Essenda: 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.
Essenda
Largest movements
- Cash -€15,616
down €15,616 (-19.9%), from €78,476 to €62,860
mainly Net result for the year (-€21,887) and Trade debts (-€7,258)
- Receivables within one year -€14,947
down €14,947 (-74.8%), from €19,979 to €5,032
of which Trade receivables: -€16,666
- Deferred charges and accrued income -€7,043
down €7,043 (-97.6%), from €7,219 to €175
- Profit (loss) carried forward -€21,887
down €21,887 (-30.6%), from €71,429 to €49,542
- Trade debts -€7,258
down €7,258 (-89.3%), from €8,127 to €870
- Accrued charges and deferred income -€6,332
down €6,332 (-100%), from €6,332 to €0
- Tax, wage and social debts -€2,814
down €2,814 (-100%), from €2,814 to €0
of which Taxes: -€2,814
- Gross operating margin -€8,336
down €8,336 (-73.7%), from -€11,313 to -€19,649
- Financial charges +€1,292
up €1,292 (+444%), from €291 to €1,584
- Staff costs +€1,158
up €1,158, from -€1,137 to €21
- Financial income -€518
down €518 (-55.5%), from €934 to €416
- Other operating charges +€266
up €266 (+68.8%), from €387 to €654
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 | €109,620 | €71,619 | -€38,001 | -34.7% |
| Fixed assets | 21/28 | €3,946 | €3,551 | -€395 | -10.0% |
| Tangible fixed assets | 22/27 | €646 | €251 | -€395 | -61.1% |
| Furniture and vehicles | 24 | €646 | €251 | -€395 | -61.1% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €105,673 | €68,068 | -€37,606 | -35.6% |
| Amounts receivable within one year | 40/41 | €19,979 | €5,032 | -€14,947 | -74.8% |
| Trade receivables | 40 | €17,555 | €888 | -€16,666 | -94.9% |
| Other amounts receivable | 41 | €2,424 | €4,144 | +€1,720 | +71.0% |
| Cash at bank and in hand | 54/58 | €78,476 | €62,860 | -€15,616 | -19.9% |
| Deferred charges and accrued income | 490/1 | €7,219 | €175 | -€7,043 | -97.6% |
| Total equity and liabilities | 10/49 | €109,620 | €71,619 | -€38,001 | -34.7% |
| Equity | 10/15 | €91,944 | €70,057 | -€21,887 | -23.8% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €110 | €110 | = | 0.0% |
| Distributable reserves | 133 | €110 | €110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,429 | €49,542 | -€21,887 | -30.6% |
| Amounts payable | 17/49 | €17,676 | €1,562 | -€16,114 | -91.2% |
| Amounts payable within one year | 42/48 | €11,344 | €1,562 | -€9,782 | -86.2% |
| Trade debts | 44 | €8,127 | €870 | -€7,258 | -89.3% |
| Suppliers | 440/4 | €8,127 | €870 | -€7,258 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,814 | €0 | -€2,814 | -100% |
| Taxes | 450/3 | €2,814 | €0 | -€2,814 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €402 | €692 | +€291 | +72.3% |
| Accrued charges and deferred income | 492/3 | €6,332 | €0 | -€6,332 | -100% |
| Remuneration, social security and pensions | 62 | -€1,137 | €21 | +€1,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €395 | -€143 | -26.6% |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Gross operating margin | 9900 | -€11,313 | -€19,649 | -€8,336 | -73.7% |
| Operating profit (loss) | 9901 | -€11,102 | -€20,719 | -€9,617 | -86.6% |
| Financial income | 75/76B | €934 | €416 | -€518 | -55.5% |
| Recurring financial income | 75 | €934 | €416 | -€518 | -55.5% |
| Financial charges | 65/66B | €291 | €1,584 | +€1,292 | +444% |
| Recurring financial charges | 65 | €291 | €1,584 | +€1,292 | +444% |
| Profit (loss) for the period before taxes | 9903 | -€10,459 | -€21,887 | -€11,428 | -109% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,459 | -€21,887 | -€11,428 | -109% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,459 | -€21,887 | -€11,428 | -109% |
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.