ESCAM J.C.: 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.
ESCAM J.C.
Largest movements
- Cash +€89,617
up €89,617 (+65.1%), from €137,716 to €227,333
mainly Net result for the year (+€214,371) and Depreciation (+€117,136)
- Receivables within one year +€86,848
up €86,848 (+139%), from €62,549 to €149,398
of which Trade receivables: +€69,176
- Tangible fixed assets -€21,223
down €21,223 (-5.4%), from €391,416 to €370,193
of which Furniture and vehicles: -€14,135
- Financial fixed assets -€8,376
down €8,376 (-69.6%), from €12,042 to €3,666
- Tax, wage and social debts +€103,775
up €103,775 (+178%), from €58,211 to €161,986
of which Taxes: +€101,976
- Debts after one year -€56,443
down €56,443 (-32.8%), from €172,325 to €115,882
- Trade debts +€45,463
up €45,463 (+100%), from €45,264 to €90,727
- Current portion of long-term debt +€44,589
up €44,589 (+149%), from €29,936 to €74,525
- Other debts +€40,926
up €40,926 (+37.5%), from €109,134 to €150,060
- Gross operating margin +€208,582
up €208,582 (+70.0%), from €297,987 to €506,570
- Taxes +€44,695
up €44,695 (+164%), from €27,259 to €71,953
- Other operating charges +€37,121
up €37,121 (+387%), from €9,603 to €46,724
- Depreciation +€20,145
up €20,145 (+20.8%), from €96,992 to €117,136
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 | €611,334 | €758,313 | +€146,978 | +24.0% |
| Fixed assets | 21/28 | €403,458 | €373,859 | -€29,599 | -7.3% |
| Tangible fixed assets | 22/27 | €391,416 | €370,193 | -€21,223 | -5.4% |
| Land and buildings | 22 | €60,990 | €53,902 | -€7,089 | -11.6% |
| Furniture and vehicles | 24 | €330,426 | €316,291 | -€14,135 | -4.3% |
| Financial fixed assets | 28 | €12,042 | €3,666 | -€8,376 | -69.6% |
| Current assets | 29/58 | €207,876 | €384,454 | +€176,578 | +84.9% |
| Amounts receivable within one year | 40/41 | €62,549 | €149,398 | +€86,848 | +139% |
| Trade receivables | 40 | €25,299 | €94,474 | +€69,176 | +273% |
| Other amounts receivable | 41 | €37,251 | €54,923 | +€17,673 | +47.4% |
| Cash at bank and in hand | 54/58 | €137,716 | €227,333 | +€89,617 | +65.1% |
| Deferred charges and accrued income | 490/1 | €7,611 | €7,724 | +€113 | +1.5% |
| Total equity and liabilities | 10/49 | €611,334 | €758,313 | +€146,978 | +24.0% |
| Equity | 10/15 | €145,133 | €145,133 | = | 0.0% |
| Contributions | 10/11 | €20,454 | €20,454 | = | 0.0% |
| Reserves | 13 | €124,679 | €124,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €124,679 | €124,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €466,202 | €613,180 | +€146,978 | +31.5% |
| Amounts payable after more than one year | 17 | €172,325 | €115,882 | -€56,443 | -32.8% |
| Financial debts | 170/4 | €172,325 | €115,882 | -€56,443 | -32.8% |
| Amounts payable within one year | 42/48 | €293,876 | €497,297 | +€203,421 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €29,936 | €74,525 | +€44,589 | +149% |
| Financial debts | 43 | €51,332 | €20,000 | -€31,332 | -61.0% |
| Credit institutions | 430/8 | €51,332 | €20,000 | -€31,332 | -61.0% |
| Trade debts | 44 | €45,264 | €90,727 | +€45,463 | +100% |
| Suppliers | 440/4 | €45,264 | €90,727 | +€45,463 | +100% |
| Taxes, remuneration and social security | 45 | €58,211 | €161,986 | +€103,775 | +178% |
| Taxes | 450/3 | €57,507 | €159,483 | +€101,976 | +177% |
| Remuneration and social security | 454/9 | €704 | €2,503 | +€1,798 | +255% |
| Other amounts payable | 47/48 | €109,134 | €150,060 | +€40,926 | +37.5% |
| Non-recurring operating income | 76A | €7,043 | €420 | -€6,623 | -94.0% |
| Remuneration, social security and pensions | 62 | €50,610 | €46,575 | -€4,034 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,992 | €117,136 | +€20,145 | +20.8% |
| Other operating charges | 640/8 | €9,603 | €46,724 | +€37,121 | +387% |
| Gross operating margin | 9900 | €297,987 | €506,570 | +€208,582 | +70.0% |
| Operating profit (loss) | 9901 | €140,783 | €296,135 | +€155,351 | +110% |
| Financial income | 75/76B | €5 | €402 | +€397 | +7,727% |
| Recurring financial income | 75 | €5 | €402 | +€397 | +7,727% |
| Financial charges | 65/66B | €6,873 | €10,213 | +€3,340 | +48.6% |
| Recurring financial charges | 65 | €6,873 | €10,213 | +€3,340 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €133,915 | €286,324 | +€152,409 | +114% |
| Income taxes | 67/77 | €27,259 | €71,953 | +€44,695 | +164% |
| Profit (loss) for the period | 9904 | €106,657 | €214,371 | +€107,714 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €106,657 | €214,371 | +€107,714 | +101% |
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 20 October 2026 via checked.be.