Essoh Médic: 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.
Essoh Médic
Largest movements
- Tangible fixed assets -€34,230
down €34,230 (-7.7%), from €444,212 to €409,982
of which Other tangible fixed assets: -€33,644
- Cash +€21,303
up €21,303 (+157%), from €13,536 to €34,839
mainly Net result for the year (+€48,339) and Depreciation (+€40,513)
- Receivables within one year +€19,746
up €19,746 (+205%), from €9,656 to €29,402
- Debts after one year -€54,157
down €54,157 (-13.8%), from €393,224 to €339,067
- Reserves +€48,339
up €48,339 (+64.9%), from €74,521 to €122,860
of which Distributable reserves: +€48,339
- Current portion of long-term debt +€6,489
up €6,489 (+16.6%), from €39,072 to €45,561
- Tax, wage and social debts +€6,265
up €6,265 (+126%), from €4,962 to €11,228
of which Taxes: +€6,151
- Gross operating margin +€15,402
up €15,402 (+14.2%), from €108,497 to €123,899
- Staff costs -€7,013
down €7,013 (-98.9%), from €7,092 to €79
- Taxes +€6,797
up €6,797 (+43.8%), from €15,505 to €22,303
- Other operating charges +€2,376
up €2,376 (+93.7%), from €2,536 to €4,911
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €554,367 | €560,507 | +€6,139 | +1.1% |
| Fixed assets | 21/28 | €444,289 | €410,059 | -€34,230 | -7.7% |
| Tangible fixed assets | 22/27 | €444,212 | €409,982 | -€34,230 | -7.7% |
| Land and buildings | 22 | €4,175 | €1,815 | -€2,360 | -56.5% |
| Plant, machinery and equipment | 23 | €5,048 | €5,822 | +€774 | +15.3% |
| Other tangible fixed assets | 26 | €434,989 | €401,345 | -€33,644 | -7.7% |
| Assets under construction and advance payments | 27 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €110,078 | €150,448 | +€40,369 | +36.7% |
| Amounts receivable after more than one year | 29 | €78,576 | €82,314 | +€3,737 | +4.8% |
| Other amounts receivable | 291 | €78,576 | €82,314 | +€3,737 | +4.8% |
| Amounts receivable within one year | 40/41 | €9,656 | €29,402 | +€19,746 | +205% |
| Other amounts receivable | 41 | €9,656 | €29,402 | +€19,746 | +205% |
| Cash at bank and in hand | 54/58 | €13,536 | €34,839 | +€21,303 | +157% |
| Deferred charges and accrued income | 490/1 | €8,311 | €3,893 | -€4,418 | -53.2% |
| Total equity and liabilities | 10/49 | €554,367 | €560,507 | +€6,139 | +1.1% |
| Equity | 10/15 | €86,921 | €135,260 | +€48,339 | +55.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,521 | €122,860 | +€48,339 | +64.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,661 | €121,000 | +€48,339 | +66.5% |
| Amounts payable | 17/49 | €467,447 | €425,247 | -€42,200 | -9.0% |
| Amounts payable after more than one year | 17 | €393,224 | €339,067 | -€54,157 | -13.8% |
| Financial debts | 170/4 | €393,224 | €339,067 | -€54,157 | -13.8% |
| Amounts payable within one year | 42/48 | €74,223 | €86,180 | +€11,957 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €39,072 | €45,561 | +€6,489 | +16.6% |
| Financial debts | 43 | €12,500 | €12,500 | = | 0.0% |
| Other loans | 439 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €17,690 | €16,891 | -€798 | -4.5% |
| Suppliers | 440/4 | €17,690 | €16,891 | -€798 | -4.5% |
| Taxes, remuneration and social security | 45 | €4,962 | €11,228 | +€6,265 | +126% |
| Taxes | 450/3 | €1,618 | €7,769 | +€6,151 | +380% |
| Remuneration and social security | 454/9 | €3,344 | €3,459 | +€115 | +3.4% |
| Remuneration, social security and pensions | 62 | €7,092 | €79 | -€7,013 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,346 | €40,513 | -€833 | -2.0% |
| Other operating charges | 640/8 | €2,536 | €4,911 | +€2,376 | +93.7% |
| Gross operating margin | 9900 | €108,497 | €123,899 | +€15,402 | +14.2% |
| Operating profit (loss) | 9901 | €57,523 | €78,396 | +€20,873 | +36.3% |
| Financial income | 75/76B | €3,737 | €2,972 | -€766 | -20.5% |
| Recurring financial income | 75 | €3,737 | €2,972 | -€766 | -20.5% |
| Financial charges | 65/66B | €11,960 | €10,726 | -€1,234 | -10.3% |
| Recurring financial charges | 65 | €11,960 | €10,726 | -€1,234 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €49,300 | €70,642 | +€21,342 | +43.3% |
| Income taxes | 67/77 | €15,505 | €22,303 | +€6,797 | +43.8% |
| Profit (loss) for the period | 9904 | €33,795 | €48,339 | +€14,545 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,795 | €48,339 | +€14,545 | +43.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.