DEVISCH – ESCA FOODSERVICE: 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.
DEVISCH – ESCA FOODSERVICE
Largest movements
- Deferred charges and accrued income +€175,000
new in 2025: €175,000
- Cash +€91,021
up €91,021 (+2,437%), from €3,735 to €94,755
mainly Net result for the year (+€1.1m) and Trade debts (+€15,974)
- Reserves +€1.1m
up €1.1m (+324%), from €333,614 to €1.4m
- Debts after one year -€528,571
down €528,571 (-12.2%), from €4.3m to €3.8m
- Other debts -€286,277
down €286,277 (-70.3%), from €407,064 to €120,787
- Financial income +€512,086
up €512,086 (+119%), from €429,586 to €941,672
- Financial charges -€127,685
down €127,685 (-35.7%), from €357,905 to €230,220
- Gross operating margin +€116,391
up €116,391 (+43.9%), from €265,146 to €381,537
- Taxes +€12,255
new in 2025: €12,255
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 | €6,437,863 | €6,704,714 | +€266,851 | +4.1% |
| Fixed assets | 21/28 | €6,415,979 | €6,415,979 | = | 0.0% |
| Financial fixed assets | 28 | €6,415,979 | €6,415,979 | = | 0.0% |
| Current assets | 29/58 | €21,885 | €288,735 | +€266,851 | +1,219% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,980 | +€830 | +4.6% |
| Trade receivables | 40 | €18,150 | €18,980 | +€830 | +4.6% |
| Cash at bank and in hand | 54/58 | €3,735 | €94,755 | +€91,021 | +2,437% |
| Deferred charges and accrued income | 490/1 | - | €175,000 | +€175,000 | |
| Total equity and liabilities | 10/49 | €6,437,863 | €6,704,714 | +€266,851 | +4.1% |
| Equity | 10/15 | €933,614 | €2,013,999 | +€1.1m | +116% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €333,614 | €1,413,999 | +€1.1m | +324% |
| Distributable reserves | 133 | €333,614 | €1,413,999 | +€1.1m | +324% |
| Amounts payable | 17/49 | €5,504,249 | €4,690,715 | -€813,534 | -14.8% |
| Amounts payable after more than one year | 17 | €4,332,931 | €3,804,360 | -€528,571 | -12.2% |
| Financial debts | 170/4 | €4,332,931 | €3,804,360 | -€528,571 | -12.2% |
| Amounts payable within one year | 42/48 | €945,156 | €689,460 | -€255,696 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €528,571 | €528,571 | = | 0.0% |
| Trade debts | 44 | - | €15,974 | +€15,974 | |
| Suppliers | 440/4 | - | €15,974 | +€15,974 | |
| Taxes, remuneration and social security | 45 | €9,521 | €24,128 | +€14,607 | +153% |
| Taxes | 450/3 | €9,521 | €24,128 | +€14,607 | +153% |
| Other amounts payable | 47/48 | €407,064 | €120,787 | -€286,277 | -70.3% |
| Accrued charges and deferred income | 492/3 | €226,161 | €196,895 | -€29,266 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €0 | -€2,837 | -100% |
| Other operating charges | 640/8 | €375 | €350 | -€25 | -6.7% |
| Gross operating margin | 9900 | €265,146 | €381,537 | +€116,391 | +43.9% |
| Operating profit (loss) | 9901 | €261,933 | €381,187 | +€119,254 | +45.5% |
| Financial income | 75/76B | €429,586 | €941,672 | +€512,086 | +119% |
| Recurring financial income | 75 | €429,586 | €941,672 | +€512,086 | +119% |
| Financial charges | 65/66B | €357,905 | €230,220 | -€127,685 | -35.7% |
| Recurring financial charges | 65 | €357,905 | €230,220 | -€127,685 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €333,614 | €1,092,639 | +€759,025 | +228% |
| Income taxes | 67/77 | - | €12,255 | +€12,255 | |
| Profit (loss) for the period | 9904 | €333,614 | €1,080,384 | +€746,770 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €333,614 | €1,080,384 | +€746,770 | +224% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.