ESSIER: what changed
Two fiscal 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.
ESSIER
Largest movements
- Cash -€3,930
down €3,930 (-85.2%), from €4,612 to €682
mainly Net result for the year (-€6,362) and Receivables within one year (-€730)
- Profit (loss) carried forward -€6,362
down €6,362 (-4.0%), from -€158,477 to -€164,839
- Other debts +€2,500
up €2,500 (+0.8%), from €301,232 to €303,732
- Financial charges -€4,703
down €4,703 (-96.2%), from €4,887 to €184
- Gross operating margin -€1,733
down €1,733 (-52.2%), from -€3,322 to -€5,055
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 | €183,583 | €179,721 | -€3,862 | -2.1% |
| Fixed assets | 21/28 | €77,978 | €77,316 | -€662 | -0.8% |
| Intangible fixed assets | 21 | €77,000 | €77,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €678 | €16 | -€662 | -97.6% |
| Furniture and vehicles | 24 | €678 | €16 | -€662 | -97.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €105,605 | €102,405 | -€3,200 | -3.0% |
| Stocks and contracts in progress | 3 | €84,590 | €84,590 | = | 0.0% |
| Stocks | 30/36 | €84,590 | €84,590 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,403 | €17,133 | +€730 | +4.5% |
| Trade receivables | 40 | €1,331 | €1,331 | = | 0.0% |
| Other amounts receivable | 41 | €15,072 | €15,802 | +€730 | +4.8% |
| Cash at bank and in hand | 54/58 | €4,612 | €682 | -€3,930 | -85.2% |
| Total equity and liabilities | 10/49 | €183,583 | €179,721 | -€3,862 | -2.1% |
| Equity | 10/15 | -€142,211 | -€148,573 | -€6,362 | -4.5% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Reserves | 13 | €766 | €766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €766 | €766 | = | 0.0% |
| Reserves not available under the articles | 1311 | €766 | €766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,477 | -€164,839 | -€6,362 | -4.0% |
| Amounts payable | 17/49 | €325,794 | €328,294 | +€2,500 | +0.8% |
| Amounts payable after more than one year | 17 | €24,500 | €24,500 | = | 0.0% |
| Other amounts payable | 178/9 | €24,500 | €24,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €301,232 | €303,732 | +€2,500 | +0.8% |
| Other amounts payable | 47/48 | €301,232 | €303,732 | +€2,500 | +0.8% |
| Accrued charges and deferred income | 492/3 | €62 | €62 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €662 | = | 0.0% |
| Other operating charges | 640/8 | €450 | €461 | +€11 | +2.4% |
| Gross operating margin | 9900 | -€3,322 | -€5,055 | -€1,733 | -52.2% |
| Operating profit (loss) | 9901 | -€4,434 | -€6,178 | -€1,744 | -39.3% |
| Financial charges | 65/66B | €4,887 | €184 | -€4,703 | -96.2% |
| Recurring financial charges | 65 | €4,887 | €184 | -€4,703 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,321 | -€6,362 | +€2,959 | +31.7% |
| Profit (loss) for the period | 9904 | -€9,321 | -€6,362 | +€2,959 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,321 | -€6,362 | +€2,959 | +31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.