ESCENCIA: 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.
ESCENCIA
Largest movements
- Cash +€114,008
up €114,008 (+304.3%), from €37,468 to €151,475
mainly Net result for the year (+€113,624) and Current investments (+€41,822)
- Current investments -€41,822
down €41,822 (-13.7%), from €304,646 to €262,824
- Deferred charges and accrued income +€17,591
up €17,591 (+600.1%), from €2,931 to €20,522
- Reserves +€113,624
up €113,624 (+34.0%), from €334,234 to €447,858
of which Distributable reserves: +€113,624
- Other debts -€24,663
down €24,663 (-56.3%), from €43,801 to €19,138
- Trade debts +€11,232
new in 2025: €11,232
- Tax, wage and social debts -€8,148
down €8,148 (-46.6%), from €17,485 to €9,337
- Financial income +€84,625
up €84,625 (+155.6%), from €54,386 to €139,011
- Taxes +€22,918
up €22,918 (+75.2%), from €30,465 to €53,383
- Financial charges +€14,922
up €14,922 (+193.2%), from €7,723 to €22,645
- Gross operating margin -€5,444
down €5,444 (-9.5%), from €57,386 to €51,942
- Other operating charges +€1,056
new in 2025: €1,056
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 | €401,178 | €493,216 | +€92,038 | +22.9% |
| Fixed assets | 21/28 | €21,271 | €21,027 | -€244 | -1.1% |
| Tangible fixed assets | 22/27 | €21,271 | €21,027 | -€244 | -1.1% |
| Plant, machinery and equipment | 23 | €20,116 | - | -€20,116 | |
| Furniture and vehicles | 24 | €1,155 | €911 | -€244 | -21.2% |
| Other tangible fixed assets | 26 | - | €20,116 | +€20,116 | |
| Current assets | 29/58 | €379,906 | €472,189 | +€92,282 | +24.3% |
| Amounts receivable within one year | 40/41 | €34,862 | €37,368 | +€2,506 | +7.2% |
| Trade receivables | 40 | €34,862 | €23,251 | -€11,611 | -33.3% |
| Other amounts receivable | 41 | - | €14,118 | +€14,118 | |
| Current investments | 50/53 | €304,646 | €262,824 | -€41,822 | -13.7% |
| Cash at bank and in hand | 54/58 | €37,468 | €151,475 | +€114,008 | +304.3% |
| Deferred charges and accrued income | 490/1 | €2,931 | €20,522 | +€17,591 | +600.1% |
| Total equity and liabilities | 10/49 | €401,178 | €493,216 | +€92,038 | +22.9% |
| Equity | 10/15 | €339,884 | €453,509 | +€113,624 | +33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €334,234 | €447,858 | +€113,624 | +34.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,234 | €15,234 | = | 0.0% |
| Distributable reserves | 133 | €317,000 | €430,624 | +€113,624 | +35.8% |
| Profit (loss) carried forward | 14 | €2,650 | €2,650 | = | 0.0% |
| Amounts payable | 17/49 | €61,293 | €39,707 | -€21,586 | -35.2% |
| Amounts payable within one year | 42/48 | €61,293 | €39,707 | -€21,586 | -35.2% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | - | €11,232 | +€11,232 | |
| Suppliers | 440/4 | - | €11,232 | +€11,232 | |
| Taxes, remuneration and social security | 45 | €17,485 | €9,337 | -€8,148 | -46.6% |
| Taxes | 450/3 | €17,485 | €9,337 | -€8,148 | -46.6% |
| Other amounts payable | 47/48 | €43,801 | €19,138 | -€24,663 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €244 | +€177 | +265.0% |
| Other operating charges | 640/8 | - | €1,056 | +€1,056 | |
| Gross operating margin | 9900 | €57,386 | €51,942 | -€5,444 | -9.5% |
| Operating profit (loss) | 9901 | €57,319 | €50,641 | -€6,677 | -11.6% |
| Financial income | 75/76B | €54,386 | €139,011 | +€84,625 | +155.6% |
| Recurring financial income | 75 | €54,386 | €139,011 | +€84,625 | +155.6% |
| Financial charges | 65/66B | €7,723 | €22,645 | +€14,922 | +193.2% |
| Recurring financial charges | 65 | €7,723 | €22,645 | +€14,922 | +193.2% |
| Profit (loss) for the period before taxes | 9903 | €103,981 | €167,007 | +€63,025 | +60.6% |
| Income taxes | 67/77 | €30,465 | €53,383 | +€22,918 | +75.2% |
| Profit (loss) for the period | 9904 | €73,517 | €113,624 | +€40,107 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,517 | €113,624 | +€40,107 | +54.6% |
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 7 October 2026 via checked.be.