ESCOLZIA: 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.
ESCOLZIA
Largest movements
- Cash -€2,811
down €2,811 (-1.9%), from €147,898 to €145,087
mainly Tax, wage and social debts (-€55,647) and Trade debts (-€2,467)
- Tax, wage and social debts -€55,647
down €55,647 (-66.4%), from €83,746 to €28,099
of which Remuneration and social security: -€36,397
- Other debts +€40,468
up €40,468 (+4405.7%), from €919 to €41,386
- Reserves +€15,594
up €15,594 (+25.2%), from €61,826 to €77,420
- Trade debts -€2,467
down €2,467 (-87.0%), from €2,836 to €369
- Gross operating margin +€5,949
up €5,949 (+39.0%), from €15,245 to €21,194
- Other operating charges -€1,223
down €1,223 (-74.0%), from €1,653 to €430
- Taxes +€1,200
up €1,200 (+42.8%), from €2,806 to €4,006
- Depreciation +€455
up €455 (+125.6%), from €363 to €818
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 | €151,326 | €149,274 | -€2,052 | -1.4% |
| Fixed assets | 21/28 | €3,428 | €4,187 | +€759 | +22.1% |
| Tangible fixed assets | 22/27 | €3,428 | €4,187 | +€759 | +22.1% |
| Furniture and vehicles | 24 | €3,428 | €2,670 | -€758 | -22.1% |
| Leasing and similar rights | 25 | - | €1,517 | +€1,517 | |
| Current assets | 29/58 | €147,898 | €145,087 | -€2,811 | -1.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €147,898 | €145,087 | -€2,811 | -1.9% |
| Total equity and liabilities | 10/49 | €151,326 | €149,274 | -€2,052 | -1.4% |
| Equity | 10/15 | €63,826 | €79,420 | +€15,594 | +24.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,826 | €77,420 | +€15,594 | +25.2% |
| Distributable reserves | 133 | €61,826 | €77,420 | +€15,594 | +25.2% |
| Amounts payable | 17/49 | €87,500 | €69,854 | -€17,646 | -20.2% |
| Amounts payable within one year | 42/48 | €87,500 | €69,854 | -€17,646 | -20.2% |
| Trade debts | 44 | €2,836 | €369 | -€2,467 | -87.0% |
| Suppliers | 440/4 | €2,836 | €369 | -€2,467 | -87.0% |
| Taxes, remuneration and social security | 45 | €83,746 | €28,099 | -€55,647 | -66.4% |
| Taxes | 450/3 | €44,013 | €24,763 | -€19,250 | -43.7% |
| Remuneration and social security | 454/9 | €39,733 | €3,336 | -€36,397 | -91.6% |
| Other amounts payable | 47/48 | €919 | €41,386 | +€40,468 | +4405.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €818 | +€455 | +125.6% |
| Other operating charges | 640/8 | €1,653 | €430 | -€1,223 | -74.0% |
| Gross operating margin | 9900 | €15,245 | €21,194 | +€5,949 | +39.0% |
| Operating profit (loss) | 9901 | €13,229 | €19,946 | +€6,717 | +50.8% |
| Financial income | 75/76B | €0 | €60 | +€60 | |
| Recurring financial income | 75 | €0 | €60 | +€60 | |
| Financial charges | 65/66B | €549 | €406 | -€142 | -26.0% |
| Recurring financial charges | 65 | €549 | €406 | -€142 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €12,681 | €19,600 | +€6,919 | +54.6% |
| Income taxes | 67/77 | €2,806 | €4,006 | +€1,200 | +42.8% |
| Profit (loss) for the period | 9904 | €9,875 | €15,594 | +€5,719 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,875 | €15,594 | +€5,719 | +57.9% |
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 6 October 2026 via checked.be.