Escalpade: 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.
Escalpade
Largest movements
- Tangible fixed assets -€180,543
down €180,543 (-11.8%), from €1.5m to €1.3m
of which Other tangible fixed assets: -€203,823
- Current investments +€78,612
up €78,612 (+5.3%), from €1.5m to €1.6m
- Investment grants -€142,706
down €142,706 (-15.7%), from €911,243 to €768,537
- Accrued charges and deferred income +€115,803
up €115,803 (+73.3%), from €157,931 to €273,734
- Profit (loss) carried forward -€83,287
down €83,287 (-16.9%), from -€493,708 to -€576,995
- Gross operating margin -€102,124
down €102,124 (-14.6%), from €700,276 to €598,152
- Financial charges +€71,526
up €71,526, from -€70,202 to €1,323
- Financial income +€8,250
up €8,250 (+31.6%), from €26,094 to €34,345
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,447,788 | €3,325,640 | -€122,149 | -3.5% |
| Fixed assets | 21/28 | €1,526,357 | €1,345,814 | -€180,543 | -11.8% |
| Tangible fixed assets | 22/27 | €1,526,197 | €1,345,654 | -€180,543 | -11.8% |
| Furniture and vehicles | 24 | €11,575 | €17,225 | +€5,651 | +48.8% |
| Other tangible fixed assets | 26 | €1,506,642 | €1,302,819 | -€203,823 | -13.5% |
| Assets under construction and advance payments | 27 | €7,980 | €25,610 | +€17,630 | +220.9% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €1,921,431 | €1,979,825 | +€58,394 | +3.0% |
| Amounts receivable within one year | 40/41 | €123,579 | €133,400 | +€9,821 | +7.9% |
| Trade receivables | 40 | €115,424 | €121,026 | +€5,602 | +4.9% |
| Other amounts receivable | 41 | €8,155 | €12,374 | +€4,219 | +51.7% |
| Current investments | 50/53 | €1,473,949 | €1,552,561 | +€78,612 | +5.3% |
| Cash at bank and in hand | 54/58 | €316,026 | €285,861 | -€30,165 | -9.5% |
| Deferred charges and accrued income | 490/1 | €7,878 | €8,004 | +€125 | +1.6% |
| Total equity and liabilities | 10/49 | €3,447,788 | €3,325,640 | -€122,149 | -3.5% |
| Equity | 10/15 | €3,081,900 | €2,855,907 | -€225,993 | -7.3% |
| Contributions | 10/11 | €861,408 | €861,408 | = | 0.0% |
| Capital | 10 | €861,408 | €861,408 | = | 0.0% |
| Reserves | 13 | €1,802,956 | €1,802,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€493,708 | -€576,995 | -€83,287 | -16.9% |
| Investment grants | 15 | €911,243 | €768,537 | -€142,706 | -15.7% |
| Amounts payable | 17/49 | €365,888 | €469,733 | +€103,844 | +28.4% |
| Amounts payable within one year | 42/48 | €207,957 | €195,999 | -€11,958 | -5.8% |
| Trade debts | 44 | €190,573 | €180,393 | -€10,180 | -5.3% |
| Suppliers | 440/4 | €190,573 | €180,393 | -€10,180 | -5.3% |
| Taxes, remuneration and social security | 45 | €16,896 | €14,567 | -€2,329 | -13.8% |
| Taxes | 450/3 | €10,198 | €5,516 | -€4,683 | -45.9% |
| Remuneration and social security | 454/9 | €6,698 | €9,051 | +€2,353 | +35.1% |
| Accrued charges and deferred income | 492/3 | €157,931 | €273,734 | +€115,803 | +73.3% |
| Remuneration, social security and pensions | 62 | €123,016 | €117,631 | -€5,385 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,245 | €217,172 | -€72 | 0.0% |
| Other operating charges | 640/8 | €386,290 | €379,397 | -€6,894 | -1.8% |
| Gross operating margin | 9900 | €700,276 | €598,152 | -€102,124 | -14.6% |
| Operating profit (loss) | 9901 | -€26,275 | -€116,048 | -€89,773 | -341.7% |
| Financial income | 75/76B | €26,094 | €34,345 | +€8,250 | +31.6% |
| Recurring financial income | 75 | €26,094 | €34,345 | +€8,250 | +31.6% |
| Financial charges | 65/66B | -€70,202 | €1,323 | +€71,526 | |
| Recurring financial charges | 65 | -€70,202 | €1,323 | +€71,526 | |
| Profit (loss) for the period before taxes | 9903 | €70,022 | -€83,026 | -€153,048 | |
| Income taxes | 67/77 | €198 | €261 | +€63 | +31.9% |
| Profit (loss) for the period | 9904 | €69,824 | -€83,287 | -€153,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,824 | -€83,287 | -€153,111 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.