ESSENTO: 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.
ESSENTO
Largest movements
- Receivables within one year -€934
down €934 (-6.7%), from €13,928 to €12,994
of which Trade receivables: -€1,237
- Profit (loss) carried forward +€3,517
up €3,517 (+21.4%), from -€16,468 to -€12,952
- Trade debts -€2,886
down €2,886 (-75.1%), from €3,845 to €959
- Tax, wage and social debts -€1,636
down €1,636 (-45.1%), from €3,625 to €1,989
- Gross operating margin +€12,057
up €12,057, from -€6,897 to €5,161
- Taxes +€1,022
new in 2025: €1,022
- Other operating charges -€596
down €596 (-52.4%), from €1,137 to €541
- Depreciation -€218
no longer reported in 2025 (was €218)
- Financial charges +€209
up €209 (+37.3%), from €560 to €770
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,246 | €13,268 | -€978 | -6.9% |
| Fixed assets | 21/28 | €234 | €234 | = | 0.0% |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €14,012 | €13,034 | -€978 | -7.0% |
| Amounts receivable within one year | 40/41 | €13,928 | €12,994 | -€934 | -6.7% |
| Trade receivables | 40 | €1,237 | - | -€1,237 | |
| Other amounts receivable | 41 | €12,691 | €12,994 | +€303 | +2.4% |
| Deferred charges and accrued income | 490/1 | €85 | €41 | -€44 | -51.9% |
| Total equity and liabilities | 10/49 | €14,246 | €13,268 | -€978 | -6.9% |
| Equity | 10/15 | €3,992 | €7,508 | +€3,517 | +88.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,468 | -€12,952 | +€3,517 | +21.4% |
| Amounts payable | 17/49 | €10,254 | €5,760 | -€4,494 | -43.8% |
| Amounts payable within one year | 42/48 | €10,254 | €5,760 | -€4,494 | -43.8% |
| Financial debts | 43 | €2,785 | €2,812 | +€28 | +1.0% |
| Credit institutions | 430/8 | €2,785 | €2,812 | +€28 | +1.0% |
| Trade debts | 44 | €3,845 | €959 | -€2,886 | -75.1% |
| Suppliers | 440/4 | €3,845 | €959 | -€2,886 | -75.1% |
| Taxes, remuneration and social security | 45 | €3,625 | €1,989 | -€1,636 | -45.1% |
| Taxes | 450/3 | €3,625 | €1,989 | -€1,636 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | - | -€218 | |
| Other operating charges | 640/8 | €1,137 | €541 | -€596 | -52.4% |
| Gross operating margin | 9900 | -€6,897 | €5,161 | +€12,057 | |
| Operating profit (loss) | 9901 | -€8,252 | €4,620 | +€12,872 | |
| Financial income | 75/76B | €683 | €689 | +€5 | +0.8% |
| Recurring financial income | 75 | €683 | €689 | +€5 | +0.8% |
| Financial charges | 65/66B | €560 | €770 | +€209 | +37.3% |
| Recurring financial charges | 65 | €560 | €770 | +€209 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,130 | €4,538 | +€12,668 | |
| Income taxes | 67/77 | - | €1,022 | +€1,022 | |
| Profit (loss) for the period | 9904 | -€8,130 | €3,517 | +€11,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,130 | €3,517 | +€11,646 |
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 16 October 2026 via checked.be.