ESSENGA: 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.
ESSENGA
Largest movements
- Cash -€45,543
down €45,543 (-85.2%), from €53,434 to €7,891
mainly Net result for the year (-€64,824) and Trade debts (-€36,969)
- Receivables within one year +€12,514
up €12,514 (+8.2%), from €152,572 to €165,086
of which Trade receivables: +€13,257
- Tangible fixed assets -€11,008
down €11,008 (-26.3%), from €41,897 to €30,889
of which Furniture and vehicles: -€10,597
- Short-term financial debts +€75,000
up €75,000, from €0 to €75,000
- Profit (loss) carried forward -€62,964
down €62,964, from €0 to -€62,964
- Trade debts -€36,969
down €36,969 (-55.6%), from €66,437 to €29,468
- Tax, wage and social debts -€10,345
down €10,345 (-88.2%), from €11,734 to €1,389
- Debts after one year -€9,482
down €9,482 (-53.5%), from €17,731 to €8,249
- Gross operating margin -€145,131
down €145,131, from €98,444 to -€46,687
- Taxes -€19,731
down €19,731 (-98.8%), from €19,962 to €231
- Financial charges -€5,312
down €5,312 (-55.3%), from €9,598 to €4,286
- Depreciation -€4,123
down €4,123 (-25.5%), from €16,149 to €12,026
- Other operating charges -€994
down €994 (-34.4%), from €2,894 to €1,900
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 | €284,475 | €240,147 | -€44,328 | -15.6% |
| Fixed assets | 21/28 | €43,958 | €32,951 | -€11,008 | -25.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €41,897 | €30,889 | -€11,008 | -26.3% |
| Plant, machinery and equipment | 23 | €1,898 | €1,487 | -€411 | -21.7% |
| Furniture and vehicles | 24 | €39,999 | €29,402 | -€10,597 | -26.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €2,061 | €2,061 | = | 0.0% |
| Current assets | 29/58 | €240,517 | €207,196 | -€33,320 | -13.9% |
| Amounts receivable after more than one year | 29 | €25,373 | €25,373 | = | 0.0% |
| Other amounts receivable | 291 | €25,373 | €25,373 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €152,572 | €165,086 | +€12,514 | +8.2% |
| Trade receivables | 40 | €149,609 | €162,865 | +€13,257 | +8.9% |
| Other amounts receivable | 41 | €2,963 | €2,220 | -€743 | -25.1% |
| Cash at bank and in hand | 54/58 | €53,434 | €7,891 | -€45,543 | -85.2% |
| Deferred charges and accrued income | 490/1 | €9,138 | €8,846 | -€291 | -3.2% |
| Total equity and liabilities | 10/49 | €284,475 | €240,147 | -€44,328 | -15.6% |
| Equity | 10/15 | €157,948 | €93,124 | -€64,824 | -41.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €145,548 | €143,688 | -€1,860 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €145,548 | €143,688 | -€1,860 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | -€62,964 | -€62,964 | |
| Amounts payable | 17/49 | €126,527 | €147,023 | +€20,496 | +16.2% |
| Amounts payable after more than one year | 17 | €17,731 | €8,249 | -€9,482 | -53.5% |
| Financial debts | 170/4 | €17,731 | €8,249 | -€9,482 | -53.5% |
| Amounts payable within one year | 42/48 | €108,796 | €138,774 | +€29,978 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €9,999 | €9,482 | -€517 | -5.2% |
| Financial debts | 43 | €0 | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | €0 | €75,000 | +€75,000 | |
| Trade debts | 44 | €66,437 | €29,468 | -€36,969 | -55.6% |
| Suppliers | 440/4 | €66,437 | €29,468 | -€36,969 | -55.6% |
| Taxes, remuneration and social security | 45 | €11,734 | €1,389 | -€10,345 | -88.2% |
| Taxes | 450/3 | €11,734 | €1,389 | -€10,345 | -88.2% |
| Other amounts payable | 47/48 | €20,626 | €23,435 | +€2,809 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,149 | €12,026 | -€4,123 | -25.5% |
| Other operating charges | 640/8 | €2,894 | €1,900 | -€994 | -34.4% |
| Gross operating margin | 9900 | €98,444 | -€46,687 | -€145,131 | |
| Operating profit (loss) | 9901 | €79,401 | -€60,613 | -€140,014 | |
| Financial income | 75/76B | €396 | €305 | -€91 | -22.9% |
| Recurring financial income | 75 | €396 | €305 | -€91 | -22.9% |
| Financial charges | 65/66B | €9,598 | €4,286 | -€5,312 | -55.3% |
| Recurring financial charges | 65 | €9,598 | €4,286 | -€5,312 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €70,199 | -€64,593 | -€134,792 | |
| Income taxes | 67/77 | €19,962 | €231 | -€19,731 | -98.8% |
| Profit (loss) for the period | 9904 | €50,237 | -€64,824 | -€115,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,237 | -€64,824 | -€115,061 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.