ESSENTICO: what changed
Two fiscal 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.
ESSENTICO
Largest movements
- Cash +€179,766
up €179,766 (+58.6%), from €306,991 to €486,757
mainly Net result for the year (+€162,615) and Other debts (+€78,432)
- Receivables within one year -€31,909
down €31,909 (-20.7%), from €154,379 to €122,470
of which Trade receivables: -€54,147
- Other debts +€78,432
up €78,432 (+373.7%), from €20,989 to €99,420
- Reserves +€63,195
up €63,195 (+17.0%), from €371,064 to €434,259
of which Distributable reserves: +€63,195
- Gross operating margin +€35,852
up €35,852 (+18.7%), from €191,322 to €227,174
- Taxes +€12,601
up €12,601 (+21.9%), from €57,663 to €70,263
- Financial income +€4,405
up €4,405 (+170.2%), from €2,588 to €6,993
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.
Cash bridge derived
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 | €462,474 | €610,836 | +€148,363 | +32.1% |
| Fixed assets | 21/28 | €400 | €1,126 | +€726 | +181.3% |
| Tangible fixed assets | 22/27 | €400 | €1,126 | +€726 | +181.3% |
| Furniture and vehicles | 24 | €400 | €1,126 | +€726 | +181.3% |
| Current assets | 29/58 | €462,073 | €609,710 | +€147,637 | +32.0% |
| Amounts receivable within one year | 40/41 | €154,379 | €122,470 | -€31,909 | -20.7% |
| Trade receivables | 40 | €84,071 | €29,924 | -€54,147 | -64.4% |
| Other amounts receivable | 41 | €70,308 | €92,546 | +€22,239 | +31.6% |
| Cash at bank and in hand | 54/58 | €306,991 | €486,757 | +€179,766 | +58.6% |
| Deferred charges and accrued income | 490/1 | €703 | €483 | -€220 | -31.3% |
| Total equity and liabilities | 10/49 | €462,474 | €610,836 | +€148,363 | +32.1% |
| Equity | 10/15 | €383,464 | €446,659 | +€63,195 | +16.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €371,064 | €434,259 | +€63,195 | +17.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,204 | €432,399 | +€63,195 | +17.1% |
| Amounts payable | 17/49 | €79,010 | €164,178 | +€85,168 | +107.8% |
| Amounts payable within one year | 42/48 | €79,010 | €164,178 | +€85,168 | +107.8% |
| Trade debts | 44 | €904 | €2,950 | +€2,046 | +226.4% |
| Suppliers | 440/4 | €904 | €2,950 | +€2,046 | +226.4% |
| Taxes, remuneration and social security | 45 | €57,118 | €61,808 | +€4,690 | +8.2% |
| Taxes | 450/3 | €57,118 | €61,808 | +€4,690 | +8.2% |
| Other amounts payable | 47/48 | €20,989 | €99,420 | +€78,432 | +373.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €452 | -€2 | -0.5% |
| Other operating charges | 640/8 | €621 | €506 | -€116 | -18.6% |
| Gross operating margin | 9900 | €191,322 | €227,174 | +€35,852 | +18.7% |
| Operating profit (loss) | 9901 | €190,246 | €226,216 | +€35,970 | +18.9% |
| Financial income | 75/76B | €2,588 | €6,993 | +€4,405 | +170.2% |
| Recurring financial income | 75 | €2,588 | €6,993 | +€4,405 | +170.2% |
| Financial charges | 65/66B | €193 | €330 | +€137 | +70.9% |
| Recurring financial charges | 65 | €193 | €330 | +€137 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €192,640 | €232,879 | +€40,238 | +20.9% |
| Income taxes | 67/77 | €57,663 | €70,263 | +€12,601 | +21.9% |
| Profit (loss) for the period | 9904 | €134,978 | €162,615 | +€27,638 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,978 | €162,615 | +€27,638 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.