ESSERS CONSULTANCY: 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.
ESSERS CONSULTANCY
Largest movements
- Tangible fixed assets -€433,228
down €433,228 (-98.5%), from €439,672 to €6,444
of which Assets under construction and advance payments: -€381,526
- Deferred charges and accrued income +€53,316
up €53,316 (+2,107%), from €2,531 to €55,847
- Cash -€32,668
down €32,668 (-39.1%), from €83,630 to €50,962
mainly Contributions, distributions and other (-€297,433) and Debts after one year (-€148,451)
- Receivables within one year -€26,879
down €26,879 (-26.3%), from €102,354 to €75,475
of which Trade receivables: -€59,350
- Receivables after one year -€17,000
down €17,000 (-100%), from €17,000 to €0
- Debts after one year -€148,451
down €148,451 (-90.4%), from €164,167 to €15,716
- Current portion of long-term debt -€135,123
down €135,123 (-91.0%), from €148,492 to €13,369
- Reserves -€87,447
down €87,447 (-41.2%), from €212,433 to €124,986
- Other debts -€63,548
down €63,548 (-100%), from €63,548 to €0
- Tax, wage and social debts -€24,664
down €24,664 (-39.0%), from €63,283 to €38,620
- Financial income +€50,633
up €50,633 (+203%), from €25,000 to €75,633
- Gross operating margin +€5,548
up €5,548 (+2.6%), from €209,685 to €215,233
- Financial charges -€5,114
down €5,114 (-45.6%), from €11,202 to €6,089
- Taxes -€2,828
down €2,828 (-6.4%), from €44,260 to €41,433
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 | €682,187 | €216,728 | -€465,459 | -68.2% |
| Fixed assets | 21/28 | €476,672 | €34,444 | -€442,228 | -92.8% |
| Intangible fixed assets | 21 | €27,000 | €18,000 | -€9,000 | -33.3% |
| Tangible fixed assets | 22/27 | €439,672 | €6,444 | -€433,228 | -98.5% |
| Land and buildings | 22 | €49,926 | €964 | -€48,962 | -98.1% |
| Plant, machinery and equipment | 23 | €8,220 | €5,480 | -€2,740 | -33.3% |
| Assets under construction and advance payments | 27 | €381,526 | €0 | -€381,526 | -100% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €205,515 | €182,284 | -€23,232 | -11.3% |
| Amounts receivable after more than one year | 29 | €17,000 | €0 | -€17,000 | -100% |
| Other amounts receivable | 291 | €17,000 | €0 | -€17,000 | -100% |
| Amounts receivable within one year | 40/41 | €102,354 | €75,475 | -€26,879 | -26.3% |
| Trade receivables | 40 | €102,354 | €43,004 | -€59,350 | -58.0% |
| Other amounts receivable | 41 | - | €32,470 | +€32,470 | |
| Cash at bank and in hand | 54/58 | €83,630 | €50,962 | -€32,668 | -39.1% |
| Deferred charges and accrued income | 490/1 | €2,531 | €55,847 | +€53,316 | +2,107% |
| Total equity and liabilities | 10/49 | €682,187 | €216,728 | -€465,459 | -68.2% |
| Equity | 10/15 | €231,033 | €143,586 | -€87,447 | -37.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,433 | €124,986 | -€87,447 | -41.2% |
| Distributable reserves | 133 | €212,433 | €124,986 | -€87,447 | -41.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €451,154 | €73,142 | -€378,012 | -83.8% |
| Amounts payable after more than one year | 17 | €164,167 | €15,716 | -€148,451 | -90.4% |
| Financial debts | 170/4 | €164,167 | €15,716 | -€148,451 | -90.4% |
| Amounts payable within one year | 42/48 | €286,987 | €57,426 | -€229,561 | -80.0% |
| Current portion of amounts payable after more than one year | 42 | €148,492 | €13,369 | -€135,123 | -91.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €11,664 | €5,438 | -€6,226 | -53.4% |
| Suppliers | 440/4 | €11,664 | €5,438 | -€6,226 | -53.4% |
| Taxes, remuneration and social security | 45 | €63,283 | €38,620 | -€24,664 | -39.0% |
| Taxes | 450/3 | €63,283 | €38,620 | -€24,664 | -39.0% |
| Other amounts payable | 47/48 | €63,548 | €0 | -€63,548 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20 | €0 | -€20 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,436 | €12,258 | -€178 | -1.4% |
| Other operating charges | 640/8 | €502 | €525 | +€23 | +4.5% |
| Non-recurring operating charges | 66A | - | €20,576 | +€20,576 | |
| Gross operating margin | 9900 | €209,685 | €215,233 | +€5,548 | +2.6% |
| Operating profit (loss) | 9901 | €196,727 | €181,875 | -€14,853 | -7.5% |
| Financial income | 75/76B | €25,000 | €75,633 | +€50,633 | +203% |
| Recurring financial income | 75 | €25,000 | €75,633 | +€50,633 | +203% |
| Financial charges | 65/66B | €11,202 | €6,089 | -€5,114 | -45.6% |
| Recurring financial charges | 65 | €11,202 | €6,089 | -€5,114 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €210,525 | €251,419 | +€40,894 | +19.4% |
| Income taxes | 67/77 | €44,260 | €41,433 | -€2,828 | -6.4% |
| Profit (loss) for the period | 9904 | €166,264 | €209,986 | +€43,722 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,264 | €209,986 | +€43,722 | +26.3% |
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 28 October 2026 via checked.be.