ESSENTCOLOR: 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.
ESSENTCOLOR
Largest movements
- Cash +€14,063
up €14,063 (+109%), from €12,849 to €26,912
mainly Net result for the year (+€24,402) and Receivables within one year (+€9,696)
- Receivables within one year -€9,696
down €9,696 (-23.7%), from €40,843 to €31,148
of which Other amounts receivable: -€18,018
- Tangible fixed assets -€1,653
down €1,653 (-20.4%), from €8,106 to €6,453
- Tax, wage and social debts +€3,487
up €3,487 (+1,033%), from €338 to €3,825
- Trade debts +€1,855
up €1,855 (+41.6%), from €4,461 to €6,316
- Provisions -€1,461
down €1,461 (-21.9%), from €6,662 to €5,201
- Profit (loss) carried forward -€1,098
down €1,098 (-4.1%), from €26,631 to €25,533
- Gross operating margin -€2,582
down €2,582 (-7.1%), from €36,496 to €33,914
- Depreciation +€1,494
up €1,494 (+943%), from €159 to €1,653
- Other operating charges -€1,007
down €1,007 (-50.0%), from €2,012 to €1,006
- Taxes -€965
down €965 (-10.5%), from €9,210 to €8,245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,688 | €66,471 | +€2,783 | +4.4% |
| Fixed assets | 21/28 | €8,406 | €6,753 | -€1,653 | -19.7% |
| Tangible fixed assets | 22/27 | €8,106 | €6,453 | -€1,653 | -20.4% |
| Plant, machinery and equipment | 23 | €8,106 | €6,453 | -€1,653 | -20.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €55,282 | €59,718 | +€4,436 | +8.0% |
| Amounts receivable within one year | 40/41 | €40,843 | €31,148 | -€9,696 | -23.7% |
| Trade receivables | 40 | €16,335 | €24,657 | +€8,322 | +50.9% |
| Other amounts receivable | 41 | €24,508 | €6,491 | -€18,018 | -73.5% |
| Cash at bank and in hand | 54/58 | €12,849 | €26,912 | +€14,063 | +109% |
| Deferred charges and accrued income | 490/1 | €1,589 | €1,658 | +€69 | +4.3% |
| Total equity and liabilities | 10/49 | €63,688 | €66,471 | +€2,783 | +4.4% |
| Equity | 10/15 | €52,227 | €51,129 | -€1,098 | -2.1% |
| Contributions | 10/11 | €20,550 | €20,550 | = | 0.0% |
| Reserves | 13 | €5,046 | €5,046 | = | 0.0% |
| Distributable reserves | 133 | €5,046 | €5,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,631 | €25,533 | -€1,098 | -4.1% |
| Provisions and deferred taxes | 16 | €6,662 | €5,201 | -€1,461 | -21.9% |
| Provisions for liabilities and charges | 160/5 | €6,662 | €5,201 | -€1,461 | -21.9% |
| Other liabilities and charges | 164/5 | €6,662 | €5,201 | -€1,461 | -21.9% |
| Amounts payable | 17/49 | €4,799 | €10,141 | +€5,342 | +111% |
| Amounts payable within one year | 42/48 | €4,799 | €10,141 | +€5,342 | +111% |
| Trade debts | 44 | €4,461 | €6,316 | +€1,855 | +41.6% |
| Suppliers | 440/4 | €4,461 | €6,316 | +€1,855 | +41.6% |
| Taxes, remuneration and social security | 45 | €338 | €3,825 | +€3,487 | +1,033% |
| Taxes | 450/3 | €338 | €3,825 | +€3,487 | +1,033% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €1,653 | +€1,494 | +943% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,581 | -€1,461 | +€120 | +7.6% |
| Other operating charges | 640/8 | €2,012 | €1,006 | -€1,007 | -50.0% |
| Gross operating margin | 9900 | €36,496 | €33,914 | -€2,582 | -7.1% |
| Operating profit (loss) | 9901 | €35,906 | €32,717 | -€3,189 | -8.9% |
| Financial charges | 65/66B | €65 | €69 | +€4 | +6.3% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €35,841 | €32,648 | -€3,194 | -8.9% |
| Income taxes | 67/77 | €9,210 | €8,245 | -€965 | -10.5% |
| Profit (loss) for the period | 9904 | €26,631 | €24,402 | -€2,228 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,631 | €24,402 | -€2,228 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.