ESSENSIS CONSULT: 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.
ESSENSIS CONSULT
Largest movements
- Cash +€404,322
up €404,322 (+344.2%), from €117,474 to €521,796
mainly Accrued charges and deferred income (+€250,000) and Net result for the year (+€220,124)
- Current investments +€32,588
up €32,588 (+2.6%), from €1.3m to €1.3m
- Accrued charges and deferred income +€250,000
new in 2025: €250,000
- Reserves +€220,124
up €220,124 (+15.5%), from €1.4m to €1.6m
of which Distributable reserves: +€220,124
- Gross operating margin +€54,343
up €54,343 (+20.9%), from €260,022 to €314,366
- Taxes +€16,509
up €16,509 (+18.4%), from €89,522 to €106,031
- Other operating charges +€9,389
up €9,389 (+701.0%), from €1,339 to €10,729
- Financial income -€8,597
down €8,597 (-23.1%), from €37,194 to €28,596
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 | €1,492,521 | €1,945,196 | +€452,675 | +30.3% |
| Fixed assets | 21/28 | €9,945 | €9,450 | -€495 | -5.0% |
| Tangible fixed assets | 22/27 | €9,695 | €9,200 | -€495 | -5.1% |
| Furniture and vehicles | 24 | €9,695 | €9,200 | -€495 | -5.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,482,576 | €1,935,746 | +€453,170 | +30.6% |
| Amounts receivable within one year | 40/41 | €93,151 | €109,336 | +€16,185 | +17.4% |
| Trade receivables | 40 | €31,350 | €0 | -€31,350 | -100.0% |
| Other amounts receivable | 41 | €61,801 | €109,336 | +€47,535 | +76.9% |
| Current investments | 50/53 | €1,270,000 | €1,302,588 | +€32,588 | +2.6% |
| Cash at bank and in hand | 54/58 | €117,474 | €521,796 | +€404,322 | +344.2% |
| Deferred charges and accrued income | 490/1 | €1,951 | €2,027 | +€75 | +3.9% |
| Total equity and liabilities | 10/49 | €1,492,521 | €1,945,196 | +€452,675 | +30.3% |
| Equity | 10/15 | €1,428,425 | €1,648,550 | +€220,124 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,422,153 | €1,642,278 | +€220,124 | +15.5% |
| Non-distributable reserves | 130/1 | €4,726 | €4,726 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,726 | €4,726 | = | 0.0% |
| Distributable reserves | 133 | €1,417,427 | €1,637,551 | +€220,124 | +15.5% |
| Profit (loss) carried forward | 14 | €72 | €72 | = | 0.0% |
| Amounts payable | 17/49 | €64,096 | €296,646 | +€232,551 | +362.8% |
| Amounts payable within one year | 42/48 | €64,096 | €46,646 | -€17,449 | -27.2% |
| Trade debts | 44 | €2,545 | €306 | -€2,239 | -88.0% |
| Suppliers | 440/4 | €2,545 | €306 | -€2,239 | -88.0% |
| Taxes, remuneration and social security | 45 | €49,060 | €40,660 | -€8,400 | -17.1% |
| Taxes | 450/3 | €40,310 | €40,660 | +€350 | +0.9% |
| Remuneration and social security | 454/9 | €8,750 | €0 | -€8,750 | -100.0% |
| Other amounts payable | 47/48 | €12,491 | €5,680 | -€6,810 | -54.5% |
| Accrued charges and deferred income | 492/3 | - | €250,000 | +€250,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,612 | €6,007 | +€1,395 | +30.2% |
| Other operating charges | 640/8 | €1,339 | €10,729 | +€9,389 | +701.0% |
| Gross operating margin | 9900 | €260,022 | €314,366 | +€54,343 | +20.9% |
| Operating profit (loss) | 9901 | €254,071 | €297,630 | +€43,559 | +17.1% |
| Financial income | 75/76B | €37,194 | €28,596 | -€8,597 | -23.1% |
| Recurring financial income | 75 | €37,194 | €28,596 | -€8,597 | -23.1% |
| Financial charges | 65/66B | €46 | €71 | +€25 | +53.5% |
| Recurring financial charges | 65 | €46 | €71 | +€25 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €291,218 | €326,156 | +€34,937 | +12.0% |
| Income taxes | 67/77 | €89,522 | €106,031 | +€16,509 | +18.4% |
| Profit (loss) for the period | 9904 | €201,696 | €220,124 | +€18,428 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €201,696 | €220,124 | +€18,428 | +9.1% |
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 7 October 2026 via checked.be.