ESSERDERMA: 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.
ESSERDERMA
Largest movements
- Cash +€72,324
up €72,324 (+14.4%), from €500,816 to €573,140
mainly Net result for the year (+€83,837) and Depreciation (+€55,740)
- Intangible fixed assets -€23,134
down €23,134 (-25.0%), from €92,535 to €69,401
- Tangible fixed assets -€18,364
down €18,364 (-10.3%), from €178,777 to €160,413
of which Leasing and similar rights: -€18,557
- Reserves +€29,107
up €29,107 (+7.5%), from €389,799 to €418,906
of which Distributable reserves: +€29,107
- Debts after one year -€13,252
down €13,252 (-19.3%), from €68,545 to €55,293
- Other debts +€8,919
up €8,919 (+11.3%), from €78,844 to €87,763
- Gross operating margin +€15,713
up €15,713 (+7.2%), from €217,548 to €233,261
- Depreciation +€14,105
up €14,105 (+33.9%), from €41,635 to €55,740
- Other operating charges -€6,810
down €6,810 (-37.7%), from €18,051 to €11,241
- Taxes +€5,012
up €5,012 (+17.1%), from €29,290 to €34,302
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 | €779,942 | €807,684 | +€27,742 | +3.6% |
| Fixed assets | 21/28 | €271,312 | €229,814 | -€41,498 | -15.3% |
| Intangible fixed assets | 21 | €92,535 | €69,401 | -€23,134 | -25.0% |
| Tangible fixed assets | 22/27 | €178,777 | €160,413 | -€18,364 | -10.3% |
| Land and buildings | 22 | €69,893 | €66,513 | -€3,380 | -4.8% |
| Plant, machinery and equipment | 23 | €576 | €396 | -€180 | -31.2% |
| Furniture and vehicles | 24 | €790 | €4,543 | +€3,753 | +475.1% |
| Leasing and similar rights | 25 | €102,977 | €84,420 | -€18,557 | -18.0% |
| Other tangible fixed assets | 26 | €4,541 | €4,541 | = | 0.0% |
| Current assets | 29/58 | €508,630 | €577,870 | +€69,240 | +13.6% |
| Amounts receivable within one year | 40/41 | €3,342 | - | -€3,342 | |
| Other amounts receivable | 41 | €3,342 | - | -€3,342 | |
| Cash at bank and in hand | 54/58 | €500,816 | €573,140 | +€72,324 | +14.4% |
| Deferred charges and accrued income | 490/1 | €4,472 | €4,730 | +€258 | +5.8% |
| Total equity and liabilities | 10/49 | €779,942 | €807,684 | +€27,742 | +3.6% |
| Equity | 10/15 | €590,128 | €619,235 | +€29,107 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €389,799 | €418,906 | +€29,107 | +7.5% |
| 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 | €387,939 | €417,046 | +€29,107 | +7.5% |
| Profit (loss) carried forward | 14 | €187,929 | €187,929 | +€0 | 0.0% |
| Amounts payable | 17/49 | €189,814 | €188,449 | -€1,365 | -0.7% |
| Amounts payable after more than one year | 17 | €68,545 | €55,293 | -€13,252 | -19.3% |
| Financial debts | 170/4 | €68,545 | €55,293 | -€13,252 | -19.3% |
| Amounts payable within one year | 42/48 | €121,269 | €133,156 | +€11,887 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €31,111 | €31,816 | +€705 | +2.3% |
| Trade debts | 44 | €1,558 | €2,402 | +€844 | +54.1% |
| Suppliers | 440/4 | €1,558 | €2,402 | +€844 | +54.1% |
| Taxes, remuneration and social security | 45 | €9,756 | €11,176 | +€1,420 | +14.6% |
| Taxes | 450/3 | €7,756 | €9,176 | +€1,420 | +18.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €78,844 | €87,763 | +€8,919 | +11.3% |
| Non-recurring operating income | 76A | €19,033 | - | -€19,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,635 | €55,740 | +€14,105 | +33.9% |
| Other operating charges | 640/8 | €18,051 | €11,241 | -€6,810 | -37.7% |
| Gross operating margin | 9900 | €217,548 | €233,261 | +€15,713 | +7.2% |
| Operating profit (loss) | 9901 | €157,862 | €166,280 | +€8,418 | +5.3% |
| Financial income | 75/76B | €1,134 | €3,045 | +€1,911 | +168.5% |
| Recurring financial income | 75 | €1,134 | €3,045 | +€1,911 | +168.5% |
| Financial charges | 65/66B | €52,874 | €51,186 | -€1,688 | -3.2% |
| Recurring financial charges | 65 | €52,874 | €51,186 | -€1,688 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €106,122 | €118,139 | +€12,017 | +11.3% |
| Income taxes | 67/77 | €29,290 | €34,302 | +€5,012 | +17.1% |
| Profit (loss) for the period | 9904 | €76,832 | €83,837 | +€7,005 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,832 | €83,837 | +€7,005 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.