ESCALE: what changed
Two fiscal 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.
ESCALE
Largest movements
- Cash +€129,647
up €129,647 (+110.7%), from €117,111 to €246,757
mainly Accrued charges and deferred income (+€162,585) and Depreciation (+€3,190)
- Receivables within one year +€28,446
up €28,446 (+63.6%), from €44,734 to €73,180
- Financial fixed assets +€5,414
up €5,414 (+167.1%), from €3,240 to €8,654
- Accrued charges and deferred income +€162,585
up €162,585 (+748.9%), from €21,709 to €184,294
- Staff costs -€107,441
down €107,441 (-15.1%), from €711,262 to €603,821
- Gross operating margin -€106,489
down €106,489 (-14.9%), from €713,519 to €607,030
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €169,562 | €333,997 | +€164,435 | +97.0% |
| Fixed assets | 21/28 | €7,717 | €12,796 | +€5,079 | +65.8% |
| Intangible fixed assets | 21 | €4,477 | €2,239 | -€2,239 | -50.0% |
| Tangible fixed assets | 22/27 | - | €1,904 | +€1,904 | |
| Furniture and vehicles | 24 | - | €1,904 | +€1,904 | |
| Financial fixed assets | 28 | €3,240 | €8,654 | +€5,414 | +167.1% |
| Current assets | 29/58 | €161,844 | €321,201 | +€159,356 | +98.5% |
| Amounts receivable within one year | 40/41 | €44,734 | €73,180 | +€28,446 | +63.6% |
| Other amounts receivable | 41 | €44,734 | €73,180 | +€28,446 | +63.6% |
| Cash at bank and in hand | 54/58 | €117,111 | €246,757 | +€129,647 | +110.7% |
| Deferred charges and accrued income | 490/1 | - | €1,264 | +€1,264 | |
| Total equity and liabilities | 10/49 | €169,562 | €333,997 | +€164,435 | +97.0% |
| Equity | 10/15 | €3,723 | €3,893 | +€170 | +4.6% |
| Profit (loss) carried forward | 14 | €3,723 | €3,893 | +€170 | +4.6% |
| Amounts payable | 17/49 | €165,839 | €330,104 | +€164,266 | +99.1% |
| Amounts payable within one year | 42/48 | €144,129 | €145,810 | +€1,681 | +1.2% |
| Trade debts | 44 | €10,135 | €6,364 | -€3,771 | -37.2% |
| Suppliers | 440/4 | €10,135 | €6,364 | -€3,771 | -37.2% |
| Taxes, remuneration and social security | 45 | €60,346 | €65,974 | +€5,629 | +9.3% |
| Taxes | 450/3 | €12,444 | - | -€12,444 | |
| Remuneration and social security | 454/9 | €47,902 | €65,974 | +€18,073 | +37.7% |
| Accrued charges and deferred income | 492/3 | €21,709 | €184,294 | +€162,585 | +748.9% |
| Remuneration, social security and pensions | 62 | €711,262 | €603,821 | -€107,441 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,239 | €3,190 | +€952 | +42.5% |
| Gross operating margin | 9900 | €713,519 | €607,030 | -€106,489 | -14.9% |
| Operating profit (loss) | 9901 | €18 | €18 | -€0 | -0.3% |
| Financial income | 75/76B | €107 | €254 | +€148 | +138.5% |
| Recurring financial income | 75 | €107 | €254 | +€148 | +138.5% |
| Financial charges | 65/66B | €125 | €103 | -€22 | -17.5% |
| Recurring financial charges | 65 | €125 | €103 | -€22 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | - | €170 | +€170 | |
| Profit (loss) for the period | 9904 | - | €170 | +€170 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €170 | +€170 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.