ESCé Consulting: 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.
ESCé Consulting
Largest movements
- Current investments +€97,759
up €97,759 (+150%), from €64,995 to €162,754
- Cash -€88,182
down €88,182 (-50.7%), from €173,877 to €85,695
mainly Current investments (-€97,759) and Contributions, distributions and other (-€41,800)
- Receivables within one year +€15,798
up €15,798 (+12.3%), from €127,987 to €143,785
of which Other amounts receivable: +€11,303
- Reserves +€18,201
up €18,201 (+8.2%), from €222,365 to €240,566
- Other debts +€8,100
up €8,100 (+24.0%), from €33,700 to €41,800
- Gross operating margin -€21,091
down €21,091 (-21.2%), from €99,665 to €78,574
- Taxes -€5,098
down €5,098 (-17.7%), from €28,764 to €23,667
- Financial income +€3,841
up €3,841 (+70.0%), from €5,489 to €9,330
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 | €377,762 | €401,419 | +€23,657 | +6.3% |
| Fixed assets | 21/28 | €10,903 | €9,186 | -€1,717 | -15.7% |
| Tangible fixed assets | 22/27 | €10,903 | €9,186 | -€1,717 | -15.7% |
| Plant, machinery and equipment | 23 | €8,973 | €7,743 | -€1,230 | -13.7% |
| Furniture and vehicles | 24 | €1,930 | €1,443 | -€487 | -25.2% |
| Current assets | 29/58 | €366,859 | €392,233 | +€25,374 | +6.9% |
| Amounts receivable within one year | 40/41 | €127,987 | €143,785 | +€15,798 | +12.3% |
| Trade receivables | 40 | €75,704 | €80,198 | +€4,494 | +5.9% |
| Other amounts receivable | 41 | €52,283 | €63,586 | +€11,303 | +21.6% |
| Current investments | 50/53 | €64,995 | €162,754 | +€97,759 | +150% |
| Cash at bank and in hand | 54/58 | €173,877 | €85,695 | -€88,182 | -50.7% |
| Total equity and liabilities | 10/49 | €377,762 | €401,419 | +€23,657 | +6.3% |
| Equity | 10/15 | €319,206 | €337,407 | +€18,201 | +5.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €222,365 | €240,566 | +€18,201 | +8.2% |
| Distributable reserves | 133 | €222,365 | €240,566 | +€18,201 | +8.2% |
| Profit (loss) carried forward | 14 | €88,781 | €88,781 | = | 0.0% |
| Amounts payable | 17/49 | €58,556 | €64,013 | +€5,457 | +9.3% |
| Amounts payable within one year | 42/48 | €58,556 | €64,013 | +€5,457 | +9.3% |
| Trade debts | 44 | €458 | €49 | -€409 | -89.3% |
| Suppliers | 440/4 | €458 | €49 | -€409 | -89.3% |
| Taxes, remuneration and social security | 45 | €24,398 | €22,163 | -€2,235 | -9.2% |
| Taxes | 450/3 | €24,398 | €22,163 | -€2,235 | -9.2% |
| Other amounts payable | 47/48 | €33,700 | €41,800 | +€8,100 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,324 | €1,717 | +€392 | +29.6% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €99,665 | €78,574 | -€21,091 | -21.2% |
| Operating profit (loss) | 9901 | €98,277 | €76,857 | -€21,420 | -21.8% |
| Financial income | 75/76B | €5,489 | €9,330 | +€3,841 | +70.0% |
| Recurring financial income | 75 | €5,489 | €9,330 | +€3,841 | +70.0% |
| Financial charges | 65/66B | €2,436 | €2,519 | +€82 | +3.4% |
| Recurring financial charges | 65 | €2,436 | €2,519 | +€82 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €101,330 | €83,668 | -€17,662 | -17.4% |
| Income taxes | 67/77 | €28,764 | €23,667 | -€5,098 | -17.7% |
| Profit (loss) for the period | 9904 | €72,565 | €60,001 | -€12,565 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,565 | €60,001 | -€12,565 | -17.3% |
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 14 October 2026 via checked.be.