €154,990 | +€76,988 | +98.7% |
| Cash at bank and in hand | 54/58 | €86,440 | €50,824 | -€35,616 | -41.2% |
| Deferred charges and accrued income | 490/1 | €9,661 | €10,338 | +€677 | +7.0% |
| Total equity and liabilities | 10/49 | €254,647 | €298,990 | +€44,342 | +17.4% |
| Equity | 10/15 | €184,475 | €198,272 | +€13,797 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,875 | €179,672 | +€13,797 | +8.3% |
| Distributable reserves | 133 | €165,875 | €179,672 | +€13,797 | +8.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €70,173 | €100,718 | +€30,545 | +43.5% |
| Amounts payable within one year | 42/48 | €68,285 | €99,150 | +€30,865 | +45.2% |
| Trade debts | 44 | €61,366 | €30,774 | -€30,592 | -49.9% |
| Suppliers | 440/4 | €61,366 | €30,774 | -€30,592 | -49.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €940 | €15,479 | +€14,539 | +1,547% |
| Taxes | 450/3 | €940 | €15,479 | +€14,539 | +1,547% |
| Other amounts payable | 47/48 | €5,980 | €52,898 | +€46,918 | +785% |
| Accrued charges and deferred income | 492/3 | €1,887 | €1,567 | -€320 | -17.0% |
| Non-recurring operating income | 76A | - | €6,514 | +€6,514 | |
| Remuneration, social security and pensions | 62 | €0 | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,949 | €12,625 | -€16,324 | -56.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,214 | €0 | +€13,214 | |
| Other operating charges | 640/8 | €1,436 | €1,274 | -€161 | -11.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €42,380 | €81,565 | +€39,185 | +92.5% |
| Operating profit (loss) | 9901 | €25,209 | €67,495 | +€42,286 | +168% |
| Financial income | 75/76B | €358 | €27,365 | +€27,007 | +7,552% |
| Recurring financial income | 75 | €358 | €957 | +€599 | +168% |
| Non-recurring financial income | 76B | - | €26,408 | +€26,408 | |
| Financial charges | 65/66B | €657 | €305 | -€352 | -53.6% |
| Recurring financial charges | 65 | €657 | €305 | -€352 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €24,910 | €94,555 | +€69,645 | +280% |
| Income taxes | 67/77 | €8,668 | €25,076 | +€16,408 | +189% |
| Profit (loss) for the period | 9904 | €16,242 | €69,479 | +€53,237 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €16,242 | €69,479 | +€53,237 | +328% |
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 22 October 2026 via checked.be.