ESCALE BIEN-ETRE: 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.
ESCALE BIEN-ETRE
Largest movements
- Stocks and contracts -€24,029
down €24,029 (-28.7%), from €83,701 to €59,671
- Cash -€23,580
down €23,580 (-33.7%), from €70,001 to €46,420
mainly Trade debts (-€21,771) and Receivables within one year (-€17,917)
- Receivables within one year +€17,917
up €17,917 (+17.8%), from €100,388 to €118,305
of which Other amounts receivable: +€18,853
- Deferred charges and accrued income +€4,971
up €4,971 (+1,123%), from €443 to €5,414
- Tangible fixed assets -€4,318
down €4,318 (-11.2%), from €38,446 to €34,128
of which Leasing and similar rights: -€3,620
- Trade debts -€21,771
down €21,771 (-21.1%), from €102,966 to €81,194
- Debts after one year -€14,381
down €14,381 (-39.3%), from €36,567 to €22,187
- Tax, wage and social debts +€5,730
up €5,730 (+6.4%), from €89,654 to €95,384
of which Taxes: +€11,812
- Gross operating margin +€32,160
up €32,160 (+10.6%), from €304,674 to €336,834
- Staff costs +€31,610
up €31,610 (+11.4%), from €277,216 to €308,825
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 | €293,635 | €263,938 | -€29,697 | -10.1% |
| Fixed assets | 21/28 | €39,103 | €34,128 | -€4,975 | -12.7% |
| Tangible fixed assets | 22/27 | €38,446 | €34,128 | -€4,318 | -11.2% |
| Plant, machinery and equipment | 23 | €384 | €0 | -€384 | -100% |
| Furniture and vehicles | 24 | €7,464 | €10,001 | +€2,537 | +34.0% |
| Leasing and similar rights | 25 | €10,662 | €7,042 | -€3,620 | -34.0% |
| Other tangible fixed assets | 26 | €19,937 | €17,085 | -€2,852 | -14.3% |
| Financial fixed assets | 28 | €657 | €0 | -€657 | -100% |
| Current assets | 29/58 | €254,532 | €229,810 | -€24,722 | -9.7% |
| Stocks and contracts in progress | 3 | €83,701 | €59,671 | -€24,029 | -28.7% |
| Stocks | 30/36 | €83,701 | €59,671 | -€24,029 | -28.7% |
| Amounts receivable within one year | 40/41 | €100,388 | €118,305 | +€17,917 | +17.8% |
| Trade receivables | 40 | €53,555 | €52,619 | -€936 | -1.7% |
| Other amounts receivable | 41 | €46,834 | €65,686 | +€18,853 | +40.3% |
| Cash at bank and in hand | 54/58 | €70,001 | €46,420 | -€23,580 | -33.7% |
| Deferred charges and accrued income | 490/1 | €443 | €5,414 | +€4,971 | +1,123% |
| Total equity and liabilities | 10/49 | €293,635 | €263,938 | -€29,697 | -10.1% |
| Equity | 10/15 | €41,370 | €43,624 | +€2,254 | +5.4% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €50,987 | €50,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €38,587 | €38,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,618 | -€7,363 | +€2,254 | +23.4% |
| Amounts payable | 17/49 | €252,265 | €220,314 | -€31,951 | -12.7% |
| Amounts payable after more than one year | 17 | €36,567 | €22,187 | -€14,381 | -39.3% |
| Financial debts | 170/4 | €36,567 | €22,187 | -€14,381 | -39.3% |
| Amounts payable within one year | 42/48 | €215,499 | €198,128 | -€17,371 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €21,190 | €21,549 | +€360 | +1.7% |
| Financial debts | 43 | €1,690 | €0 | -€1,690 | -100% |
| Credit institutions | 430/8 | €1,690 | €0 | -€1,690 | -100% |
| Trade debts | 44 | €102,966 | €81,194 | -€21,771 | -21.1% |
| Suppliers | 440/4 | €102,966 | €81,194 | -€21,771 | -21.1% |
| Taxes, remuneration and social security | 45 | €89,654 | €95,384 | +€5,730 | +6.4% |
| Taxes | 450/3 | €37,420 | €49,233 | +€11,812 | +31.6% |
| Remuneration and social security | 454/9 | €52,233 | €46,152 | -€6,082 | -11.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100% |
| Remuneration, social security and pensions | 62 | €277,216 | €308,825 | +€31,610 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,825 | €11,253 | +€428 | +4.0% |
| Other operating charges | 640/8 | €4,931 | €4,349 | -€582 | -11.8% |
| Gross operating margin | 9900 | €304,674 | €336,834 | +€32,160 | +10.6% |
| Operating profit (loss) | 9901 | €11,702 | €12,407 | +€705 | +6.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,477 | €7,195 | +€718 | +11.1% |
| Recurring financial charges | 65 | €6,477 | €7,195 | +€718 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €5,225 | €5,212 | -€13 | -0.3% |
| Income taxes | 67/77 | €1,402 | €2,957 | +€1,555 | +111% |
| Profit (loss) for the period | 9904 | €3,823 | €2,254 | -€1,568 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,823 | €2,254 | -€1,568 | -41.0% |
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 31 October 2026 via checked.be.