ESCART LINE: 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.
ESCART LINE
Largest movements
- Cash +€16,082
up €16,082 (+143%), from €11,275 to €27,357
mainly Net result for the year (+€12,179) and Tax, wage and social debts (+€8,301)
- Receivables within one year +€3,759
up €3,759 (+29,253%), from €13 to €3,772
of which Trade receivables: +€3,759
- Deferred charges and accrued income -€1,200
no longer reported in 2025 (was €1,200)
- Profit (loss) carried forward +€12,179
up €12,179, from -€2,906 to €9,273
- Tax, wage and social debts +€8,301
up €8,301 (+80.8%), from €10,268 to €18,569
of which Remuneration and social security: +€8,138
- Other debts -€3,500
no longer reported in 2025 (was €3,500)
- Trade debts +€1,633
up €1,633 (+71.4%), from €2,287 to €3,919
- Gross operating margin +€23,727
up €23,727 (+50.3%), from €47,146 to €70,873
- Staff costs +€22,510
up €22,510 (+81.6%), from €27,597 to €50,107
- Financial charges +€3,990
up €3,990 (+308%), from €1,296 to €5,286
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 | €18,149 | €36,761 | +€18,612 | +103% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €13,649 | €32,261 | +€18,612 | +136% |
| Stocks and contracts in progress | 3 | €1,161 | €1,133 | -€29 | -2.5% |
| Stocks | 30/36 | €1,161 | €1,133 | -€29 | -2.5% |
| Amounts receivable within one year | 40/41 | €13 | €3,772 | +€3,759 | +29,253% |
| Trade receivables | 40 | €6 | €3,765 | +€3,759 | +68,346% |
| Other amounts receivable | 41 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,275 | €27,357 | +€16,082 | +143% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €18,149 | €36,761 | +€18,612 | +103% |
| Equity | 10/15 | €95 | €12,273 | +€12,179 | +12,888% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,906 | €9,273 | +€12,179 | |
| Amounts payable | 17/49 | €18,055 | €24,488 | +€6,433 | +35.6% |
| Amounts payable within one year | 42/48 | €16,055 | €22,488 | +€6,433 | +40.1% |
| Trade debts | 44 | €2,287 | €3,919 | +€1,633 | +71.4% |
| Suppliers | 440/4 | €2,287 | €3,919 | +€1,633 | +71.4% |
| Taxes, remuneration and social security | 45 | €10,268 | €18,569 | +€8,301 | +80.8% |
| Taxes | 450/3 | €2,453 | €2,616 | +€163 | +6.6% |
| Remuneration and social security | 454/9 | €7,815 | €15,953 | +€8,138 | +104% |
| Other amounts payable | 47/48 | €3,500 | - | -€3,500 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,597 | €50,107 | +€22,510 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | - | -€268 | |
| Other operating charges | 640/8 | €3,435 | €3,302 | -€133 | -3.9% |
| Gross operating margin | 9900 | €47,146 | €70,873 | +€23,727 | +50.3% |
| Operating profit (loss) | 9901 | €15,846 | €17,465 | +€1,619 | +10.2% |
| Financial income | 75/76B | €124 | €0 | -€124 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Non-recurring financial income | 76B | €124 | - | -€124 | |
| Financial charges | 65/66B | €1,296 | €5,286 | +€3,990 | +308% |
| Recurring financial charges | 65 | €1,296 | €5,286 | +€3,990 | +308% |
| Profit (loss) for the period before taxes | 9903 | €14,674 | €12,179 | -€2,496 | -17.0% |
| Profit (loss) for the period | 9904 | €14,674 | €12,179 | -€2,496 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,674 | €12,179 | -€2,496 | -17.0% |
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 18 October 2026 via checked.be.