Escolit: 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.
Escolit
Largest movements
- Cash -€52,765
down €52,765 (-41.5%), from €127,171 to €74,406
mainly Trade debts (-€45,297) and Tax, wage and social debts (-€15,225)
- Receivables after one year -€10,000
down €10,000 (-31.7%), from €31,500 to €21,500
- Stocks and contracts -€7,951
down €7,951 (-19.9%), from €39,983 to €32,031
- Receivables within one year -€4,638
down €4,638 (-5.0%), from €92,938 to €88,300
of which Trade receivables: -€5,682
- Trade debts -€45,297
down €45,297 (-61.8%), from €73,263 to €27,966
- Tax, wage and social debts -€15,225
down €15,225 (-57.0%), from €26,696 to €11,471
- Other debts -€9,000
down €9,000 (-37.5%), from €24,000 to €15,000
- Profit (loss) carried forward -€5,126
down €5,126 (-8.4%), from €61,169 to €56,044
- Gross operating margin -€31,409
down €31,409 (-73.9%), from €42,496 to €11,087
- Write-downs -€7,809
down €7,809, from €2,658 to -€5,151
- Taxes -€3,932
down €3,932 (-54.0%), from €7,275 to €3,343
- Other operating charges -€3,409
down €3,409 (-78.3%), from €4,356 to €947
- Financial income -€1,036
down €1,036 (-47.2%), from €2,195 to €1,159
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 | €302,128 | €227,481 | -€74,647 | -24.7% |
| Fixed assets | 21/28 | €7,201 | €7,554 | +€353 | +4.9% |
| Tangible fixed assets | 22/27 | €1,801 | €2,154 | +€353 | +19.6% |
| Furniture and vehicles | 24 | €1,801 | €2,154 | +€353 | +19.6% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €294,927 | €219,927 | -€75,000 | -25.4% |
| Amounts receivable after more than one year | 29 | €31,500 | €21,500 | -€10,000 | -31.7% |
| Other amounts receivable | 291 | €31,500 | €21,500 | -€10,000 | -31.7% |
| Stocks and contracts in progress | 3 | €39,983 | €32,031 | -€7,951 | -19.9% |
| Stocks | 30/36 | €39,983 | €32,031 | -€7,951 | -19.9% |
| Amounts receivable within one year | 40/41 | €92,938 | €88,300 | -€4,638 | -5.0% |
| Trade receivables | 40 | €75,718 | €70,037 | -€5,682 | -7.5% |
| Other amounts receivable | 41 | €17,220 | €18,264 | +€1,043 | +6.1% |
| Cash at bank and in hand | 54/58 | €127,171 | €74,406 | -€52,765 | -41.5% |
| Deferred charges and accrued income | 490/1 | €3,335 | €3,689 | +€354 | +10.6% |
| Total equity and liabilities | 10/49 | €302,128 | €227,481 | -€74,647 | -24.7% |
| Equity | 10/15 | €178,169 | €173,044 | -€5,126 | -2.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,169 | €56,044 | -€5,126 | -8.4% |
| Amounts payable | 17/49 | €123,959 | €54,437 | -€69,522 | -56.1% |
| Amounts payable within one year | 42/48 | €123,959 | €54,437 | -€69,522 | -56.1% |
| Trade debts | 44 | €73,263 | €27,966 | -€45,297 | -61.8% |
| Suppliers | 440/4 | €73,263 | €27,966 | -€45,297 | -61.8% |
| Taxes, remuneration and social security | 45 | €26,696 | €11,471 | -€15,225 | -57.0% |
| Taxes | 450/3 | €26,696 | €11,471 | -€15,225 | -57.0% |
| Other amounts payable | 47/48 | €24,000 | €15,000 | -€9,000 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €813 | €522 | -€291 | -35.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,658 | -€5,151 | -€7,809 | |
| Other operating charges | 640/8 | €4,356 | €947 | -€3,409 | -78.3% |
| Gross operating margin | 9900 | €42,496 | €11,087 | -€31,409 | -73.9% |
| Operating profit (loss) | 9901 | €34,670 | €14,769 | -€19,901 | -57.4% |
| Financial income | 75/76B | €2,195 | €1,159 | -€1,036 | -47.2% |
| Recurring financial income | 75 | €2,195 | €1,159 | -€1,036 | -47.2% |
| Financial charges | 65/66B | €1,847 | €2,710 | +€863 | +46.7% |
| Recurring financial charges | 65 | €1,847 | €2,710 | +€863 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €35,017 | €13,217 | -€21,800 | -62.3% |
| Income taxes | 67/77 | €7,275 | €3,343 | -€3,932 | -54.0% |
| Profit (loss) for the period | 9904 | €27,742 | €9,874 | -€17,868 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,742 | €9,874 | -€17,868 | -64.4% |
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 17 October 2026 via checked.be.