ESSILNA: 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.
ESSILNA
Largest movements
- Stocks and contracts -€21,107
down €21,107 (-30.4%), from €69,340 to €48,233
- Cash +€18,955
up €18,955 (+20.4%), from €92,746 to €111,702
mainly Trade debts (+€21,444) and Stocks and contracts (+€21,107)
- Receivables within one year +€16,794
up €16,794 (+323.5%), from €5,191 to €21,984
of which Trade receivables: +€13,511
- Receivables after one year -€10,200
down €10,200 (-49.8%), from €20,462 to €10,262
- Tangible fixed assets -€5,163
down €5,163 (-24.7%), from €20,936 to €15,773
of which Furniture and vehicles: -€4,885
- Trade debts +€21,444
up €21,444 (+16.8%), from €127,940 to €149,384
- Other debts -€18,939
down €18,939 (-100.0%), from €18,939 to €0
- Profit (loss) carried forward -€6,737
down €6,737 (-16.5%), from €40,829 to €34,092
- Tax, wage and social debts +€5,699
up €5,699 (+40.4%), from €14,121 to €19,820
of which Remuneration and social security: +€6,199
- Debts after one year -€5,298
down €5,298 (-70.1%), from €7,556 to €2,257
- Gross operating margin -€20,078
down €20,078 (-13.7%), from €146,598 to €126,520
- Staff costs +€12,855
up €12,855 (+12.4%), from €103,864 to €116,718
- Taxes -€6,408
down €6,408 (-95.3%), from €6,722 to €314
- Financial charges -€2,207
down €2,207 (-32.8%), from €6,739 to €4,531
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 | €229,890 | €225,112 | -€4,778 | -2.1% |
| Fixed assets | 21/28 | €21,181 | €16,018 | -€5,163 | -24.4% |
| Tangible fixed assets | 22/27 | €20,936 | €15,773 | -€5,163 | -24.7% |
| Plant, machinery and equipment | 23 | €1,744 | €1,645 | -€99 | -5.7% |
| Furniture and vehicles | 24 | €14,849 | €9,963 | -€4,885 | -32.9% |
| Other tangible fixed assets | 26 | €4,344 | €4,165 | -€179 | -4.1% |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €208,708 | €209,093 | +€385 | +0.2% |
| Amounts receivable after more than one year | 29 | €20,462 | €10,262 | -€10,200 | -49.8% |
| Other amounts receivable | 291 | €20,462 | €10,262 | -€10,200 | -49.8% |
| Stocks and contracts in progress | 3 | €69,340 | €48,233 | -€21,107 | -30.4% |
| Stocks | 30/36 | €69,340 | €48,233 | -€21,107 | -30.4% |
| Amounts receivable within one year | 40/41 | €5,191 | €21,984 | +€16,794 | +323.5% |
| Trade receivables | 40 | €3,889 | €17,400 | +€13,511 | +347.4% |
| Other amounts receivable | 41 | €1,302 | €4,585 | +€3,283 | +252.1% |
| Cash at bank and in hand | 54/58 | €92,746 | €111,702 | +€18,955 | +20.4% |
| Deferred charges and accrued income | 490/1 | €20,969 | €16,912 | -€4,057 | -19.3% |
| Total equity and liabilities | 10/49 | €229,890 | €225,112 | -€4,778 | -2.1% |
| Equity | 10/15 | €55,089 | €48,352 | -€6,737 | -12.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €40,829 | €34,092 | -€6,737 | -16.5% |
| Amounts payable | 17/49 | €174,800 | €176,759 | +€1,959 | +1.1% |
| Amounts payable after more than one year | 17 | €7,556 | €2,257 | -€5,298 | -70.1% |
| Financial debts | 170/4 | €7,556 | €2,257 | -€5,298 | -70.1% |
| Amounts payable within one year | 42/48 | €167,238 | €174,502 | +€7,265 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €6,238 | €5,298 | -€940 | -15.1% |
| Trade debts | 44 | €127,940 | €149,384 | +€21,444 | +16.8% |
| Suppliers | 440/4 | €127,940 | €149,384 | +€21,444 | +16.8% |
| Taxes, remuneration and social security | 45 | €14,121 | €19,820 | +€5,699 | +40.4% |
| Taxes | 450/3 | €6,441 | €5,941 | -€500 | -7.8% |
| Remuneration and social security | 454/9 | €7,680 | €13,879 | +€6,199 | +80.7% |
| Other amounts payable | 47/48 | €18,939 | €0 | -€18,939 | -100.0% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Remuneration, social security and pensions | 62 | €103,864 | €116,718 | +€12,855 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,459 | €7,503 | +€1,044 | +16.2% |
| Other operating charges | 640/8 | €5,396 | €5,333 | -€63 | -1.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €146,598 | €126,520 | -€20,078 | -13.7% |
| Operating profit (loss) | 9901 | €30,880 | -€3,034 | -€33,914 | |
| Financial income | 75/76B | €1,299 | €1,143 | -€157 | -12.1% |
| Recurring financial income | 75 | €1,299 | €1,143 | -€157 | -12.1% |
| Financial charges | 65/66B | €6,739 | €4,531 | -€2,207 | -32.8% |
| Recurring financial charges | 65 | €6,739 | €4,531 | -€2,207 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €25,440 | -€6,423 | -€31,864 | |
| Income taxes | 67/77 | €6,722 | €314 | -€6,408 | -95.3% |
| Profit (loss) for the period | 9904 | €18,719 | -€6,737 | -€25,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,719 | -€6,737 | -€25,456 |
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 10 October 2026 via checked.be.