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ESCAPE CONCEPT: 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.

What changed

ESCAPE CONCEPT

BE 0450.709.015
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€146,088
2024 · -€3,014-€143,074
Equity
€135,443
2024 · €281,531-€146,088
Cash
€77,268
2024 · €38,462+€38,806
Balance sheet total
€1.4m
2024 · €1.4m+€28,209

Largest movements

2024 to 2025
Assets
  • Cash +€38,806

    up €38,806 (+100.9%), from €38,462 to €77,268

    mainly Tax, wage and social debts (+€133,862) and Trade debts (+€71,234)

  • Receivables within one year -€18,101

    down €18,101 (-1.7%), from €1.1m to €1.0m

    of which Trade receivables: -€147,310

Equity and liabilities
  • Profit (loss) carried forward -€146,088

    down €146,088, from €132,931 to -€13,157

  • Tax, wage and social debts +€133,862

    up €133,862 (+267.8%), from €49,985 to €183,847

    of which Taxes: +€132,342

  • Trade debts +€71,234

    up €71,234 (+88.7%), from €80,328 to €151,562

  • Debts after one year -€32,153

    down €32,153 (-7.4%), from €432,876 to €400,723

    of which Financial debts: -€28,153

  • Other debts +€28,778

    up €28,778 (+7.5%), from €386,097 to €414,875

Income statement
  • Taxes +€136,736

    up €136,736 (+25995.4%), from €526 to €137,262

  • Other operating charges +€38,094

    up €38,094 (+576.1%), from €6,612 to €44,706

  • Gross operating margin +€36,455

    up €36,455 (+11.9%), from €307,464 to €343,919

  • Staff costs -€14,252

    down €14,252 (-6.2%), from €228,275 to €214,023

  • Depreciation +€8,837

    up €8,837 (+16.1%), from €54,996 to €63,833

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€3,014
Gross operating margin +€36,455
Staff costs +€14,252
Depreciation -€8,837
Other operating charges -€38,094
Other operating items -€7,298
Financial income -€87
Financial charges -€2,729
Taxes -€136,736
Result 2025 -€146,088

Cash bridge derived

cash 2024 to 2025

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.

From operations +€161,968
Investment -€66,173
Financing -€56,989
Cash 2024 €38,462
Net result for the year -€146,088
Depreciation +€63,833
Stocks and contracts -€4,897
Receivables within one year +€18,101
Deferred charges and accrued income -€267
Trade debts +€71,234
Tax, wage and social debts +€133,862
Advances received -€2,588
Other debts +€28,778
Investment in fixed assets (net) -€66,173
Debts after one year -€32,153
Current portion of long-term debt -€24,836
Cash 2025 €77,268
Every line side by side 51 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,373,234 €1,401,443 +€28,209 +2.1%
Fixed assets 21/28 €246,875 €249,215 +€2,340 +0.9%
Tangible fixed assets 22/27 €235,275 €237,615 +€2,340 +1.0%
Plant, machinery and equipment 23 €228,784 €214,067 -€14,717 -6.4%
Furniture and vehicles 24 €6,491 €23,548 +€17,057 +262.8%
Financial fixed assets 28 €11,600 €11,600 = 0.0%
Current assets 29/58 €1,126,359 €1,152,228 +€25,869 +2.3%
Stocks and contracts in progress 3 €27,445 €32,342 +€4,897 +17.8%
Stocks 30/36 €27,445 €32,342 +€4,897 +17.8%
Amounts receivable within one year 40/41 €1,058,602 €1,040,501 -€18,101 -1.7%
Trade receivables 40 €158,233 €10,923 -€147,310 -93.1%
Other amounts receivable 41 €900,369 €1,029,578 +€129,209 +14.4%
Cash at bank and in hand 54/58 €38,462 €77,268 +€38,806 +100.9%
Deferred charges and accrued income 490/1 €1,850 €2,117 +€267 +14.4%
Total equity and liabilities 10/49 €1,373,234 €1,401,443 +€28,209 +2.1%
Equity 10/15 €281,531 €135,443 -€146,088 -51.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €130,000 €130,000 = 0.0%
Tax-exempt reserves 132 €67,213 €67,213 = 0.0%
Distributable reserves 133 €62,787 €62,787 = 0.0%
Profit (loss) carried forward 14 €132,931 -€13,157 -€146,088
Amounts payable 17/49 €1,091,703 €1,266,000 +€174,297 +16.0%
Amounts payable after more than one year 17 €432,876 €400,723 -€32,153 -7.4%
Financial debts 170/4 €87,898 €59,745 -€28,153 -32.0%
Other amounts payable 178/9 €344,978 €340,978 -€4,000 -1.2%
Amounts payable within one year 42/48 €658,827 €865,277 +€206,450 +31.3%
Current portion of amounts payable after more than one year 42 €52,989 €28,153 -€24,836 -46.9%
Financial debts 43 €41,164 €41,164 = 0.0%
Credit institutions 430/8 €41,164 €41,164 = 0.0%
Trade debts 44 €80,328 €151,562 +€71,234 +88.7%
Suppliers 440/4 €80,328 €151,562 +€71,234 +88.7%
Advances received on contracts in progress 46 €48,264 €45,676 -€2,588 -5.4%
Taxes, remuneration and social security 45 €49,985 €183,847 +€133,862 +267.8%
Taxes 450/3 €27,240 €159,582 +€132,342 +485.8%
Remuneration and social security 454/9 €22,745 €24,265 +€1,520 +6.7%
Other amounts payable 47/48 €386,097 €414,875 +€28,778 +7.5%
Non-recurring operating income 76A €35,065 €2,594 -€32,471 -92.6%
Remuneration, social security and pensions 62 €228,275 €214,023 -€14,252 -6.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €54,996 €63,833 +€8,837 +16.1%
Other operating charges 640/8 €6,612 €44,706 +€38,094 +576.1%
Non-recurring operating charges 66A - €7,298 +€7,298
Gross operating margin 9900 €307,464 €343,919 +€36,455 +11.9%
Operating profit (loss) 9901 €17,581 €14,059 -€3,522 -20.0%
Financial income 75/76B €149 €62 -€87 -58.4%
Recurring financial income 75 €149 €62 -€87 -58.4%
Financial charges 65/66B €20,218 €22,947 +€2,729 +13.5%
Recurring financial charges 65 €20,218 €22,947 +€2,729 +13.5%
Profit (loss) for the period before taxes 9903 -€2,488 -€8,826 -€6,338 -254.7%
Income taxes 67/77 €526 €137,262 +€136,736 +25995.4%
Profit (loss) for the period 9904 -€3,014 -€146,088 -€143,074 -4747.0%
Profit (loss) for the period to be appropriated 9905 -€3,014 -€146,088 -€143,074 -4747.0%

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 30 September 2026 via checked.be.