ESSMA Services: 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.
ESSMA Services
Largest movements
- Current investments -€125,000
down €125,000 (-100%), from €125,000 to €0
- Receivables within one year +€106,821
up €106,821 (+155%), from €68,793 to €175,614
of which Trade receivables: +€56,231
- Cash +€33,376
up €33,376 (+181%), from €18,434 to €51,810
mainly Current investments (+€125,000) and Accrued charges and deferred income (+€20,849)
- Intangible fixed assets -€3,161
down €3,161 (-57.2%), from €5,524 to €2,362
- Accrued charges and deferred income +€20,849
up €20,849 (+89.6%), from €23,261 to €44,110
- Reserves +€16,657
up €16,657 (+26.4%), from €63,013 to €79,670
of which Distributable reserves: +€16,657
- Tax, wage and social debts -€15,000
down €15,000 (-96.5%), from €15,543 to €543
- Trade debts -€9,414
down €9,414 (-17.4%), from €53,993 to €44,579
- Gross operating margin -€17,001
down €17,001 (-28.1%), from €60,407 to €43,406
- Other operating charges -€15,762
down €15,762 (-90.9%), from €17,340 to €1,578
- Taxes +€7,290
up €7,290 (+46.2%), from €15,793 to €23,084
- Financial charges -€2,553
down €2,553 (-70.2%), from €3,635 to €1,082
- Financial income +€1,078
up €1,078 (+100%), from €1,078 to €2,156
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 | €219,460 | €231,273 | +€11,813 | +5.4% |
| Fixed assets | 21/28 | €7,010 | €3,849 | -€3,161 | -45.1% |
| Intangible fixed assets | 21 | €5,524 | €2,362 | -€3,161 | -57.2% |
| Tangible fixed assets | 22/27 | €1,487 | €1,487 | = | 0.0% |
| Furniture and vehicles | 24 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €212,450 | €227,424 | +€14,974 | +7.0% |
| Amounts receivable within one year | 40/41 | €68,793 | €175,614 | +€106,821 | +155% |
| Trade receivables | 40 | €45,317 | €101,547 | +€56,231 | +124% |
| Other amounts receivable | 41 | €23,476 | €74,067 | +€50,591 | +216% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100% |
| Cash at bank and in hand | 54/58 | €18,434 | €51,810 | +€33,376 | +181% |
| Deferred charges and accrued income | 490/1 | €223 | €0 | -€223 | -100% |
| Total equity and liabilities | 10/49 | €219,460 | €231,273 | +€11,813 | +5.4% |
| Equity | 10/15 | €125,013 | €141,670 | +€16,657 | +13.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €63,013 | €79,670 | +€16,657 | +26.4% |
| Non-distributable reserves | 130/1 | €3,854 | €3,854 | = | 0.0% |
| Legal reserve | 130 | €3,854 | €3,854 | = | 0.0% |
| Distributable reserves | 133 | €59,159 | €75,816 | +€16,657 | +28.2% |
| Amounts payable | 17/49 | €94,447 | €89,603 | -€4,844 | -5.1% |
| Amounts payable within one year | 42/48 | €71,186 | €45,494 | -€25,693 | -36.1% |
| Trade debts | 44 | €53,993 | €44,579 | -€9,414 | -17.4% |
| Suppliers | 440/4 | €53,993 | €44,579 | -€9,414 | -17.4% |
| Taxes, remuneration and social security | 45 | €15,543 | €543 | -€15,000 | -96.5% |
| Taxes | 450/3 | €15,543 | €543 | -€15,000 | -96.5% |
| Other amounts payable | 47/48 | €1,650 | €371 | -€1,279 | -77.5% |
| Accrued charges and deferred income | 492/3 | €23,261 | €44,110 | +€20,849 | +89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,161 | €3,161 | = | 0.0% |
| Other operating charges | 640/8 | €17,340 | €1,578 | -€15,762 | -90.9% |
| Gross operating margin | 9900 | €60,407 | €43,406 | -€17,001 | -28.1% |
| Operating profit (loss) | 9901 | €39,906 | €38,667 | -€1,239 | -3.1% |
| Financial income | 75/76B | €1,078 | €2,156 | +€1,078 | +100% |
| Recurring financial income | 75 | €1,078 | €2,156 | +€1,078 | +100% |
| Financial charges | 65/66B | €3,635 | €1,082 | -€2,553 | -70.2% |
| Recurring financial charges | 65 | €3,635 | €1,082 | -€2,553 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €37,349 | €39,740 | +€2,392 | +6.4% |
| Income taxes | 67/77 | €15,793 | €23,084 | +€7,290 | +46.2% |
| Profit (loss) for the period | 9904 | €21,555 | €16,657 | -€4,899 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,555 | €16,657 | -€4,899 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.