ESSR Analytics: 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.
ESSR Analytics
Largest movements
- Cash +€103,155
up €103,155 (+112%), from €91,901 to €195,056
mainly Net result for the year (+€61,348) and Deferred charges and accrued income (+€58,393)
- Deferred charges and accrued income -€58,393
down €58,393 (-97.3%), from €60,000 to €1,607
- Tangible fixed assets +€34,356
new in 2025: €34,356
- Reserves +€61,348
up €61,348 (+53.5%), from €114,573 to €175,921
- Tax, wage and social debts +€19,971
up €19,971 (+62.1%), from €32,146 to €52,116
- Gross operating margin -€63,390
down €63,390 (-42.7%), from €148,437 to €85,047
- Taxes -€12,175
down €12,175 (-37.9%), from €32,146 to €19,971
- Depreciation +€3,144
new in 2025: €3,144
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.
Derived cash bridge
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 | €151,901 | €231,019 | +€79,117 | +52.1% |
| Fixed assets | 21/28 | - | €34,356 | +€34,356 | |
| Tangible fixed assets | 22/27 | - | €34,356 | +€34,356 | |
| Furniture and vehicles | 24 | - | €34,356 | +€34,356 | |
| Current assets | 29/58 | €151,901 | €196,663 | +€44,761 | +29.5% |
| Cash at bank and in hand | 54/58 | €91,901 | €195,056 | +€103,155 | +112% |
| Deferred charges and accrued income | 490/1 | €60,000 | €1,607 | -€58,393 | -97.3% |
| Total equity and liabilities | 10/49 | €151,901 | €231,019 | +€79,117 | +52.1% |
| Equity | 10/15 | €116,573 | €177,921 | +€61,348 | +52.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €114,573 | €175,921 | +€61,348 | +53.5% |
| Distributable reserves | 133 | €114,573 | €175,921 | +€61,348 | +53.5% |
| Amounts payable | 17/49 | €35,328 | €53,098 | +€17,769 | +50.3% |
| Amounts payable within one year | 42/48 | €35,328 | €53,098 | +€17,769 | +50.3% |
| Trade debts | 44 | €1,225 | €243 | -€982 | -80.2% |
| Suppliers | 440/4 | €1,225 | €243 | -€982 | -80.2% |
| Taxes, remuneration and social security | 45 | €32,146 | €52,116 | +€19,971 | +62.1% |
| Taxes | 450/3 | €32,146 | €52,116 | +€19,971 | +62.1% |
| Other amounts payable | 47/48 | €1,958 | €739 | -€1,219 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,144 | +€3,144 | |
| Other operating charges | 640/8 | - | €538 | +€538 | |
| Gross operating margin | 9900 | €148,437 | €85,047 | -€63,390 | -42.7% |
| Operating profit (loss) | 9901 | €148,437 | €81,365 | -€67,071 | -45.2% |
| Financial charges | 65/66B | - | €47 | +€47 | |
| Recurring financial charges | 65 | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | €148,437 | €81,319 | -€67,118 | -45.2% |
| Income taxes | 67/77 | €32,146 | €19,971 | -€12,175 | -37.9% |
| Profit (loss) for the period | 9904 | €116,291 | €61,348 | -€54,943 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,291 | €61,348 | -€54,943 | -47.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.