ESCALO: 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.
ESCALO
Largest movements
- Cash -€86,005
down €86,005 (-46.3%), from €185,666 to €99,660
mainly Debts after one year (-€276,304) and Deferred charges and accrued income (-€25,261)
- Tangible fixed assets -€84,837
down €84,837 (-2.6%), from €3.2m to €3.1m
- Receivables within one year -€45,063
down €45,063 (-100.0%), from €45,064 to €1
of which Trade receivables: -€32,328
- Debts after one year -€276,304
down €276,304 (-10.7%), from €2.6m to €2.3m
- Reserves +€86,562
up €86,562 (+13.8%), from €627,193 to €713,755
of which Distributable reserves: +€86,562
- Taxes +€11,589
up €11,589 (+67.1%), from €17,265 to €28,854
- Financial charges -€5,793
down €5,793 (-4.4%), from €131,869 to €126,077
- Gross operating margin +€4,699
up €4,699 (+1.3%), from €354,846 to €359,545
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 | €3,453,981 | €3,263,336 | -€190,645 | -5.5% |
| Fixed assets | 21/28 | €3,215,170 | €3,130,333 | -€84,837 | -2.6% |
| Tangible fixed assets | 22/27 | €3,215,170 | €3,130,333 | -€84,837 | -2.6% |
| Land and buildings | 22 | €3,215,170 | €3,130,333 | -€84,837 | -2.6% |
| Current assets | 29/58 | €238,811 | €133,004 | -€105,808 | -44.3% |
| Amounts receivable within one year | 40/41 | €45,064 | €1 | -€45,063 | -100.0% |
| Trade receivables | 40 | €32,328 | - | -€32,328 | |
| Other amounts receivable | 41 | €12,735 | €1 | -€12,735 | -100.0% |
| Cash at bank and in hand | 54/58 | €185,666 | €99,660 | -€86,005 | -46.3% |
| Deferred charges and accrued income | 490/1 | €8,082 | €33,343 | +€25,261 | +313% |
| Total equity and liabilities | 10/49 | €3,453,981 | €3,263,336 | -€190,645 | -5.5% |
| Equity | 10/15 | €689,166 | €775,729 | +€86,562 | +12.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €627,193 | €713,755 | +€86,562 | +13.8% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €608,443 | €695,005 | +€86,562 | +14.2% |
| Amounts payable | 17/49 | €2,764,815 | €2,487,608 | -€277,207 | -10.0% |
| Amounts payable after more than one year | 17 | €2,585,254 | €2,308,949 | -€276,304 | -10.7% |
| Financial debts | 170/4 | €2,585,254 | €2,308,949 | -€276,304 | -10.7% |
| Amounts payable within one year | 42/48 | €169,189 | €176,237 | +€7,047 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €32,328 | €34,643 | +€2,315 | +7.2% |
| Suppliers | 440/4 | €32,328 | €34,643 | +€2,315 | +7.2% |
| Taxes, remuneration and social security | 45 | €16,861 | €21,594 | +€4,732 | +28.1% |
| Taxes | 450/3 | €16,861 | €21,594 | +€4,732 | +28.1% |
| Accrued charges and deferred income | 492/3 | €10,372 | €2,422 | -€7,950 | -76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,344 | €84,837 | +€493 | +0.6% |
| Other operating charges | 640/8 | €34,247 | €33,247 | -€999 | -2.9% |
| Gross operating margin | 9900 | €354,846 | €359,545 | +€4,699 | +1.3% |
| Operating profit (loss) | 9901 | €236,256 | €241,461 | +€5,205 | +2.2% |
| Financial income | 75/76B | €260 | €33 | -€227 | -87.3% |
| Recurring financial income | 75 | €260 | €33 | -€227 | -87.3% |
| Financial charges | 65/66B | €131,869 | €126,077 | -€5,793 | -4.4% |
| Recurring financial charges | 65 | €131,869 | €126,077 | -€5,793 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €104,646 | €115,417 | +€10,770 | +10.3% |
| Income taxes | 67/77 | €17,265 | €28,854 | +€11,589 | +67.1% |
| Profit (loss) for the period | 9904 | €87,381 | €86,562 | -€819 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,381 | €86,562 | -€819 | -0.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.