Ecole Escale: 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.
Ecole Escale
Largest movements
- Cash +€137,411
up €137,411 (+15.4%), from €892,531 to €1.0m
mainly Net result for the year (+€132,740) and Contributions, distributions and other (+€120,369)
- Deferred charges and accrued income +€64,537
up €64,537 (+25.3%), from €255,308 to €319,845
- Tangible fixed assets +€61,102
up €61,102 (+19.5%), from €313,659 to €374,761
of which Assets under construction and advance payments: +€85,920
- Profit (loss) carried forward +€133,806
up €133,806 (+16.5%), from €809,340 to €943,146
- Investment grants +€120,369
up €120,369 (+193%), from €62,387 to €182,755
- Trade debts +€23,044
up €23,044 (+104%), from €22,061 to €45,105
- Gross operating margin +€1.2m
up €1.2m (+10.9%), from €10.9m to €12.0m
- Staff costs +€1.2m
up €1.2m (+11.0%), from €10.7m to €11.9m
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 | €1,523,794 | €1,788,483 | +€264,689 | +17.4% |
| Fixed assets | 21/28 | €315,919 | €377,021 | +€61,102 | +19.3% |
| Tangible fixed assets | 22/27 | €313,659 | €374,761 | +€61,102 | +19.5% |
| Land and buildings | 22 | €251,272 | €240,318 | -€10,954 | -4.4% |
| Furniture and vehicles | 24 | €62,387 | €48,523 | -€13,864 | -22.2% |
| Assets under construction and advance payments | 27 | - | €85,920 | +€85,920 | |
| Financial fixed assets | 28 | €2,260 | €2,260 | = | 0.0% |
| Current assets | 29/58 | €1,207,876 | €1,411,462 | +€203,587 | +16.9% |
| Amounts receivable within one year | 40/41 | €60,036 | €61,676 | +€1,639 | +2.7% |
| Other amounts receivable | 41 | €60,036 | €61,676 | +€1,639 | +2.7% |
| Cash at bank and in hand | 54/58 | €892,531 | €1,029,942 | +€137,411 | +15.4% |
| Deferred charges and accrued income | 490/1 | €255,308 | €319,845 | +€64,537 | +25.3% |
| Total equity and liabilities | 10/49 | €1,523,794 | €1,788,483 | +€264,689 | +17.4% |
| Equity | 10/15 | €1,305,915 | €1,559,024 | +€253,109 | +19.4% |
| Contributions | 10/11 | €386,070 | €386,070 | = | 0.0% |
| Capital | 10 | €386,070 | €386,070 | = | 0.0% |
| Reserves | 13 | €48,120 | €47,054 | -€1,066 | -2.2% |
| Profit (loss) carried forward | 14 | €809,340 | €943,146 | +€133,806 | +16.5% |
| Investment grants | 15 | €62,387 | €182,755 | +€120,369 | +193% |
| Amounts payable | 17/49 | €217,879 | €229,459 | +€11,580 | +5.3% |
| Amounts payable after more than one year | 17 | €132,925 | €118,853 | -€14,073 | -10.6% |
| Financial debts | 170/4 | €132,925 | €118,853 | -€14,073 | -10.6% |
| Amounts payable within one year | 42/48 | €36,659 | €62,311 | +€25,652 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €13,905 | €14,073 | +€167 | +1.2% |
| Trade debts | 44 | €22,061 | €45,105 | +€23,044 | +104% |
| Suppliers | 440/4 | €22,061 | €45,105 | +€23,044 | +104% |
| Taxes, remuneration and social security | 45 | €693 | €3,133 | +€2,441 | +352% |
| Remuneration and social security | 454/9 | €693 | €3,133 | +€2,441 | +352% |
| Accrued charges and deferred income | 492/3 | €48,295 | €48,295 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,696,648 | €11,873,074 | +€1.2m | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,886 | €24,817 | +€6,932 | +38.8% |
| Other operating charges | 640/8 | €2,485 | €1,794 | -€690 | -27.8% |
| Gross operating margin | 9900 | €10,853,310 | €12,035,632 | +€1.2m | +10.9% |
| Operating profit (loss) | 9901 | €137,442 | €135,946 | -€1,495 | -1.1% |
| Financial income | 75/76B | €9 | €9 | = | 0.0% |
| Recurring financial income | 75 | €9 | €9 | = | 0.0% |
| Financial charges | 65/66B | €4,524 | €3,215 | -€1,308 | -28.9% |
| Recurring financial charges | 65 | €4,524 | €3,215 | -€1,308 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €132,927 | €132,740 | -€187 | -0.1% |
| Profit (loss) for the period | 9904 | €132,927 | €132,740 | -€187 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €132,927 | €132,740 | -€187 | -0.1% |
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 19 October 2026 via checked.be.