ESCALA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€44,011
up €44,011 (+103.9%), from €42,347 to €86,358
of which Other amounts receivable: +€41,479
- Deferred charges and accrued income -€40,466
down €40,466 (-92.5%), from €43,727 to €3,261
- Tangible fixed assets -€21,454
down €21,454 (-22.1%), from €97,105 to €75,651
of which Plant, machinery and equipment: -€18,228
- Cash -€12,086
down €12,086 (-4.9%), from €249,189 to €237,103
mainly Receivables within one year (-€44,011) and Net result for the year (-€27,473)
- Profit (loss) carried forward -€22,823
new in 2025: -€22,823
- Reserves -€4,650
down €4,650 (-1.2%), from €387,103 to €382,453
- Tax, wage and social debts -€4,534
down €4,534 (-50.8%), from €8,927 to €4,393
- Gross operating margin -€40,978
down €40,978, from €39,926 to -€1,052
- Taxes -€14,125
down €14,125 (-98.1%), from €14,398 to €273
- Depreciation +€13,485
up €13,485 (+132.1%), from €10,207 to €23,692
- Financial income -€8,162
down €8,162 (-99.2%), from €8,232 to €70
of which Non-recurring financial income: -€8,216
- Other operating charges +€790
up €790 (+82.6%), from €956 to €1,746
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 | €432,368 | €402,373 | -€29,995 | -6.9% |
| Fixed assets | 21/28 | €97,105 | €75,651 | -€21,454 | -22.1% |
| Tangible fixed assets | 22/27 | €97,105 | €75,651 | -€21,454 | -22.1% |
| Plant, machinery and equipment | 23 | €19,037 | €809 | -€18,228 | -95.7% |
| Furniture and vehicles | 24 | €74,807 | €68,253 | -€6,554 | -8.8% |
| Other tangible fixed assets | 26 | €3,261 | €6,588 | +€3,327 | +102.0% |
| Current assets | 29/58 | €335,263 | €326,722 | -€8,541 | -2.5% |
| Amounts receivable within one year | 40/41 | €42,347 | €86,358 | +€44,011 | +103.9% |
| Trade receivables | 40 | €33,888 | €36,419 | +€2,531 | +7.5% |
| Other amounts receivable | 41 | €8,459 | €49,938 | +€41,479 | +490.4% |
| Cash at bank and in hand | 54/58 | €249,189 | €237,103 | -€12,086 | -4.9% |
| Deferred charges and accrued income | 490/1 | €43,727 | €3,261 | -€40,466 | -92.5% |
| Total equity and liabilities | 10/49 | €432,368 | €402,373 | -€29,995 | -6.9% |
| Equity | 10/15 | €421,203 | €393,730 | -€27,473 | -6.5% |
| Contributions | 10/11 | €34,100 | €34,100 | = | 0.0% |
| Reserves | 13 | €387,103 | €382,453 | -€4,650 | -1.2% |
| Distributable reserves | 133 | €387,103 | €382,453 | -€4,650 | -1.2% |
| Profit (loss) carried forward | 14 | - | -€22,823 | -€22,823 | |
| Amounts payable | 17/49 | €11,165 | €8,643 | -€2,522 | -22.6% |
| Amounts payable within one year | 42/48 | €11,165 | €8,643 | -€2,522 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €1,374 | - | -€1,374 | |
| Trade debts | 44 | - | €4,250 | +€4,250 | |
| Suppliers | 440/4 | - | €4,250 | +€4,250 | |
| Taxes, remuneration and social security | 45 | €8,927 | €4,393 | -€4,534 | -50.8% |
| Taxes | 450/3 | €8,927 | €4,393 | -€4,534 | -50.8% |
| Other amounts payable | 47/48 | €864 | - | -€864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,207 | €23,692 | +€13,485 | +132.1% |
| Other operating charges | 640/8 | €956 | €1,746 | +€790 | +82.6% |
| Gross operating margin | 9900 | €39,926 | -€1,052 | -€40,978 | |
| Operating profit (loss) | 9901 | €28,763 | -€26,490 | -€55,253 | |
| Financial income | 75/76B | €8,232 | €70 | -€8,162 | -99.2% |
| Recurring financial income | 75 | €16 | €70 | +€54 | +335.2% |
| Non-recurring financial income | 76B | €8,216 | - | -€8,216 | |
| Financial charges | 65/66B | €525 | €780 | +€255 | +48.6% |
| Recurring financial charges | 65 | €525 | €780 | +€255 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €36,470 | -€27,200 | -€63,670 | |
| Income taxes | 67/77 | €14,398 | €273 | -€14,125 | -98.1% |
| Profit (loss) for the period | 9904 | €22,072 | -€27,473 | -€49,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,072 | -€27,473 | -€49,545 |
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 9 October 2026 via checked.be.