essentiAnima: 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.
essentiAnima
Largest movements
- Cash +€49,053
up €49,053 (+56.3%), from €87,196 to €136,248
mainly Net result for the year (+€45,321) and Receivables after one year (+€5,000)
- Receivables after one year -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Receivables within one year -€2,038
down €2,038 (-48.1%), from €4,239 to €2,201
- Deferred charges and accrued income +€1,897
up €1,897 (+7.0%), from €27,283 to €29,180
- Reserves +€45,321
up €45,321 (+36.4%), from €124,620 to €169,941
- Trade debts -€2,253
down €2,253 (-88.9%), from €2,533 to €280
- Gross operating margin +€5,671
up €5,671 (+9.7%), from €58,682 to €64,352
- Taxes +€1,531
up €1,531 (+9.4%), from €16,270 to €17,801
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 | €130,154 | €174,270 | +€44,116 | +33.9% |
| Fixed assets | 21/28 | €1,436 | €1,641 | +€205 | +14.3% |
| Tangible fixed assets | 22/27 | €1,436 | €1,641 | +€205 | +14.3% |
| Furniture and vehicles | 24 | €1,436 | €1,641 | +€205 | +14.3% |
| Current assets | 29/58 | €128,718 | €172,629 | +€43,912 | +34.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Trade receivables | 290 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €4,239 | €2,201 | -€2,038 | -48.1% |
| Other amounts receivable | 41 | €4,239 | €2,201 | -€2,038 | -48.1% |
| Cash at bank and in hand | 54/58 | €87,196 | €136,248 | +€49,053 | +56.3% |
| Deferred charges and accrued income | 490/1 | €27,283 | €29,180 | +€1,897 | +7.0% |
| Total equity and liabilities | 10/49 | €130,154 | €174,270 | +€44,116 | +33.9% |
| Equity | 10/15 | €127,620 | €172,941 | +€45,321 | +35.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €124,620 | €169,941 | +€45,321 | +36.4% |
| Distributable reserves | 133 | €124,620 | €169,941 | +€45,321 | +36.4% |
| Amounts payable | 17/49 | €2,533 | €1,329 | -€1,204 | -47.5% |
| Amounts payable within one year | 42/48 | €2,533 | €1,329 | -€1,204 | -47.5% |
| Trade debts | 44 | €2,533 | €280 | -€2,253 | -88.9% |
| Suppliers | 440/4 | €2,533 | €280 | -€2,253 | -88.9% |
| Other amounts payable | 47/48 | - | €1,049 | +€1,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €1,439 | +€17 | +1.2% |
| Gross operating margin | 9900 | €58,682 | €64,352 | +€5,671 | +9.7% |
| Operating profit (loss) | 9901 | €57,259 | €62,913 | +€5,654 | +9.9% |
| Financial income | 75/76B | €500 | €257 | -€243 | -48.7% |
| Recurring financial income | 75 | €500 | €257 | -€243 | -48.7% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €57,712 | €63,122 | +€5,409 | +9.4% |
| Income taxes | 67/77 | €16,270 | €17,801 | +€1,531 | +9.4% |
| Profit (loss) for the period | 9904 | €41,443 | €45,321 | +€3,878 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,443 | €45,321 | +€3,878 | +9.4% |
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.