ESSENTIAL GROUP: 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.
ESSENTIAL GROUP
Largest movements
- Cash -€19,878
down €19,878 (-96.2%), from €20,664 to €786
mainly Net result for the year (-€16,541) and Tax, wage and social debts (-€8,026)
- Tangible fixed assets -€3,731
down €3,731 (-41.5%), from €8,984 to €5,253
of which Land and buildings: -€3,024
- Profit (loss) carried forward -€16,541
down €16,541, from €2,439 to -€14,102
- Tax, wage and social debts -€8,026
down €8,026 (-91.6%), from €8,765 to €739
of which Remuneration and social security: -€4,979
- Trade debts +€5,401
up €5,401 (+152%), from €3,553 to €8,954
- Debts after one year -€3,334
down €3,334 (-100%), from €3,334 to €0
- Current portion of long-term debt -€974
down €974 (-22.6%), from €4,308 to €3,334
- Gross operating margin -€78,156
down €78,156, from €75,934 to -€2,222
- Staff costs -€56,213
down €56,213 (-89.4%), from €62,905 to €6,692
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 | €89,714 | €66,241 | -€23,474 | -26.2% |
| Fixed assets | 21/28 | €8,984 | €5,253 | -€3,731 | -41.5% |
| Tangible fixed assets | 22/27 | €8,984 | €5,253 | -€3,731 | -41.5% |
| Land and buildings | 22 | €7,482 | €4,458 | -€3,024 | -40.4% |
| Plant, machinery and equipment | 23 | €1,502 | €796 | -€707 | -47.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €80,730 | €60,987 | -€19,743 | -24.5% |
| Amounts receivable within one year | 40/41 | €59,830 | €60,096 | +€266 | +0.4% |
| Other amounts receivable | 41 | €59,830 | €60,096 | +€266 | +0.4% |
| Cash at bank and in hand | 54/58 | €20,664 | €786 | -€19,878 | -96.2% |
| Deferred charges and accrued income | 490/1 | €237 | €106 | -€131 | -55.3% |
| Total equity and liabilities | 10/49 | €89,714 | €66,241 | -€23,474 | -26.2% |
| Equity | 10/15 | €69,755 | €53,215 | -€16,541 | -23.7% |
| Contributions | 10/11 | €61,938 | €61,938 | = | 0.0% |
| Contributions outside capital | 11 | €61,938 | €61,938 | = | 0.0% |
| Other | 1109/19 | €61,938 | €61,938 | = | 0.0% |
| Reserves | 13 | €5,378 | €5,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,378 | €5,378 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,378 | €5,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,439 | -€14,102 | -€16,541 | |
| Amounts payable | 17/49 | €19,959 | €13,026 | -€6,933 | -34.7% |
| Amounts payable after more than one year | 17 | €3,334 | €0 | -€3,334 | -100% |
| Financial debts | 170/4 | €3,334 | €0 | -€3,334 | -100% |
| Amounts payable within one year | 42/48 | €16,626 | €13,026 | -€3,600 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €4,308 | €3,334 | -€974 | -22.6% |
| Trade debts | 44 | €3,553 | €8,954 | +€5,401 | +152% |
| Suppliers | 440/4 | €3,553 | €8,954 | +€5,401 | +152% |
| Taxes, remuneration and social security | 45 | €8,765 | €739 | -€8,026 | -91.6% |
| Taxes | 450/3 | €3,786 | €739 | -€3,048 | -80.5% |
| Remuneration and social security | 454/9 | €4,979 | €0 | -€4,979 | -100% |
| Non-recurring operating income | 76A | €5,740 | €0 | -€5,740 | -100% |
| Remuneration, social security and pensions | 62 | €62,905 | €6,692 | -€56,213 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,731 | €3,731 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,471 | €2,023 | +€552 | +37.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €75,934 | -€2,222 | -€78,156 | |
| Operating profit (loss) | 9901 | €7,827 | -€14,667 | -€22,495 | |
| Financial income | 75/76B | €62 | €22 | -€39 | -63.9% |
| Recurring financial income | 75 | €62 | €22 | -€39 | -63.9% |
| Financial charges | 65/66B | €1,403 | €1,345 | -€58 | -4.1% |
| Recurring financial charges | 65 | €1,403 | €1,345 | -€58 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €6,486 | -€15,990 | -€22,476 | |
| Income taxes | 67/77 | €0 | €550 | +€550 | |
| Profit (loss) for the period | 9904 | €6,486 | -€16,541 | -€23,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,486 | -€16,541 | -€23,026 |
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 18 October 2026 via checked.be.