ESSENSYS: 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.
What changed
ESSENSYS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,240
2024 · -€272,847+€280,087
Equity
€610,895
2024 · €603,655+€7,240
Cash
€393,211
2024 · €86,185+€307,026
Balance sheet total
€832,262
2024 · €920,569-€88,307
Largest movements
Assets
- Receivables within one year -€391,314
down €391,314 (-60.5%), from €646,512 to €255,198
of which Other amounts receivable: -€320,353
- Cash +€307,026
up €307,026 (+356.2%), from €86,185 to €393,211
mainly Receivables within one year (+€391,314) and Tax, wage and social debts (+€15,945)
- Financial fixed assets -€12,027
down €12,027 (-97.4%), from €12,342 to €315
Equity and liabilities
- Trade debts -€105,053
down €105,053 (-35.0%), from €300,011 to €194,958
- Tax, wage and social debts +€15,945
up €15,945 (+155.3%), from €10,265 to €26,210
of which Remuneration and social security: +€15,810
Income statement
- Services and other goods -€211,046
down €211,046 (-24.3%), from €867,348 to €656,302
- Turnover +€142,022
up €142,022 (+7.5%), from €1.9m to €2.0m
- Staff costs +€78,642
up €78,642 (+90.8%), from €86,600 to €165,241
- Goods and materials -€52,929
down €52,929 (-4.2%), from €1.3m to €1.2m
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.
Result 2024
-€272,847
Turnover
+€142,022
Other operating income
-€13,730
Goods and materials
+€52,929
Services and other goods
+€211,046
Staff costs
-€78,642
Depreciation
-€1,174
Write-downs
+€9,365
Other operating charges
-€9,102
Other operating items
-€29,640
Financial income
-€3,704
Financial charges
+€848
Taxes
-€132
Result 2025
€7,240
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.
From operations
+€303,691
Investment
+€3,336
Financing
€0
Cash 2024
€86,185
From operations (derived)
+€303,691
Net result for the year
+€7,240
Depreciation
+€2,866
Receivables within one year
+€391,314
Deferred charges and accrued income
-€2,182
Trade debts
-€105,053
Tax, wage and social debts
+€15,945
Accrued charges and deferred income
-€6,440
Investment (derived)
+€3,336
Investment in fixed assets (net)
+€3,336
Cash 2025
€393,211
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €920,569 | €832,262 | -€88,307 | -9.6% |
| Fixed assets | 21/28 | €14,721 | €8,520 | -€6,201 | -42.1% |
| Tangible fixed assets | 22/27 | €2,379 | €8,205 | +€5,825 | +244.8% |
| Plant, machinery and equipment | 23 | €2,379 | €8,205 | +€5,825 | +244.8% |
| Financial fixed assets | 28 | €12,342 | €315 | -€12,027 | -97.4% |
| Other financial fixed assets | 284/8 | €12,342 | €315 | -€12,027 | -97.4% |
| Amounts receivable and cash guarantees | 285/8 | €12,342 | €315 | -€12,027 | -97.4% |
| Current assets | 29/58 | €905,848 | €823,742 | -€82,106 | -9.1% |
| Amounts receivable within one year | 40/41 | €646,512 | €255,198 | -€391,314 | -60.5% |
| Trade receivables | 40 | €315,380 | €244,420 | -€70,960 | -22.5% |
| Other amounts receivable | 41 | €331,132 | €10,779 | -€320,353 | -96.7% |
| Current investments | 50/53 | €166,475 | €166,475 | = | 0.0% |
| Own shares | 50 | €166,475 | €166,475 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,185 | €393,211 | +€307,026 | +356.2% |
| Deferred charges and accrued income | 490/1 | €6,676 | €8,858 | +€2,182 | +32.7% |
| Total equity and liabilities | 10/49 | €920,569 | €832,262 | -€88,307 | -9.6% |
| Equity | 10/15 | €603,655 | €610,895 | +€7,240 | +1.2% |
| Contributions | 10/11 | €361,655 | €361,655 | = | 0.0% |
| Capital | 10 | €64,700 | €64,700 | = | 0.0% |
| Issued capital | 100 | €64,700 | €64,700 | = | 0.0% |
| Outside capital | 11 | €296,955 | €296,955 | = | 0.0% |
| Share premium | 1100/10 | €296,955 | €296,955 | = | 0.0% |
| Reserves | 13 | €241,675 | €248,945 | +€7,270 | +3.0% |
| Non-distributable reserves | 130/1 | €172,675 | €172,945 | +€270 | +0.2% |
| Legal reserve | 130 | €6,200 | €6,470 | +€270 | +4.4% |
| Own shares acquired | 1312 | €166,475 | €166,475 | = | 0.0% |
| Distributable reserves | 133 | €69,000 | €76,000 | +€7,000 | +10.1% |
| Profit (loss) carried forward | 14 | €325 | €295 | -€30 | -9.1% |
| Amounts payable | 17/49 | €316,914 | €221,366 | -€95,547 | -30.1% |
| Amounts payable within one year | 42/48 | €310,474 | €221,366 | -€89,108 | -28.7% |
| Trade debts | 44 | €300,011 | €194,958 | -€105,053 | -35.0% |
| Suppliers | 440/4 | €300,011 | €194,958 | -€105,053 | -35.0% |
| Taxes, remuneration and social security | 45 | €10,265 | €26,210 | +€15,945 | +155.3% |
| Taxes | 450/3 | €165 | €300 | +€135 | +81.8% |
| Remuneration and social security | 454/9 | €10,100 | €25,910 | +€15,810 | +156.5% |
| Other amounts payable | 47/48 | €198 | €198 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,440 | - | -€6,440 | |
| Operating income | 70/76A | €1,954,986 | €2,053,638 | +€98,652 | +5.0% |
| Turnover | 70 | €1,882,733 | €2,024,755 | +€142,022 | +7.5% |
| Other operating income | 74 | €42,366 | €28,637 | -€13,730 | -32.4% |
| Non-recurring operating income | 76A | €29,886 | €246 | -€29,640 | -99.2% |
| Operating charges | 60/66A | €2,223,811 | €2,039,389 | -€184,421 | -8.3% |
| Goods for resale, raw materials and consumables | 60 | €1,266,598 | €1,213,669 | -€52,929 | -4.2% |
| Purchases | 600/8 | €1,266,598 | €1,213,669 | -€52,929 | -4.2% |
| Services and other goods | 61 | €867,348 | €656,302 | -€211,046 | -24.3% |
| Remuneration, social security and pensions | 62 | €86,600 | €165,241 | +€78,642 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,692 | €2,866 | +€1,174 | +69.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,365 | -€9,365 | |
| Other operating charges | 640/8 | €1,573 | €10,675 | +€9,102 | +578.6% |
| Operating profit (loss) | 9901 | -€268,825 | €14,249 | +€283,074 | |
| Financial income | 75/76B | €3,735 | €31 | -€3,704 | -99.2% |
| Recurring financial income | 75 | €3,735 | €31 | -€3,704 | -99.2% |
| Income from current assets | 751 | €3,735 | - | -€3,735 | |
| Other financial income | 752/9 | - | €31 | +€31 | |
| Financial charges | 65/66B | €7,572 | €6,724 | -€848 | -11.2% |
| Recurring financial charges | 65 | €7,572 | €6,724 | -€848 | -11.2% |
| Debt charges | 650 | €3,785 | €3,121 | -€664 | -17.5% |
| Other financial charges | 652/9 | €3,787 | €3,603 | -€185 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€272,663 | €7,556 | +€280,219 | |
| Income taxes | 67/77 | €184 | €315 | +€132 | +71.5% |
| Taxes | 670/3 | €184 | €315 | +€132 | +71.5% |
| Profit (loss) for the period | 9904 | -€272,847 | €7,240 | +€280,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€272,847 | €7,240 | +€280,087 |
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 4 October 2026 via checked.be.