ESSENCIO: 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.
ESSENCIO
Largest movements
- Receivables within one year +€18,374
up €18,374 (+14.9%), from €123,658 to €142,032
of which Other amounts receivable: +€18,713
- Reserves +€22,697
up €22,697 (+82.6%), from €27,464 to €50,161
- Trade debts -€16,547
down €16,547 (-62.0%), from €26,692 to €10,144
- Short-term financial debts +€8,280
up €8,280 (+199.9%), from €4,143 to €12,423
- Tax, wage and social debts +€2,781
up €2,781 (+7.2%), from €38,464 to €41,245
- Gross operating margin +€11,438
up €11,438 (+34.5%), from €33,149 to €44,587
- Financial charges +€2,383
up €2,383 (+38.2%), from €6,232 to €8,615
- Taxes +€2,275
up €2,275 (+27.1%), from €8,389 to €10,664
- Other operating charges +€1,543
up €1,543 (+252.4%), from €612 to €2,155
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 | €134,525 | €151,735 | +€17,211 | +12.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,844 | €4,387 | -€457 | -9.4% |
| Tangible fixed assets | 22/27 | €1,204 | €747 | -€457 | -37.9% |
| Plant, machinery and equipment | 23 | €1,160 | €747 | -€413 | -35.6% |
| Furniture and vehicles | 24 | €44 | €0 | -€44 | -100.0% |
| Financial fixed assets | 28 | €3,640 | €3,640 | = | 0.0% |
| Current assets | 29/58 | €129,680 | €147,348 | +€17,668 | +13.6% |
| Amounts receivable after more than one year | 29 | €4,763 | €4,763 | = | 0.0% |
| Other amounts receivable | 291 | €4,763 | €4,763 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €123,658 | €142,032 | +€18,374 | +14.9% |
| Trade receivables | 40 | €38,508 | €38,169 | -€339 | -0.9% |
| Other amounts receivable | 41 | €85,150 | €103,863 | +€18,713 | +22.0% |
| Cash at bank and in hand | 54/58 | €10 | €4 | -€6 | -60.0% |
| Deferred charges and accrued income | 490/1 | €1,249 | €549 | -€700 | -56.1% |
| Total equity and liabilities | 10/49 | €134,525 | €151,735 | +€17,211 | +12.8% |
| Equity | 10/15 | €65,226 | €87,922 | +€22,697 | +34.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €27,464 | €50,161 | +€22,697 | +82.6% |
| Distributable reserves | 133 | €27,464 | €50,161 | +€22,697 | +82.6% |
| Profit (loss) carried forward | 14 | €29,701 | €29,701 | = | 0.0% |
| Amounts payable | 17/49 | €69,299 | €63,813 | -€5,486 | -7.9% |
| Amounts payable within one year | 42/48 | €69,299 | €63,813 | -€5,486 | -7.9% |
| Financial debts | 43 | €4,143 | €12,423 | +€8,280 | +199.9% |
| Credit institutions | 430/8 | €4,143 | €12,423 | +€8,280 | +199.9% |
| Trade debts | 44 | €26,692 | €10,144 | -€16,547 | -62.0% |
| Suppliers | 440/4 | €26,692 | €10,144 | -€16,547 | -62.0% |
| Taxes, remuneration and social security | 45 | €38,464 | €41,245 | +€2,781 | +7.2% |
| Taxes | 450/3 | €38,464 | €41,245 | +€2,781 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €457 | +€0 | 0.0% |
| Other operating charges | 640/8 | €612 | €2,155 | +€1,543 | +252.4% |
| Gross operating margin | 9900 | €33,149 | €44,587 | +€11,438 | +34.5% |
| Operating profit (loss) | 9901 | €32,081 | €41,976 | +€9,895 | +30.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -96.4% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -96.4% |
| Financial charges | 65/66B | €6,232 | €8,615 | +€2,383 | +38.2% |
| Recurring financial charges | 65 | €6,232 | €8,615 | +€2,383 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €25,853 | €33,361 | +€7,508 | +29.0% |
| Income taxes | 67/77 | €8,389 | €10,664 | +€2,275 | +27.1% |
| Profit (loss) for the period | 9904 | €17,464 | €22,697 | +€5,232 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,464 | €22,697 | +€5,232 | +30.0% |
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 12 October 2026 via checked.be.