ESCOFFIER: 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.
ESCOFFIER
Largest movements
- Receivables within one year +€13,357
up €13,357 (+28.3%), from €47,125 to €60,482
of which Other amounts receivable: +€13,562
- Tangible fixed assets -€7,574
down €7,574 (-16.6%), from €45,688 to €38,115
of which Other tangible fixed assets: -€5,337
- Stocks and contracts +€6,083
up €6,083 (+10.0%), from €60,613 to €66,696
- Intangible fixed assets -€5,000
down €5,000 (-100%), from €5,000 to €0
- Deferred charges and accrued income -€2,548
down €2,548 (-27.4%), from €9,308 to €6,760
- Accrued charges and deferred income +€9,472
up €9,472 (+143%), from €6,604 to €16,075
- Debts after one year -€4,466
down €4,466 (-68.4%), from €6,526 to €2,060
- Gross operating margin -€10,218
down €10,218 (-19.0%), from €53,662 to €43,444
- Taxes -€3,087
down €3,087 (-91.2%), from €3,386 to €299
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 | €173,569 | €178,342 | +€4,773 | +2.7% |
| Fixed assets | 21/28 | €52,448 | €39,874 | -€12,574 | -24.0% |
| Intangible fixed assets | 21 | €5,000 | €0 | -€5,000 | -100% |
| Tangible fixed assets | 22/27 | €45,688 | €38,115 | -€7,574 | -16.6% |
| Plant, machinery and equipment | 23 | €818 | €360 | -€459 | -56.1% |
| Furniture and vehicles | 24 | €2,217 | €439 | -€1,778 | -80.2% |
| Other tangible fixed assets | 26 | €42,653 | €37,316 | -€5,337 | -12.5% |
| Financial fixed assets | 28 | €1,760 | €1,760 | = | 0.0% |
| Current assets | 29/58 | €121,121 | €138,468 | +€17,347 | +14.3% |
| Stocks and contracts in progress | 3 | €60,613 | €66,696 | +€6,083 | +10.0% |
| Stocks | 30/36 | €60,613 | €66,696 | +€6,083 | +10.0% |
| Amounts receivable within one year | 40/41 | €47,125 | €60,482 | +€13,357 | +28.3% |
| Trade receivables | 40 | €240 | €35 | -€205 | -85.5% |
| Other amounts receivable | 41 | €46,885 | €60,448 | +€13,562 | +28.9% |
| Current investments | 50/53 | €2,258 | €2,258 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,817 | €2,272 | +€455 | +25.0% |
| Deferred charges and accrued income | 490/1 | €9,308 | €6,760 | -€2,548 | -27.4% |
| Total equity and liabilities | 10/49 | €173,569 | €178,342 | +€4,773 | +2.7% |
| Equity | 10/15 | €100,021 | €101,109 | +€1,088 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,421 | €82,509 | +€1,088 | +1.3% |
| Distributable reserves | 133 | €81,421 | €82,509 | +€1,088 | +1.3% |
| Amounts payable | 17/49 | €73,548 | €77,233 | +€3,685 | +5.0% |
| Amounts payable after more than one year | 17 | €6,526 | €2,060 | -€4,466 | -68.4% |
| Financial debts | 170/4 | €6,526 | €2,060 | -€4,466 | -68.4% |
| Amounts payable within one year | 42/48 | €60,418 | €59,098 | -€1,321 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €9,300 | €8,731 | -€569 | -6.1% |
| Financial debts | 43 | €9,893 | €9,614 | -€279 | -2.8% |
| Credit institutions | 430/8 | €9,893 | €9,614 | -€279 | -2.8% |
| Trade debts | 44 | €28,014 | €28,502 | +€488 | +1.7% |
| Suppliers | 440/4 | €28,014 | €28,502 | +€488 | +1.7% |
| Taxes, remuneration and social security | 45 | €12,219 | €11,259 | -€960 | -7.9% |
| Taxes | 450/3 | €7,315 | €4,632 | -€2,684 | -36.7% |
| Remuneration and social security | 454/9 | €4,904 | €6,627 | +€1,723 | +35.1% |
| Other amounts payable | 47/48 | €992 | €992 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,604 | €16,075 | +€9,472 | +143% |
| Remuneration, social security and pensions | 62 | €23,989 | €24,367 | +€378 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,096 | €12,574 | -€522 | -4.0% |
| Other operating charges | 640/8 | €859 | €1,215 | +€356 | +41.4% |
| Gross operating margin | 9900 | €53,662 | €43,444 | -€10,218 | -19.0% |
| Operating profit (loss) | 9901 | €15,718 | €5,288 | -€10,430 | -66.4% |
| Financial income | 75/76B | €2,742 | €2,498 | -€243 | -8.9% |
| Recurring financial income | 75 | €2,742 | €2,498 | -€243 | -8.9% |
| Financial charges | 65/66B | €6,596 | €6,400 | -€196 | -3.0% |
| Recurring financial charges | 65 | €6,596 | €6,400 | -€196 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €11,864 | €1,386 | -€10,477 | -88.3% |
| Income taxes | 67/77 | €3,386 | €299 | -€3,087 | -91.2% |
| Profit (loss) for the period | 9904 | €8,478 | €1,088 | -€7,390 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,478 | €1,088 | -€7,390 | -87.2% |
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 16 October 2026 via checked.be.