Essentialprjcts: 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.
Essentialprjcts
Largest movements
- Cash +€12,602
up €12,602 (+497%), from €2,535 to €15,137
mainly Other debts (+€9,199) and Depreciation (+€7,248)
- Receivables within one year +€2,915
up €2,915 (+28.5%), from €10,245 to €13,160
of which Trade receivables: +€3,470
- Deferred charges and accrued income -€2,391
down €2,391 (-34.8%), from €6,873 to €4,483
- Tangible fixed assets +€1,006
up €1,006 (+6.0%), from €16,896 to €17,902
of which Other tangible fixed assets: +€924
- Other debts +€9,199
up €9,199 (+16,020%), from €57 to €9,256
- Reserves +€4,000
up €4,000 (+19.6%), from €20,450 to €24,450
- Tax, wage and social debts +€2,925
up €2,925 (+66.9%), from €4,369 to €7,294
- Trade debts -€1,952
down €1,952 (-62.3%), from €3,134 to €1,182
- Gross operating margin +€9,764
up €9,764 (+107%), from €9,111 to €18,875
- Taxes +€3,693
up €3,693 (+1,088%), from €339 to €4,033
- Depreciation +€1,508
up €1,508 (+26.3%), from €5,741 to €7,248
- Other operating charges -€920
down €920 (-47.5%), from €1,936 to €1,016
- Financial charges -€235
down €235 (-8.4%), from €2,811 to €2,576
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 | €36,550 | €50,682 | +€14,132 | +38.7% |
| Fixed assets | 21/28 | €16,896 | €17,902 | +€1,006 | +6.0% |
| Tangible fixed assets | 22/27 | €16,896 | €17,902 | +€1,006 | +6.0% |
| Furniture and vehicles | 24 | €1,748 | €1,830 | +€82 | +4.7% |
| Other tangible fixed assets | 26 | €15,148 | €16,072 | +€924 | +6.1% |
| Current assets | 29/58 | €19,654 | €32,780 | +€13,126 | +66.8% |
| Amounts receivable within one year | 40/41 | €10,245 | €13,160 | +€2,915 | +28.5% |
| Trade receivables | 40 | €9,075 | €12,545 | +€3,470 | +38.2% |
| Other amounts receivable | 41 | €1,170 | €615 | -€555 | -47.4% |
| Cash at bank and in hand | 54/58 | €2,535 | €15,137 | +€12,602 | +497% |
| Deferred charges and accrued income | 490/1 | €6,873 | €4,483 | -€2,391 | -34.8% |
| Total equity and liabilities | 10/49 | €36,550 | €50,682 | +€14,132 | +38.7% |
| Equity | 10/15 | €28,468 | €32,470 | +€4,002 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,450 | €24,450 | +€4,000 | +19.6% |
| Distributable reserves | 133 | €20,450 | €24,450 | +€4,000 | +19.6% |
| Profit (loss) carried forward | 14 | €1,818 | €1,820 | +€2 | +0.1% |
| Amounts payable | 17/49 | €8,082 | €18,212 | +€10,129 | +125% |
| Amounts payable within one year | 42/48 | €7,560 | €17,732 | +€10,171 | +135% |
| Trade debts | 44 | €3,134 | €1,182 | -€1,952 | -62.3% |
| Suppliers | 440/4 | €3,134 | €1,182 | -€1,952 | -62.3% |
| Taxes, remuneration and social security | 45 | €4,369 | €7,294 | +€2,925 | +66.9% |
| Taxes | 450/3 | €4,369 | €7,294 | +€2,925 | +66.9% |
| Other amounts payable | 47/48 | €57 | €9,256 | +€9,199 | +16,020% |
| Accrued charges and deferred income | 492/3 | €522 | €480 | -€42 | -8.1% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,741 | €7,248 | +€1,508 | +26.3% |
| Other operating charges | 640/8 | €1,936 | €1,016 | -€920 | -47.5% |
| Gross operating margin | 9900 | €9,111 | €18,875 | +€9,764 | +107% |
| Operating profit (loss) | 9901 | €1,434 | €10,611 | +€9,177 | +640% |
| Financial income | 75/76B | €31 | €0 | -€31 | -98.7% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -98.7% |
| Financial charges | 65/66B | €2,811 | €2,576 | -€235 | -8.4% |
| Recurring financial charges | 65 | €2,811 | €2,576 | -€235 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | €8,035 | +€9,381 | |
| Income taxes | 67/77 | €339 | €4,033 | +€3,693 | +1,088% |
| Profit (loss) for the period | 9904 | -€1,685 | €4,002 | +€5,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,685 | €4,002 | +€5,688 |
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 13 October 2026 via checked.be.