ESSENSYS PARTNERS: 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.
ESSENSYS PARTNERS
Largest movements
- Current investments -€1.2m
down €1.2m (-70.5%), from €1.7m to €495,609
- Financial fixed assets +€288,557
up €288,557 (+17.6%), from €1.6m to €1.9m
- Receivables within one year -€214,681
down €214,681 (-77.4%), from €277,338 to €62,657
of which Other amounts receivable: -€193,189
- Cash +€191,188
up €191,188 (+185%), from €103,551 to €294,738
mainly Current investments (+€1.2m) and Receivables within one year (+€214,681)
- Debts after one year -€851,000
down €851,000 (-30.0%), from €2.8m to €2.0m
- Reserves -€57,000
down €57,000 (-29.5%), from €193,341 to €136,341
of which Distributable reserves: -€57,000
- Financial charges +€75,266
up €75,266 (+152%), from €49,616 to €124,882
of which Non-recurring financial charges: +€64,339
- Financial income -€22,422
down €22,422 (-27.8%), from €80,523 to €58,102
of which Non-recurring financial income: -€25,967
- Services and other goods -€5,933
down €5,933 (-8.5%), from €70,157 to €64,224
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 | €3,696,302 | €2,798,165 | -€898,137 | -24.3% |
| Fixed assets | 21/28 | €1,636,900 | €1,925,457 | +€288,557 | +17.6% |
| Financial fixed assets | 28 | €1,636,900 | €1,925,457 | +€288,557 | +17.6% |
| Affiliated companies | 280/1 | €1,636,900 | €1,925,457 | +€288,557 | +17.6% |
| Participating interests | 280 | €1,636,900 | €1,925,457 | +€288,557 | +17.6% |
| Current assets | 29/58 | €2,059,402 | €872,707 | -€1.2m | -57.6% |
| Amounts receivable within one year | 40/41 | €277,338 | €62,657 | -€214,681 | -77.4% |
| Trade receivables | 40 | €27,179 | €5,687 | -€21,492 | -79.1% |
| Other amounts receivable | 41 | €250,159 | €56,970 | -€193,189 | -77.2% |
| Current investments | 50/53 | €1,678,513 | €495,609 | -€1.2m | -70.5% |
| Other investments | 51/53 | €1,678,513 | €495,609 | -€1.2m | -70.5% |
| Cash at bank and in hand | 54/58 | €103,551 | €294,738 | +€191,188 | +185% |
| Deferred charges and accrued income | 490/1 | - | €19,703 | +€19,703 | |
| Total equity and liabilities | 10/49 | €3,696,302 | €2,798,165 | -€898,137 | -24.3% |
| Equity | 10/15 | €777,650 | €719,868 | -€57,781 | -7.4% |
| Contributions | 10/11 | €583,410 | €583,410 | = | 0.0% |
| Capital | 10 | €583,410 | €583,410 | = | 0.0% |
| Issued capital | 100 | €583,410 | €583,410 | = | 0.0% |
| Reserves | 13 | €193,341 | €136,341 | -€57,000 | -29.5% |
| Non-distributable reserves | 130/1 | €58,341 | €58,341 | = | 0.0% |
| Legal reserve | 130 | €58,341 | €58,341 | = | 0.0% |
| Distributable reserves | 133 | €135,000 | €78,000 | -€57,000 | -42.2% |
| Profit (loss) carried forward | 14 | €899 | €117 | -€781 | -87.0% |
| Amounts payable | 17/49 | €2,918,652 | €2,078,296 | -€840,356 | -28.8% |
| Amounts payable after more than one year | 17 | €2,840,000 | €1,989,000 | -€851,000 | -30.0% |
| Financial debts | 170/4 | €2,840,000 | €1,989,000 | -€851,000 | -30.0% |
| Other loans | 174 | €2,840,000 | €1,989,000 | -€851,000 | -30.0% |
| Amounts payable within one year | 42/48 | €35,345 | €35,850 | +€505 | +1.4% |
| Trade debts | 44 | €14,085 | €34,178 | +€20,093 | +143% |
| Suppliers | 440/4 | €14,085 | €34,178 | +€20,093 | +143% |
| Taxes, remuneration and social security | 45 | - | €411 | +€411 | |
| Taxes | 450/3 | - | €411 | +€411 | |
| Other amounts payable | 47/48 | €21,260 | €1,260 | -€20,000 | -94.1% |
| Accrued charges and deferred income | 492/3 | €43,307 | €53,447 | +€10,139 | +23.4% |
| Operating income | 70/76A | €76,630 | €76,846 | +€216 | +0.3% |
| Turnover | 70 | €56,400 | €56,400 | = | 0.0% |
| Other operating income | 74 | €20,230 | €20,446 | +€216 | +1.1% |
| Operating charges | 60/66A | €71,486 | €65,595 | -€5,891 | -8.2% |
| Services and other goods | 61 | €70,157 | €64,224 | -€5,933 | -8.5% |
| Other operating charges | 640/8 | €1,328 | €1,371 | +€42 | +3.2% |
| Operating profit (loss) | 9901 | €5,144 | €11,251 | +€6,107 | +119% |
| Financial income | 75/76B | €80,523 | €58,102 | -€22,422 | -27.8% |
| Recurring financial income | 75 | €39,366 | €42,911 | +€3,545 | +9.0% |
| Income from financial fixed assets | 750 | €29,620 | €39,808 | +€10,187 | +34.4% |
| Income from current assets | 751 | €9,746 | €3,020 | -€6,725 | -69.0% |
| Other financial income | 752/9 | - | €83 | +€83 | |
| Non-recurring financial income | 76B | €41,158 | €15,191 | -€25,967 | -63.1% |
| Financial charges | 65/66B | €49,616 | €124,882 | +€75,266 | +152% |
| Recurring financial charges | 65 | €49,616 | €60,543 | +€10,927 | +22.0% |
| Debt charges | 650 | €43,307 | €53,447 | +€10,139 | +23.4% |
| Other financial charges | 652/9 | €6,309 | €7,096 | +€787 | +12.5% |
| Non-recurring financial charges | 66B | - | €64,339 | +€64,339 | |
| Profit (loss) for the period before taxes | 9903 | €36,051 | -€55,530 | -€91,581 | |
| Income taxes | 67/77 | €2,694 | €2,252 | -€442 | -16.4% |
| Taxes | 670/3 | €2,694 | €2,252 | -€442 | -16.4% |
| Profit (loss) for the period | 9904 | €33,357 | -€57,781 | -€91,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,357 | -€57,781 | -€91,139 |
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 26 October 2026 via checked.be.