E-SCAN.BE: 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.
E-SCAN.BE
Largest movements
- Tangible fixed assets -€1,665
down €1,665 (-29.5%), from €5,650 to €3,986
of which Furniture and vehicles: -€2,229
- Receivables within one year -€1,174
down €1,174 (-41.0%), from €2,860 to €1,686
of which Trade receivables: -€1,230
- Other debts -€10,541
down €10,541 (-71.3%), from €14,790 to €4,249
- Profit (loss) carried forward +€3,751
up €3,751 (+11.9%), from -€31,498 to -€27,747
- Tax, wage and social debts +€2,359
up €2,359 (+23.2%), from €10,168 to €12,527
- Trade debts +€933
up €933 (+22.5%), from €4,150 to €5,083
- Accrued charges and deferred income +€590
new in 2025: €590
- Gross operating margin -€1,190
down €1,190 (-7.8%), from €15,284 to €14,094
- Depreciation +€501
up €501 (+23.3%), from €2,152 to €2,653
- Taxes -€488
down €488 (-8.0%), from €6,071 to €5,584
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 | €8,592 | €5,683 | -€2,908 | -33.9% |
| Fixed assets | 21/28 | €5,650 | €3,986 | -€1,665 | -29.5% |
| Tangible fixed assets | 22/27 | €5,650 | €3,986 | -€1,665 | -29.5% |
| Plant, machinery and equipment | 23 | - | €564 | +€564 | |
| Furniture and vehicles | 24 | €5,650 | €3,422 | -€2,229 | -39.4% |
| Current assets | 29/58 | €2,941 | €1,698 | -€1,244 | -42.3% |
| Amounts receivable within one year | 40/41 | €2,860 | €1,686 | -€1,174 | -41.0% |
| Trade receivables | 40 | €2,860 | €1,630 | -€1,230 | -43.0% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €81 | €12 | -€70 | -85.7% |
| Total equity and liabilities | 10/49 | €8,592 | €5,683 | -€2,908 | -33.9% |
| Equity | 10/15 | -€20,516 | -€16,765 | +€3,751 | +18.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,982 | €9,982 | = | 0.0% |
| Distributable reserves | 133 | €9,982 | €9,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,498 | -€27,747 | +€3,751 | +11.9% |
| Amounts payable | 17/49 | €29,108 | €22,448 | -€6,660 | -22.9% |
| Amounts payable within one year | 42/48 | €29,108 | €21,858 | -€7,249 | -24.9% |
| Trade debts | 44 | €4,150 | €5,083 | +€933 | +22.5% |
| Suppliers | 440/4 | €4,150 | €5,083 | +€933 | +22.5% |
| Taxes, remuneration and social security | 45 | €10,168 | €12,527 | +€2,359 | +23.2% |
| Taxes | 450/3 | €10,168 | €12,527 | +€2,359 | +23.2% |
| Other amounts payable | 47/48 | €14,790 | €4,249 | -€10,541 | -71.3% |
| Accrued charges and deferred income | 492/3 | - | €590 | +€590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,152 | €2,653 | +€501 | +23.3% |
| Other operating charges | 640/8 | €1,973 | €1,943 | -€30 | -1.5% |
| Gross operating margin | 9900 | €15,284 | €14,094 | -€1,190 | -7.8% |
| Operating profit (loss) | 9901 | €11,159 | €9,498 | -€1,661 | -14.9% |
| Financial charges | 65/66B | €168 | €163 | -€5 | -3.1% |
| Recurring financial charges | 65 | €168 | €163 | -€5 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €10,991 | €9,335 | -€1,656 | -15.1% |
| Income taxes | 67/77 | €6,071 | €5,584 | -€488 | -8.0% |
| Profit (loss) for the period | 9904 | €4,920 | €3,751 | -€1,168 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,920 | €3,751 | -€1,168 | -23.7% |
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 17 October 2026 via checked.be.