"ESCLAYE": 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.
"ESCLAYE"
Largest movements
- Cash +€137,687
up €137,687 (+103.1%), from €133,524 to €271,211
mainly Current investments (+€100,000) and Depreciation (+€29,765)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€38,319
down €38,319 (-1.8%), from €2.1m to €2.0m
of which Land and buildings: -€30,171
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€25,249
up €25,249 (+180.4%), from €14,000 to €39,249
- Turnover +€15,354
new in 2025: €15,354
- Purchases and services +€10,601
new in 2025: €10,601
- Financial income -€1,262
down €1,262 (-50.8%), from €2,484 to €1,222
- Taxes +€936
new in 2025: €936
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 | €2,330,692 | €2,338,665 | +€7,973 | +0.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,073,415 | €2,035,097 | -€38,319 | -1.8% |
| Tangible fixed assets | 22/27 | €2,073,415 | €2,035,097 | -€38,319 | -1.8% |
| Land and buildings | 22 | €1,509,351 | €1,479,180 | -€30,171 | -2.0% |
| Other tangible fixed assets | 26 | €564,065 | €555,916 | -€8,148 | -1.4% |
| Current assets | 29/58 | €257,277 | €303,569 | +€46,292 | +18.0% |
| Amounts receivable within one year | 40/41 | €23,753 | €32,041 | +€8,288 | +34.9% |
| Trade receivables | 40 | €1,898 | €0 | -€1,898 | -100.0% |
| Other amounts receivable | 41 | €21,855 | €32,041 | +€10,186 | +46.6% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €133,524 | €271,211 | +€137,687 | +103.1% |
| Deferred charges and accrued income | 490/1 | €0 | €317 | +€317 | |
| Total equity and liabilities | 10/49 | €2,330,692 | €2,338,665 | +€7,973 | +0.3% |
| Equity | 10/15 | €2,330,130 | €2,334,578 | +€4,449 | +0.2% |
| Contributions | 10/11 | €2,488,200 | €2,488,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,070 | -€153,622 | +€4,449 | +2.8% |
| Amounts payable | 17/49 | €562 | €4,087 | +€3,525 | +626.9% |
| Amounts payable within one year | 42/48 | €562 | €4,087 | +€3,525 | +626.9% |
| Trade debts | 44 | €0 | €3,525 | +€3,525 | |
| Suppliers | 440/4 | €0 | €3,525 | +€3,525 | |
| Other amounts payable | 47/48 | €562 | €562 | = | 0.0% |
| Turnover | 70 | - | €15,354 | +€15,354 | |
| Non-recurring operating income | 76A | - | €28,906 | +€28,906 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,601 | +€10,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,765 | €29,765 | = | 0.0% |
| Other operating charges | 640/8 | €5,141 | €5,244 | +€103 | +2.0% |
| Gross operating margin | 9900 | €14,000 | €39,249 | +€25,249 | +180.4% |
| Operating profit (loss) | 9901 | -€20,907 | €4,239 | +€25,146 | |
| Financial income | 75/76B | €2,484 | €1,222 | -€1,262 | -50.8% |
| Recurring financial income | 75 | €2,484 | €1,222 | -€1,262 | -50.8% |
| Financial charges | 65/66B | €61 | €77 | +€16 | +26.2% |
| Recurring financial charges | 65 | €61 | €77 | +€16 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,483 | €5,385 | +€23,868 | |
| Income taxes | 67/77 | - | €936 | +€936 | |
| Profit (loss) for the period | 9904 | -€18,483 | €4,449 | +€22,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,483 | €4,449 | +€22,932 |
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 11 October 2026 via checked.be.