ESSINT: 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.
ESSINT
Largest movements
- Cash +€30,294
up €30,294 (+199.7%), from €15,172 to €45,466
mainly Receivables within one year (+€22,427) and Current investments (+€16,414)
- Receivables within one year -€22,427
down €22,427 (-76.7%), from €29,232 to €6,805
of which Trade receivables: -€19,595
- Current investments -€16,414
down €16,414 (-81.3%), from €20,200 to €3,786
- Deferred charges and accrued income +€12,909
up €12,909 (+507.9%), from €2,542 to €15,451
- Tangible fixed assets -€12,829
down €12,829 (-25.5%), from €50,256 to €37,427
of which Leasing and similar rights: -€10,540
- Reserves +€10,000
up €10,000 (+21.7%), from €46,000 to €56,000
- Debts after one year -€9,922
down €9,922 (-31.2%), from €31,781 to €21,859
- Other debts -€7,803
down €7,803 (-51.8%), from €15,070 to €7,267
- Accrued charges and deferred income -€5,359
down €5,359 (-89.8%), from €5,967 to €608
- Tax, wage and social debts +€3,733
up €3,733 (+205.9%), from €1,813 to €5,547
- Gross operating margin +€23,423
up €23,423 (+190.6%), from €12,288 to €35,711
- Taxes +€6,409
up €6,409 (+3675.9%), from €174 to €6,583
- Depreciation +€412
up €412 (+2.9%), from €14,187 to €14,599
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 | €117,407 | €108,940 | -€8,468 | -7.2% |
| Fixed assets | 21/28 | €50,261 | €37,432 | -€12,829 | -25.5% |
| Tangible fixed assets | 22/27 | €50,256 | €37,427 | -€12,829 | -25.5% |
| Plant, machinery and equipment | 23 | €8 | €0 | -€8 | -100.0% |
| Furniture and vehicles | 24 | €4,975 | €2,310 | -€2,665 | -53.6% |
| Leasing and similar rights | 25 | €42,993 | €32,454 | -€10,540 | -24.5% |
| Other tangible fixed assets | 26 | €2,279 | €1,755 | -€524 | -23.0% |
| Assets under construction and advance payments | 27 | - | €908 | +€908 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €67,146 | €71,508 | +€4,362 | +6.5% |
| Amounts receivable within one year | 40/41 | €29,232 | €6,805 | -€22,427 | -76.7% |
| Trade receivables | 40 | €20,158 | €564 | -€19,595 | -97.2% |
| Other amounts receivable | 41 | €9,074 | €6,242 | -€2,832 | -31.2% |
| Current investments | 50/53 | €20,200 | €3,786 | -€16,414 | -81.3% |
| Cash at bank and in hand | 54/58 | €15,172 | €45,466 | +€30,294 | +199.7% |
| Deferred charges and accrued income | 490/1 | €2,542 | €15,451 | +€12,909 | +507.9% |
| Total equity and liabilities | 10/49 | €117,407 | €108,940 | -€8,468 | -7.2% |
| Equity | 10/15 | €49,609 | €59,320 | +€9,711 | +19.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €56,000 | +€10,000 | +21.7% |
| Distributable reserves | 133 | €46,000 | €56,000 | +€10,000 | +21.7% |
| Profit (loss) carried forward | 14 | €609 | €320 | -€289 | -47.5% |
| Amounts payable | 17/49 | €67,798 | €49,620 | -€18,178 | -26.8% |
| Amounts payable after more than one year | 17 | €31,781 | €21,859 | -€9,922 | -31.2% |
| Financial debts | 170/4 | €31,781 | €21,859 | -€9,922 | -31.2% |
| Amounts payable within one year | 42/48 | €30,050 | €27,153 | -€2,897 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €9,536 | €9,922 | +€385 | +4.0% |
| Financial debts | 43 | €1,391 | €1,821 | +€429 | +30.9% |
| Credit institutions | 430/8 | €1,391 | €1,821 | +€429 | +30.9% |
| Trade debts | 44 | €2,239 | €2,597 | +€357 | +16.0% |
| Suppliers | 440/4 | €2,239 | €2,597 | +€357 | +16.0% |
| Taxes, remuneration and social security | 45 | €1,813 | €5,547 | +€3,733 | +205.9% |
| Taxes | 450/3 | €1,813 | €5,547 | +€3,733 | +205.9% |
| Other amounts payable | 47/48 | €15,070 | €7,267 | -€7,803 | -51.8% |
| Accrued charges and deferred income | 492/3 | €5,967 | €608 | -€5,359 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,187 | €14,599 | +€412 | +2.9% |
| Other operating charges | 640/8 | €1,955 | €2,042 | +€87 | +4.4% |
| Gross operating margin | 9900 | €12,288 | €35,711 | +€23,423 | +190.6% |
| Operating profit (loss) | 9901 | -€3,854 | €19,070 | +€22,925 | |
| Financial income | 75/76B | €544 | €353 | -€191 | -35.2% |
| Recurring financial income | 75 | €544 | €353 | -€191 | -35.2% |
| Financial charges | 65/66B | €2,377 | €2,129 | -€248 | -10.4% |
| Recurring financial charges | 65 | €2,377 | €2,129 | -€248 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,688 | €17,294 | +€22,981 | |
| Income taxes | 67/77 | €174 | €6,583 | +€6,409 | +3675.9% |
| Profit (loss) for the period | 9904 | -€5,862 | €10,711 | +€16,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,862 | €10,711 | +€16,572 |
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.