ESCLAPIOS: 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.
ESCLAPIOS
Largest movements
- Cash -€17,198
down €17,198 (-20.5%), from €83,921 to €66,723
mainly Other debts (-€40,526) and Tax, wage and social debts (-€9,378)
- Tangible fixed assets -€6,154
down €6,154 (-40.6%), from €15,145 to €8,991
of which Furniture and vehicles: -€5,940
- Receivables within one year +€6,035
up €6,035 (+1211.3%), from €498 to €6,533
- Profit (loss) carried forward +€41,401
new in 2025: €41,401
- Other debts -€40,526
down €40,526 (-36.6%), from €110,842 to €70,317
- Tax, wage and social debts -€9,378
down €9,378 (-60.3%), from €15,563 to €6,185
of which Taxes: -€12,128
- Financial charges +€44,416
up €44,416 (+992.8%), from €4,474 to €48,890
- Taxes -€8,735
down €8,735 (-41.5%), from €21,026 to €12,291
- Gross operating margin +€1,464
up €1,464 (+1.4%), from €102,463 to €103,927
- Other operating charges -€1,194
no longer reported in 2025 (was €1,194)
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 | €405,215 | €389,217 | -€15,998 | -3.9% |
| Fixed assets | 21/28 | €15,395 | €9,241 | -€6,154 | -40.0% |
| Tangible fixed assets | 22/27 | €15,145 | €8,991 | -€6,154 | -40.6% |
| Plant, machinery and equipment | 23 | €1,618 | €1,404 | -€214 | -13.2% |
| Furniture and vehicles | 24 | €13,527 | €7,587 | -€5,940 | -43.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €389,821 | €379,977 | -€9,844 | -2.5% |
| Amounts receivable after more than one year | 29 | €185,000 | €185,000 | = | 0.0% |
| Other amounts receivable | 291 | €185,000 | €185,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €498 | €6,533 | +€6,035 | +1211.3% |
| Other amounts receivable | 41 | €498 | €6,533 | +€6,035 | +1211.3% |
| Current investments | 50/53 | €116,938 | €117,099 | +€161 | +0.1% |
| Cash at bank and in hand | 54/58 | €83,921 | €66,723 | -€17,198 | -20.5% |
| Deferred charges and accrued income | 490/1 | €3,464 | €4,622 | +€1,158 | +33.4% |
| Total equity and liabilities | 10/49 | €405,215 | €389,217 | -€15,998 | -3.9% |
| Equity | 10/15 | €239,785 | €281,186 | +€41,401 | +17.3% |
| Contributions | 10/11 | €148,800 | €148,800 | = | 0.0% |
| Reserves | 13 | €90,985 | €90,985 | = | 0.0% |
| Tax-exempt reserves | 132 | €90,985 | €562 | -€90,423 | -99.4% |
| Distributable reserves | 133 | - | €90,423 | +€90,423 | |
| Profit (loss) carried forward | 14 | - | €41,401 | +€41,401 | |
| Provisions and deferred taxes | 16 | €18,864 | €18,864 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,864 | €18,864 | = | 0.0% |
| Pensions and similar obligations | 160 | €18,864 | €18,864 | = | 0.0% |
| Amounts payable | 17/49 | €146,566 | €89,167 | -€57,399 | -39.2% |
| Amounts payable after more than one year | 17 | €2,151 | - | -€2,151 | |
| Financial debts | 170/4 | €2,151 | - | -€2,151 | |
| Amounts payable within one year | 42/48 | €140,649 | €86,444 | -€54,205 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €8,879 | €8,216 | -€663 | -7.5% |
| Trade debts | 44 | €5,364 | €1,725 | -€3,639 | -67.8% |
| Suppliers | 440/4 | €5,364 | €1,725 | -€3,639 | -67.8% |
| Taxes, remuneration and social security | 45 | €15,563 | €6,185 | -€9,378 | -60.3% |
| Taxes | 450/3 | €15,563 | €3,435 | -€12,128 | -77.9% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €110,842 | €70,317 | -€40,526 | -36.6% |
| Accrued charges and deferred income | 492/3 | €3,767 | €2,724 | -€1,043 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,100 | €7,250 | +€150 | +2.1% |
| Other operating charges | 640/8 | €1,194 | - | -€1,194 | |
| Gross operating margin | 9900 | €102,463 | €103,927 | +€1,464 | +1.4% |
| Operating profit (loss) | 9901 | €94,169 | €96,677 | +€2,508 | +2.7% |
| Financial income | 75/76B | €5,609 | €5,905 | +€296 | +5.3% |
| Recurring financial income | 75 | €5,609 | €5,905 | +€296 | +5.3% |
| Financial charges | 65/66B | €4,474 | €48,890 | +€44,416 | +992.8% |
| Recurring financial charges | 65 | €4,474 | €48,890 | +€44,416 | +992.8% |
| Profit (loss) for the period before taxes | 9903 | €95,304 | €53,692 | -€41,613 | -43.7% |
| Income taxes | 67/77 | €21,026 | €12,291 | -€8,735 | -41.5% |
| Profit (loss) for the period | 9904 | €74,279 | €41,401 | -€32,878 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,279 | €41,401 | -€32,878 | -44.3% |
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 10 October 2026 via checked.be.