Essenor: what changed
Two fiscal 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.
Essenor
Largest movements
- Cash +€34,153
up €34,153 (+28.5%), from €119,658 to €153,811
mainly Net result for the year (+€39,563) and Depreciation (+€7,250)
- Tangible fixed assets +€5,986
up €5,986 (+48.9%), from €12,239 to €18,225
of which Furniture and vehicles: +€3,544
- Reserves +€39,563
up €39,563 (+58.5%), from €67,636 to €107,199
of which Distributable reserves: +€39,563
- Gross operating margin +€10,418
up €10,418 (+18.3%), from €56,851 to €67,269
- Taxes +€2,446
up €2,446 (+13.9%), from €17,546 to €19,992
- Depreciation +€1,417
up €1,417 (+24.3%), from €5,833 to €7,250
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 | €161,173 | €200,769 | +€39,596 | +24.6% |
| Fixed assets | 21/28 | €12,239 | €18,225 | +€5,986 | +48.9% |
| Tangible fixed assets | 22/27 | €12,239 | €18,225 | +€5,986 | +48.9% |
| Land and buildings | 22 | €200 | €100 | -€100 | -50.0% |
| Plant, machinery and equipment | 23 | €11,120 | €13,661 | +€2,542 | +22.9% |
| Furniture and vehicles | 24 | €919 | €4,464 | +€3,544 | +385.5% |
| Current assets | 29/58 | €148,933 | €182,544 | +€33,611 | +22.6% |
| Amounts receivable within one year | 40/41 | €27,608 | €26,833 | -€774 | -2.8% |
| Trade receivables | 40 | €8,367 | €5,445 | -€2,922 | -34.9% |
| Other amounts receivable | 41 | €19,240 | €21,388 | +€2,148 | +11.2% |
| Cash at bank and in hand | 54/58 | €119,658 | €153,811 | +€34,153 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,899 | +€232 | +13.9% |
| Total equity and liabilities | 10/49 | €161,173 | €200,769 | +€39,596 | +24.6% |
| Equity | 10/15 | €160,572 | €200,135 | +€39,563 | +24.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €67,636 | €107,199 | +€39,563 | +58.5% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €57,136 | €96,699 | +€39,563 | +69.2% |
| Profit (loss) carried forward | 14 | €72,936 | €72,936 | = | 0.0% |
| Amounts payable | 17/49 | €601 | €633 | +€33 | +5.5% |
| Amounts payable within one year | 42/48 | €601 | €633 | +€33 | +5.5% |
| Trade debts | 44 | €601 | €167 | -€433 | -72.2% |
| Suppliers | 440/4 | €601 | €167 | -€433 | -72.2% |
| Taxes, remuneration and social security | 45 | - | €466 | +€466 | |
| Taxes | 450/3 | - | €466 | +€466 | |
| Non-recurring operating income | 76A | €1,332 | - | -€1,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,833 | €7,250 | +€1,417 | +24.3% |
| Other operating charges | 640/8 | €682 | €705 | +€23 | +3.4% |
| Non-recurring operating charges | 66A | - | €588 | +€588 | |
| Gross operating margin | 9900 | €56,851 | €67,269 | +€10,418 | +18.3% |
| Operating profit (loss) | 9901 | €50,336 | €58,726 | +€8,390 | +16.7% |
| Financial income | 75/76B | €1,145 | €1,012 | -€134 | -11.7% |
| Recurring financial income | 75 | €1,145 | €1,012 | -€134 | -11.7% |
| Financial charges | 65/66B | €408 | €182 | -€226 | -55.4% |
| Recurring financial charges | 65 | €408 | €182 | -€226 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €51,073 | €59,556 | +€8,482 | +16.6% |
| Income taxes | 67/77 | €17,546 | €19,992 | +€2,446 | +13.9% |
| Profit (loss) for the period | 9904 | €33,527 | €39,563 | +€6,036 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,527 | €39,563 | +€6,036 | +18.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.