Échelle: 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.
Échelle
Largest movements
- Receivables within one year +€55,452
up €55,452 (+21.7%), from €255,229 to €310,682
of which Other amounts receivable: +€55,000
- Stocks and contracts +€32,005
up €32,005 (+3.2%), from €996,003 to €1.0m
- Debts after one year +€99,000
new in 2025: €99,000
- Financial charges -€36,497
down €36,497 (-96.8%), from €37,704 to €1,207
- Gross operating margin -€104
down €104 (-1.7%), from -€6,259 to -€6,363
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 | €1,253,006 | €1,341,625 | +€88,619 | +7.1% |
| Current assets | 29/58 | €1,253,006 | €1,341,625 | +€88,619 | +7.1% |
| Stocks and contracts in progress | 3 | €996,003 | €1,028,008 | +€32,005 | +3.2% |
| Stocks | 30/36 | €996,003 | €1,028,008 | +€32,005 | +3.2% |
| Amounts receivable within one year | 40/41 | €255,229 | €310,682 | +€55,452 | +21.7% |
| Trade receivables | 40 | - | €452 | +€452 | |
| Other amounts receivable | 41 | €255,229 | €310,229 | +€55,000 | +21.5% |
| Cash at bank and in hand | 54/58 | €741 | €2,487 | +€1,745 | +235% |
| Deferred charges and accrued income | 490/1 | €1,033 | €449 | -€584 | -56.5% |
| Total equity and liabilities | 10/49 | €1,253,006 | €1,341,625 | +€88,619 | +7.1% |
| Equity | 10/15 | -€35,591 | -€44,625 | -€9,034 | -25.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,591 | -€94,625 | -€9,034 | -10.6% |
| Amounts payable | 17/49 | €1,288,597 | €1,386,250 | +€97,653 | +7.6% |
| Amounts payable after more than one year | 17 | - | €99,000 | +€99,000 | |
| Financial debts | 170/4 | - | €99,000 | +€99,000 | |
| Amounts payable within one year | 42/48 | €1,288,597 | €1,287,250 | -€1,347 | -0.1% |
| Financial debts | 43 | €651,000 | €651,000 | = | 0.0% |
| Credit institutions | 430/8 | €651,000 | €651,000 | = | 0.0% |
| Trade debts | 44 | €1,347 | €0 | -€1,347 | -100% |
| Suppliers | 440/4 | €1,347 | €0 | -€1,347 | -100% |
| Other amounts payable | 47/48 | €636,250 | €636,250 | = | 0.0% |
| Other operating charges | 640/8 | €1,420 | €1,465 | +€45 | +3.2% |
| Gross operating margin | 9900 | -€6,259 | -€6,363 | -€104 | -1.7% |
| Operating profit (loss) | 9901 | -€7,679 | -€7,828 | -€149 | -1.9% |
| Financial charges | 65/66B | €37,704 | €1,207 | -€36,497 | -96.8% |
| Recurring financial charges | 65 | €37,704 | €1,207 | -€36,497 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | -€45,382 | -€9,034 | +€36,348 | +80.1% |
| Profit (loss) for the period | 9904 | -€45,382 | -€9,034 | +€36,348 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,382 | -€9,034 | +€36,348 | +80.1% |
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 18 October 2026 via checked.be.