Essimmo: 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.
Essimmo
Largest movements
- Tangible fixed assets -€8,134
down €8,134 (-4.4%), from €185,041 to €176,907
- Cash -€2,739
down €2,739 (-10.1%), from €27,070 to €24,331
mainly Net result for the year (-€41,968) and Receivables within one year (-€515)
- Reserves -€41,968
down €41,968 (-43.6%), from €96,180 to €54,212
- Other debts +€23,173
up €23,173 (+44.4%), from €52,197 to €75,370
- Accrued charges and deferred income +€6,700
up €6,700, from €0 to €6,700
- Financial charges +€2,005
up €2,005 (+109.6%), from €1,829 to €3,834
- Gross operating margin +€832
up €832 (+9.6%), from -€8,627 to -€7,795
- Other operating charges -€347
down €347 (-1.5%), from €22,553 to €22,206
- Depreciation -€130
down €130 (-1.6%), from €8,263 to €8,134
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 | €213,175 | €202,823 | -€10,353 | -4.9% |
| Fixed assets | 21/28 | €185,041 | €176,907 | -€8,134 | -4.4% |
| Tangible fixed assets | 22/27 | €185,041 | €176,907 | -€8,134 | -4.4% |
| Land and buildings | 22 | €185,041 | €176,907 | -€8,134 | -4.4% |
| Current assets | 29/58 | €28,134 | €25,915 | -€2,219 | -7.9% |
| Amounts receivable within one year | 40/41 | €387 | €902 | +€515 | +132.9% |
| Other amounts receivable | 41 | €387 | €902 | +€515 | +132.9% |
| Cash at bank and in hand | 54/58 | €27,070 | €24,331 | -€2,739 | -10.1% |
| Deferred charges and accrued income | 490/1 | €677 | €682 | +€5 | +0.8% |
| Total equity and liabilities | 10/49 | €213,175 | €202,823 | -€10,353 | -4.9% |
| Equity | 10/15 | €158,680 | €116,712 | -€41,968 | -26.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €96,180 | €54,212 | -€41,968 | -43.6% |
| Distributable reserves | 133 | €96,180 | €54,212 | -€41,968 | -43.6% |
| Amounts payable | 17/49 | €54,495 | €86,110 | +€31,616 | +58.0% |
| Amounts payable within one year | 42/48 | €54,495 | €79,410 | +€24,916 | +45.7% |
| Trade debts | 44 | €2,298 | €4,040 | +€1,742 | +75.8% |
| Suppliers | 440/4 | €2,298 | €4,040 | +€1,742 | +75.8% |
| Other amounts payable | 47/48 | €52,197 | €75,370 | +€23,173 | +44.4% |
| Accrued charges and deferred income | 492/3 | €0 | €6,700 | +€6,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €8,134 | -€130 | -1.6% |
| Other operating charges | 640/8 | €22,553 | €22,206 | -€347 | -1.5% |
| Non-recurring operating charges | 66A | €400 | €0 | -€400 | -100.0% |
| Gross operating margin | 9900 | -€8,627 | -€7,795 | +€832 | +9.6% |
| Operating profit (loss) | 9901 | -€39,844 | -€38,135 | +€1,709 | +4.3% |
| Financial income | 75/76B | €56 | €1 | -€56 | -98.9% |
| Recurring financial income | 75 | €56 | €1 | -€56 | -98.9% |
| Financial charges | 65/66B | €1,829 | €3,834 | +€2,005 | +109.6% |
| Recurring financial charges | 65 | €1,829 | €3,834 | +€2,005 | +109.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,617 | -€41,968 | -€351 | -0.8% |
| Profit (loss) for the period | 9904 | -€41,617 | -€41,968 | -€351 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,617 | -€41,968 | -€351 | -0.8% |
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 5 October 2026 via checked.be.