ESCOPLUS: 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.
ESCOPLUS
Largest movements
- Receivables within one year +€428,526
up €428,526 (+56.0%), from €764,799 to €1.2m
of which Trade receivables: +€422,217
- Cash -€58,901
down €58,901 (-75.3%), from €78,257 to €19,357
mainly Receivables within one year (-€428,526) and Trade debts (-€278,715)
- Deferred charges and accrued income -€25,030
down €25,030 (-98.2%), from €25,498 to €468
- Other debts +€518,468
up €518,468 (+252.6%), from €205,233 to €723,701
- Trade debts -€278,715
down €278,715 (-94.4%), from €295,160 to €16,445
- Profit (loss) carried forward +€75,590
up €75,590 (+67.9%), from €111,251 to €186,841
- Tax, wage and social debts +€23,061
up €23,061 (+107.4%), from €21,473 to €44,533
of which Taxes: +€24,107
- Gross operating margin +€182,668
up €182,668 (+107.4%), from €170,056 to €352,724
- Financial charges -€23,269
down €23,269 (-63.4%), from €36,718 to €13,448
- Taxes +€17,806
new in 2025: €17,806
- Staff costs -€9,257
down €9,257 (-6.2%), from €148,931 to €139,674
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 | €955,671 | €1,295,032 | +€339,361 | +35.5% |
| Fixed assets | 21/28 | €23,582 | €18,348 | -€5,234 | -22.2% |
| Tangible fixed assets | 22/27 | €22,838 | €17,604 | -€5,234 | -22.9% |
| Plant, machinery and equipment | 23 | €14,107 | €12,297 | -€1,810 | -12.8% |
| Furniture and vehicles | 24 | €8,731 | €5,306 | -€3,424 | -39.2% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €932,089 | €1,276,685 | +€344,595 | +37.0% |
| Stocks and contracts in progress | 3 | €63,534 | €63,534 | = | 0.0% |
| Stocks | 30/36 | €63,534 | €63,534 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €764,799 | €1,193,326 | +€428,526 | +56.0% |
| Trade receivables | 40 | €431,248 | €853,466 | +€422,217 | +97.9% |
| Other amounts receivable | 41 | €333,551 | €339,860 | +€6,309 | +1.9% |
| Cash at bank and in hand | 54/58 | €78,257 | €19,357 | -€58,901 | -75.3% |
| Deferred charges and accrued income | 490/1 | €25,498 | €468 | -€25,030 | -98.2% |
| Total equity and liabilities | 10/49 | €955,671 | €1,295,032 | +€339,361 | +35.5% |
| Equity | 10/15 | €119,311 | €194,901 | +€75,590 | +63.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,251 | €186,841 | +€75,590 | +67.9% |
| Amounts payable | 17/49 | €836,359 | €1,100,131 | +€263,772 | +31.5% |
| Amounts payable after more than one year | 17 | €310,000 | €310,000 | = | 0.0% |
| Financial debts | 170/4 | €310,000 | €310,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €521,866 | €784,679 | +€262,813 | +50.4% |
| Trade debts | 44 | €295,160 | €16,445 | -€278,715 | -94.4% |
| Suppliers | 440/4 | €295,160 | €16,445 | -€278,715 | -94.4% |
| Taxes, remuneration and social security | 45 | €21,473 | €44,533 | +€23,061 | +107.4% |
| Taxes | 450/3 | €2,920 | €27,027 | +€24,107 | +825.7% |
| Remuneration and social security | 454/9 | €18,553 | €17,506 | -€1,047 | -5.6% |
| Other amounts payable | 47/48 | €205,233 | €723,701 | +€518,468 | +252.6% |
| Accrued charges and deferred income | 492/3 | €4,494 | €5,452 | +€959 | +21.3% |
| Remuneration, social security and pensions | 62 | €148,931 | €139,674 | -€9,257 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,671 | €8,220 | -€1,450 | -15.0% |
| Other operating charges | 640/8 | €1,211 | €1,115 | -€97 | -8.0% |
| Non-recurring operating charges | 66A | €151 | €2,745 | +€2,594 | +1721.0% |
| Gross operating margin | 9900 | €170,056 | €352,724 | +€182,668 | +107.4% |
| Operating profit (loss) | 9901 | €10,093 | €200,970 | +€190,877 | +1891.2% |
| Financial income | 75/76B | €5,882 | €5,874 | -€8 | -0.1% |
| Recurring financial income | 75 | €5,882 | €5,874 | -€8 | -0.1% |
| Financial charges | 65/66B | €36,718 | €13,448 | -€23,269 | -63.4% |
| Recurring financial charges | 65 | €36,718 | €13,448 | -€23,269 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,742 | €193,396 | +€214,138 | |
| Income taxes | 67/77 | - | €17,806 | +€17,806 | |
| Profit (loss) for the period | 9904 | -€20,742 | €175,590 | +€196,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,742 | €175,590 | +€196,332 |
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 9 October 2026 via checked.be.