ESCALA: 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.
ESCALA
Largest movements
- Receivables within one year -€182,685
down €182,685 (-72.0%), from €253,637 to €70,952
of which Trade receivables: -€188,100
- Cash +€27,990
up €27,990 (+71.1%), from €39,388 to €67,378
mainly Receivables within one year (+€182,685) and Depreciation (+€70,364)
- Stocks and contracts +€9,887
up €9,887 (+2.4%), from €407,019 to €416,906
of which Stocks: +€27,278
- Other debts -€235,000
down €235,000 (-100.0%), from €235,000 to €0
- Trade debts +€52,286
up €52,286 (+62.3%), from €83,861 to €136,147
- Tax, wage and social debts +€16,790
up €16,790 (+21.6%), from €77,660 to €94,450
of which Remuneration and social security: +€13,968
- Current portion of long-term debt +€14,536
up €14,536 (+27.0%), from €53,859 to €68,395
- Gross operating margin +€26,955
up €26,955 (+3.3%), from €825,877 to €852,831
- Staff costs +€13,555
up €13,555 (+1.8%), from €744,122 to €757,677
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.
Cash bridge derived
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 | €936,378 | €788,906 | -€147,472 | -15.7% |
| Fixed assets | 21/28 | €233,872 | €230,542 | -€3,330 | -1.4% |
| Tangible fixed assets | 22/27 | €170,272 | €166,942 | -€3,330 | -2.0% |
| Plant, machinery and equipment | 23 | - | €21,458 | +€21,458 | |
| Furniture and vehicles | 24 | €30,440 | €59,151 | +€28,711 | +94.3% |
| Leasing and similar rights | 25 | €139,832 | €86,332 | -€53,500 | -38.3% |
| Financial fixed assets | 28 | €63,600 | €63,600 | = | 0.0% |
| Current assets | 29/58 | €702,506 | €558,364 | -€144,142 | -20.5% |
| Stocks and contracts in progress | 3 | €407,019 | €416,906 | +€9,887 | +2.4% |
| Stocks | 30/36 | €389,628 | €416,906 | +€27,278 | +7.0% |
| Contracts in progress | 37 | €17,391 | €0 | -€17,391 | -100.0% |
| Amounts receivable within one year | 40/41 | €253,637 | €70,952 | -€182,685 | -72.0% |
| Trade receivables | 40 | €226,412 | €38,312 | -€188,100 | -83.1% |
| Other amounts receivable | 41 | €27,224 | €32,640 | +€5,416 | +19.9% |
| Cash at bank and in hand | 54/58 | €39,388 | €67,378 | +€27,990 | +71.1% |
| Deferred charges and accrued income | 490/1 | €2,463 | €3,128 | +€666 | +27.0% |
| Total equity and liabilities | 10/49 | €936,378 | €788,906 | -€147,472 | -15.7% |
| Equity | 10/15 | €397,987 | €402,099 | +€4,112 | +1.0% |
| Contributions | 10/11 | €75,607 | €75,607 | = | 0.0% |
| Capital | 10 | €75,607 | €75,607 | = | 0.0% |
| Issued capital | 100 | €75,607 | €75,607 | = | 0.0% |
| Reserves | 13 | €7,561 | €7,561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,561 | €7,561 | = | 0.0% |
| Legal reserve | 130 | €7,561 | €7,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | €314,819 | €318,931 | +€4,112 | +1.3% |
| Amounts payable | 17/49 | €538,391 | €386,807 | -€151,584 | -28.2% |
| Amounts payable after more than one year | 17 | €87,145 | €85,934 | -€1,211 | -1.4% |
| Financial debts | 170/4 | €87,145 | €85,934 | -€1,211 | -1.4% |
| Amounts payable within one year | 42/48 | €450,380 | €298,992 | -€151,389 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €53,859 | €68,395 | +€14,536 | +27.0% |
| Trade debts | 44 | €83,861 | €136,147 | +€52,286 | +62.3% |
| Suppliers | 440/4 | €83,861 | €136,147 | +€52,286 | +62.3% |
| Taxes, remuneration and social security | 45 | €77,660 | €94,450 | +€16,790 | +21.6% |
| Taxes | 450/3 | €10,553 | €13,375 | +€2,822 | +26.7% |
| Remuneration and social security | 454/9 | €67,107 | €81,075 | +€13,968 | +20.8% |
| Other amounts payable | 47/48 | €235,000 | €0 | -€235,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €865 | €1,881 | +€1,016 | +117.4% |
| Remuneration, social security and pensions | 62 | €744,122 | €757,677 | +€13,555 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,498 | €70,364 | +€4,866 | +7.4% |
| Other operating charges | 640/8 | €5,524 | €7,961 | +€2,437 | +44.1% |
| Gross operating margin | 9900 | €825,877 | €852,831 | +€26,955 | +3.3% |
| Operating profit (loss) | 9901 | €10,732 | €16,829 | +€6,096 | +56.8% |
| Financial income | 75/76B | €86 | €0 | -€86 | -100.0% |
| Recurring financial income | 75 | €86 | €0 | -€86 | -100.0% |
| Financial charges | 65/66B | €4,228 | €6,725 | +€2,497 | +59.1% |
| Recurring financial charges | 65 | €4,228 | €6,725 | +€2,497 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €6,591 | €10,104 | +€3,513 | +53.3% |
| Income taxes | 67/77 | €4,506 | €5,992 | +€1,486 | +33.0% |
| Profit (loss) for the period | 9904 | €2,085 | €4,112 | +€2,027 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,085 | €4,112 | +€2,027 | +97.2% |
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 12 October 2026 via checked.be.