ESCON: 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.
ESCON
Largest movements
- Receivables within one year +€81,083
up €81,083 (+546%), from €14,848 to €95,930
of which Other amounts receivable: +€82,172
- Cash -€56,829
down €56,829 (-14.6%), from €389,477 to €332,647
mainly Contributions, distributions and other (-€93,600) and Receivables within one year (-€81,083)
- Tangible fixed assets -€34,921
down €34,921 (-8.0%), from €437,129 to €402,208
of which Furniture and vehicles: -€25,541
- Other debts +€68,614
up €68,614 (+119%), from €57,740 to €126,353
- Debts after one year -€45,520
down €45,520 (-19.7%), from €230,767 to €185,246
- Reserves -€27,162
down €27,162 (-3.6%), from €761,887 to €734,724
of which Distributable reserves: -€27,162
- Gross operating margin -€66,178
down €66,178 (-30.9%), from €214,469 to €148,292
- Taxes -€20,804
down €20,804 (-37.4%), from €55,592 to €34,788
- Financial charges +€2,851
up €2,851 (+52.8%), from €5,402 to €8,252
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 | €1,134,750 | €1,125,859 | -€8,891 | -0.8% |
| Fixed assets | 21/28 | €726,529 | €691,608 | -€34,921 | -4.8% |
| Tangible fixed assets | 22/27 | €437,129 | €402,208 | -€34,921 | -8.0% |
| Land and buildings | 22 | €319,919 | €310,539 | -€9,380 | -2.9% |
| Furniture and vehicles | 24 | €117,210 | €91,669 | -€25,541 | -21.8% |
| Financial fixed assets | 28 | €289,400 | €289,400 | = | 0.0% |
| Current assets | 29/58 | €408,221 | €434,251 | +€26,030 | +6.4% |
| Amounts receivable within one year | 40/41 | €14,848 | €95,930 | +€81,083 | +546% |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Other amounts receivable | 41 | €13,759 | €95,930 | +€82,172 | +597% |
| Cash at bank and in hand | 54/58 | €389,477 | €332,647 | -€56,829 | -14.6% |
| Deferred charges and accrued income | 490/1 | €3,897 | €5,674 | +€1,777 | +45.6% |
| Total equity and liabilities | 10/49 | €1,134,750 | €1,125,859 | -€8,891 | -0.8% |
| Equity | 10/15 | €780,487 | €753,324 | -€27,162 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €761,887 | €734,724 | -€27,162 | -3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €760,027 | €732,864 | -€27,162 | -3.6% |
| Amounts payable | 17/49 | €354,264 | €372,535 | +€18,271 | +5.2% |
| Amounts payable after more than one year | 17 | €230,767 | €185,246 | -€45,520 | -19.7% |
| Financial debts | 170/4 | €230,767 | €185,246 | -€45,520 | -19.7% |
| Amounts payable within one year | 42/48 | €119,461 | €184,651 | +€65,190 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €42,573 | €45,520 | +€2,948 | +6.9% |
| Trade debts | 44 | €5,101 | €4,020 | -€1,082 | -21.2% |
| Suppliers | 440/4 | €5,101 | €4,020 | -€1,082 | -21.2% |
| Taxes, remuneration and social security | 45 | €14,047 | €8,757 | -€5,290 | -37.7% |
| Taxes | 450/3 | €14,047 | €8,757 | -€5,290 | -37.7% |
| Other amounts payable | 47/48 | €57,740 | €126,353 | +€68,614 | +119% |
| Accrued charges and deferred income | 492/3 | €4,036 | €2,638 | -€1,398 | -34.6% |
| Non-recurring operating income | 76A | €18,537 | €2,621 | -€15,916 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,841 | €34,921 | -€920 | -2.6% |
| Other operating charges | 640/8 | €3,898 | €4,157 | +€259 | +6.6% |
| Gross operating margin | 9900 | €214,469 | €148,292 | -€66,178 | -30.9% |
| Operating profit (loss) | 9901 | €174,730 | €109,214 | -€65,516 | -37.5% |
| Financial income | 75/76B | €0 | €264 | +€264 | +2,639,300% |
| Recurring financial income | 75 | €0 | €264 | +€264 | +2,639,300% |
| Financial charges | 65/66B | €5,402 | €8,252 | +€2,851 | +52.8% |
| Recurring financial charges | 65 | €5,402 | €8,252 | +€2,851 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €169,329 | €101,225 | -€68,103 | -40.2% |
| Income taxes | 67/77 | €55,592 | €34,788 | -€20,804 | -37.4% |
| Profit (loss) for the period | 9904 | €113,737 | €66,437 | -€47,300 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,737 | €66,437 | -€47,300 | -41.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.