Essentius Consulting: 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.
Essentius Consulting
Largest movements
- Cash -€19,933
down €19,933 (-17.2%), from €116,173 to €96,240
mainly Net result for the year (-€49,851) and Advances received (-€1,804)
- Receivables within one year -€17,200
down €17,200 (-41.9%), from €41,048 to €23,848
of which Trade receivables: -€12,466
- Tangible fixed assets -€10,619
down €10,619 (-54.5%), from €19,491 to €8,872
of which Furniture and vehicles: -€10,298
- Reserves -€49,851
down €49,851 (-44.0%), from €113,383 to €63,532
of which Distributable reserves: -€49,851
- Trade debts +€2,097
up €2,097 (+296%), from €708 to €2,805
- Advances received -€1,804
no longer reported in 2025 (was €1,804)
- Gross operating margin -€23,443
down €23,443 (-178%), from -€13,156 to -€36,599
- Depreciation -€2,420
down €2,420 (-18.6%), from €13,039 to €10,619
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 | €179,982 | €131,847 | -€48,136 | -26.7% |
| Fixed assets | 21/28 | €19,491 | €8,872 | -€10,619 | -54.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €19,491 | €8,872 | -€10,619 | -54.5% |
| Plant, machinery and equipment | 23 | €321 | €0 | -€321 | -100% |
| Furniture and vehicles | 24 | €19,169 | €8,872 | -€10,298 | -53.7% |
| Current assets | 29/58 | €160,492 | €122,975 | -€37,517 | -23.4% |
| Amounts receivable within one year | 40/41 | €41,048 | €23,848 | -€17,200 | -41.9% |
| Trade receivables | 40 | €35,425 | €22,959 | -€12,466 | -35.2% |
| Other amounts receivable | 41 | €5,623 | €889 | -€4,734 | -84.2% |
| Cash at bank and in hand | 54/58 | €116,173 | €96,240 | -€19,933 | -17.2% |
| Deferred charges and accrued income | 490/1 | €3,271 | €2,886 | -€384 | -11.7% |
| Total equity and liabilities | 10/49 | €179,982 | €131,847 | -€48,136 | -26.7% |
| Equity | 10/15 | €175,383 | €125,532 | -€49,851 | -28.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €113,383 | €63,532 | -€49,851 | -44.0% |
| Non-distributable reserves | 130/1 | €9,357 | €9,357 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,357 | €9,357 | = | 0.0% |
| Tax-exempt reserves | 132 | €467 | €467 | = | 0.0% |
| Distributable reserves | 133 | €103,559 | €53,708 | -€49,851 | -48.1% |
| Amounts payable | 17/49 | €4,599 | €6,314 | +€1,715 | +37.3% |
| Amounts payable within one year | 42/48 | €3,151 | €3,246 | +€95 | +3.0% |
| Trade debts | 44 | €708 | €2,805 | +€2,097 | +296% |
| Suppliers | 440/4 | €708 | €2,805 | +€2,097 | +296% |
| Advances received on contracts in progress | 46 | €1,804 | - | -€1,804 | |
| Taxes, remuneration and social security | 45 | €639 | €441 | -€198 | -31.0% |
| Taxes | 450/3 | €639 | €441 | -€198 | -31.0% |
| Accrued charges and deferred income | 492/3 | €1,448 | €3,069 | +€1,621 | +112% |
| Remuneration, social security and pensions | 62 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,039 | €10,619 | -€2,420 | -18.6% |
| Other operating charges | 640/8 | €1,739 | €1,519 | -€221 | -12.7% |
| Gross operating margin | 9900 | -€13,156 | -€36,599 | -€23,443 | -178% |
| Operating profit (loss) | 9901 | -€27,971 | -€48,736 | -€20,765 | -74.2% |
| Financial income | 75/76B | €415 | €282 | -€133 | -32.1% |
| Recurring financial income | 75 | €415 | €282 | -€133 | -32.1% |
| Financial charges | 65/66B | €782 | €871 | +€90 | +11.5% |
| Recurring financial charges | 65 | €782 | €871 | +€90 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,337 | -€49,325 | -€20,988 | -74.1% |
| Income taxes | 67/77 | €596 | €526 | -€71 | -11.8% |
| Profit (loss) for the period | 9904 | -€28,933 | -€49,851 | -€20,918 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,933 | -€49,851 | -€20,918 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.