ESCENT: 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.
ESCENT
Largest movements
- Cash +€123,041
up €123,041 (+484.0%), from €25,420 to €148,461
mainly Net result for the year (+€212,180) and Tax, wage and social debts (+€118,903)
- Receivables within one year +€99,338
up €99,338 (+3.8%), from €2.6m to €2.7m
of which Other amounts receivable: +€174,095
- Profit (loss) carried forward +€212,180
up €212,180 (+22.6%), from €938,793 to €1.2m
- Trade debts -€131,590
down €131,590 (-24.2%), from €542,701 to €411,111
- Tax, wage and social debts +€118,903
up €118,903 (+59.3%), from €200,594 to €319,497
of which Remuneration and social security: +€122,364
- Gross operating margin +€488,820
up €488,820 (+40.8%), from €1.2m to €1.7m
- Staff costs +€212,072
up €212,072 (+17.8%), from €1.2m to €1.4m
- Taxes +€64,057
up €64,057 (+324.1%), from €19,765 to €83,822
- Financial income -€20,358
down €20,358 (-37.7%), from €54,041 to €33,683
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 | €2,780,384 | €2,979,877 | +€199,494 | +7.2% |
| Fixed assets | 21/28 | €95,726 | €71,597 | -€24,130 | -25.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,322 | €12,078 | +€4,757 | +65.0% |
| Furniture and vehicles | 24 | €674 | €1,536 | +€862 | +127.9% |
| Other tangible fixed assets | 26 | €6,648 | €10,542 | +€3,895 | +58.6% |
| Financial fixed assets | 28 | €88,405 | €59,518 | -€28,886 | -32.7% |
| Current assets | 29/58 | €2,684,657 | €2,908,281 | +€223,623 | +8.3% |
| Amounts receivable within one year | 40/41 | €2,639,914 | €2,739,252 | +€99,338 | +3.8% |
| Trade receivables | 40 | €821,297 | €746,539 | -€74,758 | -9.1% |
| Other amounts receivable | 41 | €1,818,617 | €1,992,713 | +€174,095 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,420 | €148,461 | +€123,041 | +484.0% |
| Deferred charges and accrued income | 490/1 | €19,323 | €20,568 | +€1,245 | +6.4% |
| Total equity and liabilities | 10/49 | €2,780,384 | €2,979,877 | +€199,494 | +7.2% |
| Equity | 10/15 | €2,037,089 | €2,249,270 | +€212,180 | +10.4% |
| Contributions | 10/11 | €140,115 | €140,115 | = | 0.0% |
| Capital | 10 | €63,345 | €63,345 | = | 0.0% |
| Issued capital | 100 | €63,345 | €63,345 | = | 0.0% |
| Outside capital | 11 | €76,770 | €76,770 | = | 0.0% |
| Share premium | 1100/10 | €76,770 | €76,770 | = | 0.0% |
| Reserves | 13 | €958,182 | €958,182 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,335 | €6,335 | = | 0.0% |
| Legal reserve | 130 | €6,335 | €6,335 | = | 0.0% |
| Distributable reserves | 133 | €951,847 | €951,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | €938,793 | €1,150,973 | +€212,180 | +22.6% |
| Amounts payable | 17/49 | €743,295 | €730,608 | -€12,687 | -1.7% |
| Amounts payable within one year | 42/48 | €743,295 | €730,608 | -€12,687 | -1.7% |
| Trade debts | 44 | €542,701 | €411,111 | -€131,590 | -24.2% |
| Suppliers | 440/4 | €542,701 | €411,111 | -€131,590 | -24.2% |
| Taxes, remuneration and social security | 45 | €200,594 | €319,497 | +€118,903 | +59.3% |
| Taxes | 450/3 | €40,828 | €37,367 | -€3,461 | -8.5% |
| Remuneration and social security | 454/9 | €159,766 | €282,130 | +€122,364 | +76.6% |
| Remuneration, social security and pensions | 62 | €1,188,546 | €1,400,617 | +€212,072 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,712 | €2,282 | -€3,430 | -60.0% |
| Other operating charges | 640/8 | €19,723 | €8,668 | -€11,055 | -56.1% |
| Gross operating margin | 9900 | €1,196,886 | €1,685,706 | +€488,820 | +40.8% |
| Operating profit (loss) | 9901 | -€17,094 | €274,139 | +€291,233 | |
| Financial income | 75/76B | €54,041 | €33,683 | -€20,358 | -37.7% |
| Recurring financial income | 75 | €54,041 | €33,683 | -€20,358 | -37.7% |
| Financial charges | 65/66B | €10,524 | €11,820 | +€1,296 | +12.3% |
| Recurring financial charges | 65 | €10,524 | €11,820 | +€1,296 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €26,423 | €296,003 | +€269,579 | +1020.2% |
| Income taxes | 67/77 | €19,765 | €83,822 | +€64,057 | +324.1% |
| Profit (loss) for the period | 9904 | €6,658 | €212,180 | +€205,522 | +3086.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,658 | €212,180 | +€205,522 | +3086.8% |
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 2 October 2026 via checked.be.