Essensual: 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.
Essensual
Largest movements
- Receivables within one year -€6,519
down €6,519 (-87.7%), from €7,436 to €917
of which Other amounts receivable: -€6,705
- Deferred charges and accrued income +€2,787
up €2,787 (+2358.3%), from €118 to €2,905
- Cash +€2,544
up €2,544 (+28.6%), from €8,890 to €11,435
mainly Receivables within one year (+€6,519) and Net result for the year (+€5,153)
- Tangible fixed assets +€1,817
up €1,817 (+37.5%), from €4,840 to €6,657
of which Furniture and vehicles: +€2,216
- Profit (loss) carried forward +€5,153
up €5,153 (+26.6%), from €19,361 to €24,514
- Tax, wage and social debts -€4,332
no longer reported in 2025 (was €4,332)
of which Taxes: -€4,332
- Gross operating margin +€2,924
up €2,924 (+42.0%), from €6,968 to €9,892
- Taxes +€667
up €667 (+62.0%), from €1,075 to €1,742
- Other operating charges +€654
up €654 (+114.7%), from €570 to €1,225
- Depreciation -€355
down €355 (-25.2%), from €1,409 to €1,054
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 | €26,285 | €26,914 | +€629 | +2.4% |
| Fixed assets | 21/28 | €4,840 | €6,657 | +€1,817 | +37.5% |
| Tangible fixed assets | 22/27 | €4,840 | €6,657 | +€1,817 | +37.5% |
| Land and buildings | 22 | €3,374 | €2,974 | -€399 | -11.8% |
| Furniture and vehicles | 24 | €1,466 | €3,682 | +€2,216 | +151.1% |
| Current assets | 29/58 | €21,445 | €20,257 | -€1,188 | -5.5% |
| Amounts receivable within one year | 40/41 | €7,436 | €917 | -€6,519 | -87.7% |
| Trade receivables | 40 | €80 | €266 | +€186 | +231.9% |
| Other amounts receivable | 41 | €7,356 | €652 | -€6,705 | -91.1% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,890 | €11,435 | +€2,544 | +28.6% |
| Deferred charges and accrued income | 490/1 | €118 | €2,905 | +€2,787 | +2358.3% |
| Total equity and liabilities | 10/49 | €26,285 | €26,914 | +€629 | +2.4% |
| Equity | 10/15 | €21,761 | €26,914 | +€5,153 | +23.7% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,361 | €24,514 | +€5,153 | +26.6% |
| Amounts payable | 17/49 | €4,524 | - | -€4,524 | |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,524 | - | -€4,524 | |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €193 | - | -€193 | |
| Suppliers | 440/4 | €193 | - | -€193 | |
| Taxes, remuneration and social security | 45 | €4,332 | - | -€4,332 | |
| Taxes | 450/3 | €4,332 | - | -€4,332 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,409 | €1,054 | -€355 | -25.2% |
| Other operating charges | 640/8 | €570 | €1,225 | +€654 | +114.7% |
| Gross operating margin | 9900 | €6,968 | €9,892 | +€2,924 | +42.0% |
| Operating profit (loss) | 9901 | €4,989 | €7,613 | +€2,624 | +52.6% |
| Financial income | 75/76B | €97 | €158 | +€60 | +62.2% |
| Recurring financial income | 75 | €97 | €158 | +€60 | +62.2% |
| Financial charges | 65/66B | €809 | €875 | +€66 | +8.2% |
| Recurring financial charges | 65 | €809 | €875 | +€66 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €4,278 | €6,895 | +€2,618 | +61.2% |
| Income taxes | 67/77 | €1,075 | €1,742 | +€667 | +62.0% |
| Profit (loss) for the period | 9904 | €3,202 | €5,153 | +€1,951 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,202 | €5,153 | +€1,951 | +60.9% |
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 9 October 2026 via checked.be.