ESSLIA: 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.
ESSLIA
Largest movements
- Stocks and contracts +€2,105
new in 2024: €2,105
- Cash -€1,558
down €1,558 (-52.9%), from €2,947 to €1,389
mainly Net result for the year (-€4,214) and Tax, wage and social debts (-€2,816)
- Trade debts +€6,312
new in 2024: €6,312
- Profit (loss) carried forward -€4,214
down €4,214 (-23.7%), from -€17,801 to -€22,015
- Tax, wage and social debts -€2,816
down €2,816 (-6.4%), from €44,173 to €41,356
of which Taxes: -€4,316
- Other debts +€808
up €808 (+27.0%), from €2,989 to €3,798
- Short-term financial debts +€324
new in 2024: €324
- Gross operating margin +€5,097
up €5,097, from -€296 to €4,801
- Other operating charges +€2,950
up €2,950 (+138.8%), from €2,125 to €5,075
- Financial charges +€2,684
up €2,684 (+200.4%), from €1,339 to €4,023
- Financial income +€70
up €70 (+516.9%), from €14 to €84
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,861 | €32,274 | +€414 | +1.3% |
| Current assets | 29/58 | €31,861 | €32,274 | +€414 | +1.3% |
| Stocks and contracts in progress | 3 | - | €2,105 | +€2,105 | |
| Stocks | 30/36 | - | €2,105 | +€2,105 | |
| Amounts receivable within one year | 40/41 | €28,914 | €28,780 | -€134 | -0.5% |
| Trade receivables | 40 | €134 | - | -€134 | |
| Other amounts receivable | 41 | €28,780 | €28,780 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,947 | €1,389 | -€1,558 | -52.9% |
| Total equity and liabilities | 10/49 | €31,861 | €32,274 | +€414 | +1.3% |
| Equity | 10/15 | -€15,301 | -€19,515 | -€4,214 | -27.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,801 | -€22,015 | -€4,214 | -23.7% |
| Amounts payable | 17/49 | €47,162 | €51,789 | +€4,627 | +9.8% |
| Amounts payable within one year | 42/48 | €47,162 | €51,789 | +€4,627 | +9.8% |
| Financial debts | 43 | - | €324 | +€324 | |
| Credit institutions | 430/8 | - | €324 | +€324 | |
| Trade debts | 44 | - | €6,312 | +€6,312 | |
| Suppliers | 440/4 | - | €6,312 | +€6,312 | |
| Taxes, remuneration and social security | 45 | €44,173 | €41,356 | -€2,816 | -6.4% |
| Taxes | 450/3 | €44,173 | €39,856 | -€4,316 | -9.8% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €2,989 | €3,798 | +€808 | +27.0% |
| Other operating charges | 640/8 | €2,125 | €5,075 | +€2,950 | +138.8% |
| Gross operating margin | 9900 | -€296 | €4,801 | +€5,097 | |
| Operating profit (loss) | 9901 | -€2,421 | -€274 | +€2,147 | +88.7% |
| Financial income | 75/76B | €14 | €84 | +€70 | +516.9% |
| Recurring financial income | 75 | €14 | €84 | +€70 | +516.9% |
| Financial charges | 65/66B | €1,339 | €4,023 | +€2,684 | +200.4% |
| Recurring financial charges | 65 | €1,339 | €4,023 | +€2,684 | +200.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,747 | -€4,214 | -€467 | -12.5% |
| Profit (loss) for the period | 9904 | -€3,747 | -€4,214 | -€467 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,747 | -€4,214 | -€467 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.