ESCAPE: 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.
ESCAPE
Largest movements
- Receivables within one year +€136,804
up €136,804 (+686%), from €19,953 to €156,758
of which Trade receivables: +€146,320
- Cash +€108,889
up €108,889 (+754%), from €14,432 to €123,321
mainly Advances received (+€175,004) and Current portion of long-term debt (+€90,000)
- Deferred charges and accrued income -€81,525
down €81,525 (-59.2%), from €137,643 to €56,118
- Tangible fixed assets -€21,105
down €21,105 (-17.4%), from €121,501 to €100,396
of which Furniture and vehicles: -€13,052
- Advances received +€175,004
up €175,004 (+31,819%), from €550 to €175,554
- Accrued charges and deferred income -€120,145
down €120,145 (-98.5%), from €122,002 to €1,857
- Current portion of long-term debt +€90,000
new in 2025: €90,000
- Tax, wage and social debts +€37,500
up €37,500 (+1,623%), from €2,311 to €39,811
of which Taxes: +€38,500
- Other debts -€34,748
down €34,748 (-73.4%), from €47,344 to €12,596
- Other operating charges +€704
up €704 (+53.3%), from €1,322 to €2,026
- Gross operating margin +€411
up €411 (+1.6%), from €25,513 to €25,924
- Depreciation -€404
down €404 (-1.9%), from €21,509 to €21,105
- Financial charges +€402
up €402 (+22.1%), from €1,816 to €2,218
- Financial income -€389
down €389 (-99.5%), from €391 to €2
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 | €293,530 | €436,593 | +€143,063 | +48.7% |
| Fixed assets | 21/28 | €121,501 | €100,396 | -€21,105 | -17.4% |
| Tangible fixed assets | 22/27 | €121,501 | €100,396 | -€21,105 | -17.4% |
| Land and buildings | 22 | €3,256 | €2,623 | -€632 | -19.4% |
| Plant, machinery and equipment | 23 | €67,579 | €61,266 | -€6,312 | -9.3% |
| Furniture and vehicles | 24 | €49,456 | €36,404 | -€13,052 | -26.4% |
| Other tangible fixed assets | 26 | €1,211 | €103 | -€1,108 | -91.5% |
| Current assets | 29/58 | €172,029 | €336,197 | +€164,168 | +95.4% |
| Amounts receivable within one year | 40/41 | €19,953 | €156,758 | +€136,804 | +686% |
| Trade receivables | 40 | €7,159 | €153,479 | +€146,320 | +2,044% |
| Other amounts receivable | 41 | €12,795 | €3,278 | -€9,516 | -74.4% |
| Cash at bank and in hand | 54/58 | €14,432 | €123,321 | +€108,889 | +754% |
| Deferred charges and accrued income | 490/1 | €137,643 | €56,118 | -€81,525 | -59.2% |
| Total equity and liabilities | 10/49 | €293,530 | €436,593 | +€143,063 | +48.7% |
| Equity | 10/15 | €111,561 | €111,677 | +€116 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €49,561 | €49,677 | +€116 | +0.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €43,361 | €43,477 | +€116 | +0.3% |
| Amounts payable | 17/49 | €181,969 | €324,916 | +€142,946 | +78.6% |
| Amounts payable within one year | 42/48 | €59,968 | €323,058 | +€263,091 | +439% |
| Current portion of amounts payable after more than one year | 42 | - | €90,000 | +€90,000 | |
| Trade debts | 44 | €9,763 | €5,097 | -€4,666 | -47.8% |
| Suppliers | 440/4 | €9,763 | €5,097 | -€4,666 | -47.8% |
| Advances received on contracts in progress | 46 | €550 | €175,554 | +€175,004 | +31,819% |
| Taxes, remuneration and social security | 45 | €2,311 | €39,811 | +€37,500 | +1,623% |
| Taxes | 450/3 | €1,311 | €39,811 | +€38,500 | +2,937% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €47,344 | €12,596 | -€34,748 | -73.4% |
| Accrued charges and deferred income | 492/3 | €122,002 | €1,857 | -€120,145 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,509 | €21,105 | -€404 | -1.9% |
| Other operating charges | 640/8 | €1,322 | €2,026 | +€704 | +53.3% |
| Gross operating margin | 9900 | €25,513 | €25,924 | +€411 | +1.6% |
| Operating profit (loss) | 9901 | €2,682 | €2,793 | +€110 | +4.1% |
| Financial income | 75/76B | €391 | €2 | -€389 | -99.5% |
| Recurring financial income | 75 | €391 | €2 | -€389 | -99.5% |
| Financial charges | 65/66B | €1,816 | €2,218 | +€402 | +22.1% |
| Recurring financial charges | 65 | €1,816 | €2,218 | +€402 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €1,257 | €576 | -€680 | -54.1% |
| Income taxes | 67/77 | €750 | €460 | -€290 | -38.6% |
| Profit (loss) for the period | 9904 | €507 | €116 | -€390 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €507 | €116 | -€390 | -77.1% |
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 15 October 2026 via checked.be.