EsCaNo: 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.
EsCaNo
Largest movements
- Cash -€33,937
down €33,937 (-69.0%), from €49,177 to €15,240
mainly Net result for the year (-€22,131) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€10,298
down €10,298 (-68.5%), from €15,030 to €4,732
of which Trade receivables: -€6,786
- Deferred charges and accrued income -€1,930
no longer reported in 2025 (was €1,930)
- Profit (loss) carried forward -€28,143
no longer reported in 2025 (was €28,143)
- Contributions -€12,908
down €12,908 (-91.3%), from €14,142 to €1,234
- Tax, wage and social debts -€3,391
down €3,391 (-72.7%), from €4,667 to €1,276
- Trade debts -€1,173
down €1,173 (-96.1%), from €1,221 to €48
- Reserves -€1,079
down €1,079 (-4.8%), from €22,316 to €21,237
- Gross operating margin -€51,851
down €51,851, from €32,094 to -€19,758
- Taxes -€8,303
down €8,303 (-98.7%), from €8,412 to €109
- Other operating charges -€1,254
down €1,254 (-51.4%), from €2,438 to €1,184
- Depreciation +€528
up €528 (+56.2%), from €939 to €1,467
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 | €70,489 | €24,512 | -€45,977 | -65.2% |
| Fixed assets | 21/28 | €4,351 | €4,540 | +€189 | +4.3% |
| Tangible fixed assets | 22/27 | €4,351 | €4,540 | +€189 | +4.3% |
| Plant, machinery and equipment | 23 | €4,351 | €3,169 | -€1,182 | -27.2% |
| Furniture and vehicles | 24 | - | €1,371 | +€1,371 | |
| Current assets | 29/58 | €66,137 | €19,972 | -€46,165 | -69.8% |
| Amounts receivable within one year | 40/41 | €15,030 | €4,732 | -€10,298 | -68.5% |
| Trade receivables | 40 | €8,397 | €1,611 | -€6,786 | -80.8% |
| Other amounts receivable | 41 | €6,633 | €3,121 | -€3,512 | -52.9% |
| Cash at bank and in hand | 54/58 | €49,177 | €15,240 | -€33,937 | -69.0% |
| Deferred charges and accrued income | 490/1 | €1,930 | - | -€1,930 | |
| Total equity and liabilities | 10/49 | €70,489 | €24,512 | -€45,977 | -65.2% |
| Equity | 10/15 | €64,601 | €22,470 | -€42,131 | -65.2% |
| Contributions | 10/11 | €14,142 | €1,234 | -€12,908 | -91.3% |
| Reserves | 13 | €22,316 | €21,237 | -€1,079 | -4.8% |
| Distributable reserves | 133 | €22,316 | €21,237 | -€1,079 | -4.8% |
| Profit (loss) carried forward | 14 | €28,143 | - | -€28,143 | |
| Amounts payable | 17/49 | €5,887 | €2,042 | -€3,846 | -65.3% |
| Amounts payable within one year | 42/48 | €5,887 | €2,042 | -€3,846 | -65.3% |
| Trade debts | 44 | €1,221 | €48 | -€1,173 | -96.1% |
| Suppliers | 440/4 | €1,221 | €48 | -€1,173 | -96.1% |
| Taxes, remuneration and social security | 45 | €4,667 | €1,276 | -€3,391 | -72.7% |
| Taxes | 450/3 | €4,667 | €1,276 | -€3,391 | -72.7% |
| Other amounts payable | 47/48 | - | €718 | +€718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €1,467 | +€528 | +56.2% |
| Other operating charges | 640/8 | €2,438 | €1,184 | -€1,254 | -51.4% |
| Gross operating margin | 9900 | €32,094 | -€19,758 | -€51,851 | |
| Operating profit (loss) | 9901 | €28,716 | -€22,409 | -€51,125 | |
| Financial income | 75/76B | €482 | €567 | +€85 | +17.6% |
| Recurring financial income | 75 | €482 | €567 | +€85 | +17.6% |
| Financial charges | 65/66B | €316 | €180 | -€136 | -43.1% |
| Recurring financial charges | 65 | €316 | €180 | -€136 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €28,882 | -€22,022 | -€50,904 | |
| Income taxes | 67/77 | €8,412 | €109 | -€8,303 | -98.7% |
| Profit (loss) for the period | 9904 | €20,470 | -€22,131 | -€42,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,470 | -€22,131 | -€42,601 |
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 2 October 2026 via checked.be.