ESSENTIEL AUTOMOBILE: 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.
ESSENTIEL AUTOMOBILE
Largest movements
- Stocks and contracts +€127,381
up €127,381 (+39.8%), from €320,078 to €447,459
- Cash +€36,724
up €36,724 (+314%), from €11,698 to €48,423
mainly Other debts (+€115,525) and Trade debts (+€86,732)
- Receivables within one year +€21,958
up €21,958 (+39.5%), from €55,603 to €77,561
of which Trade receivables: +€22,038
- Financial fixed assets +€6,250
up €6,250 (+229%), from €2,730 to €8,980
- Other debts +€115,525
up €115,525 (+259%), from €44,663 to €160,187
- Trade debts +€86,732
up €86,732 (+191%), from €45,465 to €132,197
- Profit (loss) carried forward +€33,134
up €33,134 (+42.4%), from €78,097 to €111,231
- Debts after one year -€31,991
down €31,991 (-21.7%), from €147,438 to €115,447
- Tax, wage and social debts -€11,285
down €11,285 (-28.8%), from €39,159 to €27,873
- Gross operating margin +€63,126
up €63,126, from -€5,325 to €57,802
- Taxes +€4,597
up €4,597 (+3,295%), from €140 to €4,736
- Other operating charges +€2,606
up €2,606 (+163%), from €1,594 to €4,199
- Depreciation +€2,006
up €2,006 (+106%), from €1,885 to €3,891
- Financial charges +€770
up €770 (+6.8%), from €11,249 to €12,019
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 | €409,620 | €602,508 | +€192,887 | +47.1% |
| Fixed assets | 21/28 | €19,329 | €22,046 | +€2,718 | +14.1% |
| Intangible fixed assets | 21 | €2,829 | €1,862 | -€967 | -34.2% |
| Tangible fixed assets | 22/27 | €13,770 | €11,204 | -€2,566 | -18.6% |
| Plant, machinery and equipment | 23 | €1,374 | €702 | -€672 | -48.9% |
| Furniture and vehicles | 24 | €12,396 | €10,502 | -€1,894 | -15.3% |
| Financial fixed assets | 28 | €2,730 | €8,980 | +€6,250 | +229% |
| Current assets | 29/58 | €390,291 | €580,461 | +€190,170 | +48.7% |
| Stocks and contracts in progress | 3 | €320,078 | €447,459 | +€127,381 | +39.8% |
| Stocks | 30/36 | €320,078 | €447,459 | +€127,381 | +39.8% |
| Amounts receivable within one year | 40/41 | €55,603 | €77,561 | +€21,958 | +39.5% |
| Trade receivables | 40 | €51,522 | €73,561 | +€22,038 | +42.8% |
| Other amounts receivable | 41 | €4,080 | €4,000 | -€80 | -2.0% |
| Cash at bank and in hand | 54/58 | €11,698 | €48,423 | +€36,724 | +314% |
| Deferred charges and accrued income | 490/1 | €2,913 | €7,019 | +€4,106 | +141% |
| Total equity and liabilities | 10/49 | €409,620 | €602,508 | +€192,887 | +47.1% |
| Equity | 10/15 | €96,697 | €129,831 | +€33,134 | +34.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,097 | €111,231 | +€33,134 | +42.4% |
| Amounts payable | 17/49 | €312,924 | €472,677 | +€159,753 | +51.1% |
| Amounts payable after more than one year | 17 | €147,438 | €115,447 | -€31,991 | -21.7% |
| Financial debts | 170/4 | €147,438 | €115,447 | -€31,991 | -21.7% |
| Amounts payable within one year | 42/48 | €162,953 | €355,373 | +€192,421 | +118% |
| Current portion of amounts payable after more than one year | 42 | €33,667 | €35,116 | +€1,449 | +4.3% |
| Trade debts | 44 | €45,465 | €132,197 | +€86,732 | +191% |
| Suppliers | 440/4 | €45,465 | €132,197 | +€86,732 | +191% |
| Taxes, remuneration and social security | 45 | €39,159 | €27,873 | -€11,285 | -28.8% |
| Taxes | 450/3 | €39,159 | €27,873 | -€11,285 | -28.8% |
| Other amounts payable | 47/48 | €44,663 | €160,187 | +€115,525 | +259% |
| Accrued charges and deferred income | 492/3 | €2,533 | €1,856 | -€677 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,885 | €3,891 | +€2,006 | +106% |
| Other operating charges | 640/8 | €1,594 | €4,199 | +€2,606 | +163% |
| Gross operating margin | 9900 | -€5,325 | €57,802 | +€63,126 | |
| Operating profit (loss) | 9901 | -€8,804 | €49,711 | +€58,515 | |
| Financial income | 75/76B | €262 | €178 | -€84 | -32.0% |
| Recurring financial income | 75 | €262 | €178 | -€84 | -32.0% |
| Financial charges | 65/66B | €11,249 | €12,019 | +€770 | +6.8% |
| Recurring financial charges | 65 | €11,249 | €12,019 | +€770 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,791 | €37,871 | +€57,661 | |
| Income taxes | 67/77 | €140 | €4,736 | +€4,597 | +3,295% |
| Profit (loss) for the period | 9904 | -€19,930 | €33,134 | +€53,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,930 | €33,134 | +€53,064 |
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 1 November 2026 via checked.be.