ESCAM FOREST: 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.
ESCAM FOREST
Largest movements
- Cash -€3,039
down €3,039 (-2.0%), from €151,251 to €148,212
mainly Net result for the year (-€10,617)
- Reserves -€10,617
down €10,617 (-10.7%), from €98,904 to €88,286
of which Distributable reserves: -€10,617
- Debts after one year +€5,400
new in 2025: €5,400
- Trade debts +€2,178
new in 2025: €2,178
- Gross operating margin -€18,769
down €18,769, from €11,911 to -€6,858
- Depreciation -€6,523
no longer reported in 2025 (was €6,523)
- Purchases and services +€4,862
up €4,862 (+58.1%), from €8,371 to €13,233
- Financial income +€193
up €193 (+11.6%), from €1,667 to €1,860
- Other operating charges +€190
up €190 (+3.9%), from €4,847 to €5,037
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 | €160,877 | €157,838 | -€3,039 | -1.9% |
| Fixed assets | 21/28 | €9,626 | €9,626 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,405 | €9,405 | = | 0.0% |
| Land and buildings | 22 | €9,405 | €9,405 | = | 0.0% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €151,251 | €148,212 | -€3,039 | -2.0% |
| Cash at bank and in hand | 54/58 | €151,251 | €148,212 | -€3,039 | -2.0% |
| Total equity and liabilities | 10/49 | €160,877 | €157,838 | -€3,039 | -1.9% |
| Equity | 10/15 | €160,877 | €150,260 | -€10,617 | -6.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €98,904 | €88,286 | -€10,617 | -10.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €92,706 | €82,089 | -€10,617 | -11.5% |
| Amounts payable | 17/49 | - | €7,578 | +€7,578 | |
| Amounts payable after more than one year | 17 | - | €5,400 | +€5,400 | |
| Other amounts payable | 178/9 | - | €5,400 | +€5,400 | |
| Amounts payable within one year | 42/48 | - | €2,178 | +€2,178 | |
| Trade debts | 44 | - | €2,178 | +€2,178 | |
| Suppliers | 440/4 | - | €2,178 | +€2,178 | |
| Non-recurring operating income | 76A | €107 | - | -€107 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,371 | €13,233 | +€4,862 | +58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,523 | - | -€6,523 | |
| Other operating charges | 640/8 | €4,847 | €5,037 | +€190 | +3.9% |
| Gross operating margin | 9900 | €11,911 | -€6,858 | -€18,769 | |
| Operating profit (loss) | 9901 | €541 | -€11,895 | -€12,436 | |
| Financial income | 75/76B | €1,667 | €1,860 | +€193 | +11.6% |
| Recurring financial income | 75 | €1,667 | €1,860 | +€193 | +11.6% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,183 | -€10,059 | -€12,242 | |
| Income taxes | 67/77 | €500 | €558 | +€58 | +11.6% |
| Profit (loss) for the period | 9904 | €1,683 | -€10,617 | -€12,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,683 | -€10,617 | -€12,301 |
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 3 October 2026 via checked.be.