ESSENTIA DESIGN: 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.
ESSENTIA DESIGN
Largest movements
- Cash -€26,212
down €26,212 (-44.4%), from €59,006 to €32,795
mainly Receivables within one year (-€21,981) and Contributions, distributions and other (-€19,631)
- Receivables within one year +€21,981
up €21,981 (+164%), from €13,424 to €35,405
of which Trade receivables: +€22,096
- Tangible fixed assets -€6,403
down €6,403 (-8.1%), from €79,499 to €73,095
of which Land and buildings: -€6,496
- Reserves -€10,041
down €10,041 (-24.7%), from €40,616 to €30,574
- Debts after one year -€5,790
down €5,790 (-27.3%), from €21,187 to €15,397
- Tax, wage and social debts +€4,263
up €4,263 (+109%), from €3,901 to €8,164
of which Taxes: +€4,263
- Gross operating margin +€7,291
up €7,291 (+56.4%), from €12,926 to €20,217
- Taxes +€2,857
up €2,857 (+2,683%), from €106 to €2,963
- Other operating charges -€1,881
down €1,881 (-75.8%), from €2,481 to €599
- Financial income +€1,502
up €1,502 (+167%), from €899 to €2,401
- Depreciation +€778
up €778 (+8.5%), from €9,175 to €9,953
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 | €159,944 | €147,756 | -€12,188 | -7.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €80,627 | €74,236 | -€6,391 | -7.9% |
| Tangible fixed assets | 22/27 | €79,499 | €73,095 | -€6,403 | -8.1% |
| Land and buildings | 22 | €68,240 | €61,744 | -€6,496 | -9.5% |
| Furniture and vehicles | 24 | €3,079 | €4,363 | +€1,284 | +41.7% |
| Other tangible fixed assets | 26 | €8,180 | €6,988 | -€1,192 | -14.6% |
| Financial fixed assets | 28 | €1,128 | €1,140 | +€12 | +1.1% |
| Current assets | 29/58 | €79,317 | €73,521 | -€5,797 | -7.3% |
| Amounts receivable within one year | 40/41 | €13,424 | €35,405 | +€21,981 | +164% |
| Trade receivables | 40 | €11,511 | €33,607 | +€22,096 | +192% |
| Other amounts receivable | 41 | €1,913 | €1,798 | -€115 | -6.0% |
| Cash at bank and in hand | 54/58 | €59,006 | €32,795 | -€26,212 | -44.4% |
| Deferred charges and accrued income | 490/1 | €6,887 | €5,321 | -€1,566 | -22.7% |
| Total equity and liabilities | 10/49 | €159,944 | €147,756 | -€12,188 | -7.6% |
| Equity | 10/15 | €75,271 | €63,565 | -€11,706 | -15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,616 | €30,574 | -€10,041 | -24.7% |
| Distributable reserves | 133 | €40,616 | €30,574 | -€10,041 | -24.7% |
| Profit (loss) carried forward | 14 | €21,673 | €20,840 | -€833 | -3.8% |
| Investment grants | 15 | €6,782 | €5,950 | -€832 | -12.3% |
| Amounts payable | 17/49 | €84,673 | €84,192 | -€481 | -0.6% |
| Amounts payable after more than one year | 17 | €21,187 | €15,397 | -€5,790 | -27.3% |
| Financial debts | 170/4 | €21,187 | €15,397 | -€5,790 | -27.3% |
| Amounts payable within one year | 42/48 | €52,450 | €57,785 | +€5,335 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €5,590 | €5,790 | +€199 | +3.6% |
| Trade debts | 44 | €441 | €919 | +€478 | +109% |
| Suppliers | 440/4 | €441 | €919 | +€478 | +109% |
| Taxes, remuneration and social security | 45 | €3,901 | €8,164 | +€4,263 | +109% |
| Taxes | 450/3 | €3,901 | €8,164 | +€4,263 | +109% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €42,518 | €42,912 | +€394 | +0.9% |
| Accrued charges and deferred income | 492/3 | €11,036 | €11,009 | -€26 | -0.2% |
| Remuneration, social security and pensions | 62 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,175 | €9,953 | +€778 | +8.5% |
| Other operating charges | 640/8 | €2,481 | €599 | -€1,881 | -75.8% |
| Gross operating margin | 9900 | €12,926 | €20,217 | +€7,291 | +56.4% |
| Operating profit (loss) | 9901 | €1,235 | €9,665 | +€8,429 | +682% |
| Financial income | 75/76B | €899 | €2,401 | +€1,502 | +167% |
| Recurring financial income | 75 | €899 | €2,401 | +€1,502 | +167% |
| Financial charges | 65/66B | €1,306 | €1,177 | -€128 | -9.8% |
| Recurring financial charges | 65 | €1,306 | €1,177 | -€128 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €828 | €10,888 | +€10,060 | +1,215% |
| Income taxes | 67/77 | €106 | €2,963 | +€2,857 | +2,683% |
| Profit (loss) for the period | 9904 | €722 | €7,925 | +€7,203 | +998% |
| Profit (loss) for the period to be appropriated | 9905 | €722 | €7,925 | +€7,203 | +998% |
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 25 October 2026 via checked.be.