Essoral: 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.
Essoral
Largest movements
- Cash -€127,484
down €127,484 (-33.0%), from €386,572 to €259,088
mainly Contributions, distributions and other (-€689,855) and Receivables within one year (-€114,221)
- Receivables within one year +€114,221
up €114,221 (+1684.9%), from €6,779 to €121,000
of which Trade receivables: +€120,583
- Tangible fixed assets -€7,987
down €7,987 (-26.8%), from €29,776 to €21,789
of which Furniture and vehicles: -€7,350
- Reserves -€358,876
down €358,876 (-100.0%), from €358,876 to €0
of which Distributable reserves: -€358,876
- Other debts +€292,103
new in 2025: €292,103
- Tax, wage and social debts +€46,107
up €46,107 (+105.7%), from €43,609 to €89,716
- Gross operating margin +€51,590
up €51,590 (+13.1%), from €393,762 to €445,352
- Taxes +€8,399
up €8,399 (+8.6%), from €98,136 to €106,534
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 | €424,267 | €403,074 | -€21,193 | -5.0% |
| Fixed assets | 21/28 | €29,776 | €21,789 | -€7,987 | -26.8% |
| Tangible fixed assets | 22/27 | €29,776 | €21,789 | -€7,987 | -26.8% |
| Plant, machinery and equipment | 23 | €2,548 | €1,911 | -€637 | -25.0% |
| Furniture and vehicles | 24 | €27,228 | €19,878 | -€7,350 | -27.0% |
| Current assets | 29/58 | €394,491 | €381,286 | -€13,206 | -3.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,779 | €121,000 | +€114,221 | +1684.9% |
| Trade receivables | 40 | €417 | €121,000 | +€120,583 | +28948.8% |
| Other amounts receivable | 41 | €6,363 | €0 | -€6,363 | -100.0% |
| Cash at bank and in hand | 54/58 | €386,572 | €259,088 | -€127,484 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,198 | +€57 | +5.0% |
| Total equity and liabilities | 10/49 | €424,267 | €403,074 | -€21,193 | -5.0% |
| Equity | 10/15 | €377,476 | €18,600 | -€358,876 | -95.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €358,876 | €0 | -€358,876 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €358,876 | €0 | -€358,876 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,791 | €384,474 | +€337,683 | +721.7% |
| Amounts payable within one year | 42/48 | €46,791 | €384,474 | +€337,683 | +721.7% |
| Trade debts | 44 | €3,182 | €2,655 | -€527 | -16.6% |
| Suppliers | 440/4 | €3,182 | €2,655 | -€527 | -16.6% |
| Taxes, remuneration and social security | 45 | €43,609 | €89,716 | +€46,107 | +105.7% |
| Taxes | 450/3 | €43,609 | €89,716 | +€46,107 | +105.7% |
| Other amounts payable | 47/48 | - | €292,103 | +€292,103 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,005 | €7,987 | +€2,983 | +59.6% |
| Other operating charges | 640/8 | €2,050 | €1,797 | -€253 | -12.4% |
| Gross operating margin | 9900 | €393,762 | €445,352 | +€51,590 | +13.1% |
| Operating profit (loss) | 9901 | €386,707 | €435,568 | +€48,861 | +12.6% |
| Financial income | 75/76B | €3,243 | €2,150 | -€1,093 | -33.7% |
| Recurring financial income | 75 | €3,243 | €2,150 | -€1,093 | -33.7% |
| Financial charges | 65/66B | €271 | €205 | -€67 | -24.5% |
| Recurring financial charges | 65 | €271 | €205 | -€67 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €389,679 | €437,514 | +€47,835 | +12.3% |
| Income taxes | 67/77 | €98,136 | €106,534 | +€8,399 | +8.6% |
| Profit (loss) for the period | 9904 | €291,543 | €330,979 | +€39,436 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €291,543 | €330,979 | +€39,436 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.