ESCRIDO: 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.
ESCRIDO
Largest movements
- Receivables after one year -€50,424
down €50,424 (-100.0%), from €50,424 to €0
- Tangible fixed assets -€13,750
down €13,750 (-10.9%), from €126,637 to €112,886
of which Land and buildings: -€10,058
- Cash +€5,684
up €5,684 (+3.4%), from €169,593 to €175,277
mainly Net result for the year (+€55,370) and Receivables after one year (+€50,424)
- Reserves -€52,518
down €52,518 (-20.5%), from €255,741 to €203,223
- Other debts +€25,683
up €25,683 (+311.9%), from €8,234 to €33,917
- Debts after one year -€23,696
down €23,696 (-21.9%), from €108,025 to €84,328
- Trade debts -€10,388
down €10,388 (-16.3%), from €63,797 to €53,409
- Tax, wage and social debts +€5,109
up €5,109 (+24.5%), from €20,847 to €25,956
of which Taxes: +€5,109
- Gross operating margin -€27,246
down €27,246 (-17.5%), from €156,056 to €128,809
- Staff costs -€5,708
down €5,708 (-25.4%), from €22,447 to €16,739
- Other operating charges +€4,657
up €4,657 (+113.2%), from €4,114 to €8,771
- Taxes -€4,630
down €4,630 (-13.7%), from €33,788 to €29,158
- Financial income +€2,526
up €2,526 (+62.1%), from €4,069 to €6,595
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 | €482,672 | €427,943 | -€54,729 | -11.3% |
| Fixed assets | 21/28 | €129,554 | €118,901 | -€10,653 | -8.2% |
| Tangible fixed assets | 22/27 | €126,637 | €112,886 | -€13,750 | -10.9% |
| Land and buildings | 22 | €88,951 | €78,893 | -€10,058 | -11.3% |
| Plant, machinery and equipment | 23 | €0 | €2,552 | +€2,552 | |
| Furniture and vehicles | 24 | €3,243 | €3,092 | -€150 | -4.6% |
| Other tangible fixed assets | 26 | €34,442 | €28,349 | -€6,094 | -17.7% |
| Financial fixed assets | 28 | €2,917 | €6,015 | +€3,097 | +106.2% |
| Current assets | 29/58 | €353,118 | €309,042 | -€44,076 | -12.5% |
| Amounts receivable after more than one year | 29 | €50,424 | €0 | -€50,424 | -100.0% |
| Other amounts receivable | 291 | €50,424 | €0 | -€50,424 | -100.0% |
| Stocks and contracts in progress | 3 | €41,613 | €39,259 | -€2,354 | -5.7% |
| Stocks | 30/36 | €41,613 | €39,259 | -€2,354 | -5.7% |
| Amounts receivable within one year | 40/41 | €87,663 | €90,304 | +€2,641 | +3.0% |
| Trade receivables | 40 | €85,575 | €83,030 | -€2,545 | -3.0% |
| Other amounts receivable | 41 | €2,088 | €7,274 | +€5,186 | +248.4% |
| Cash at bank and in hand | 54/58 | €169,593 | €175,277 | +€5,684 | +3.4% |
| Deferred charges and accrued income | 490/1 | €3,826 | €4,203 | +€377 | +9.9% |
| Total equity and liabilities | 10/49 | €482,672 | €427,943 | -€54,729 | -11.3% |
| Equity | 10/15 | €255,741 | €203,223 | -€52,518 | -20.5% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €255,741 | €203,223 | -€52,518 | -20.5% |
| Distributable reserves | 133 | €255,741 | €203,223 | -€52,518 | -20.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €226,931 | €224,720 | -€2,211 | -1.0% |
| Amounts payable after more than one year | 17 | €108,025 | €84,328 | -€23,696 | -21.9% |
| Financial debts | 170/4 | €108,025 | €84,328 | -€23,696 | -21.9% |
| Amounts payable within one year | 42/48 | €118,906 | €140,391 | +€21,485 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €26,028 | €27,110 | +€1,081 | +4.2% |
| Trade debts | 44 | €63,797 | €53,409 | -€10,388 | -16.3% |
| Suppliers | 440/4 | €63,797 | €53,409 | -€10,388 | -16.3% |
| Taxes, remuneration and social security | 45 | €20,847 | €25,956 | +€5,109 | +24.5% |
| Taxes | 450/3 | €19,871 | €24,980 | +€5,109 | +25.7% |
| Remuneration and social security | 454/9 | €976 | €976 | = | 0.0% |
| Other amounts payable | 47/48 | €8,234 | €33,917 | +€25,683 | +311.9% |
| Remuneration, social security and pensions | 62 | €22,447 | €16,739 | -€5,708 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,985 | €17,960 | -€1,025 | -5.4% |
| Other operating charges | 640/8 | €4,114 | €8,771 | +€4,657 | +113.2% |
| Gross operating margin | 9900 | €156,056 | €128,809 | -€27,246 | -17.5% |
| Operating profit (loss) | 9901 | €110,510 | €85,339 | -€25,171 | -22.8% |
| Financial income | 75/76B | €4,069 | €6,595 | +€2,526 | +62.1% |
| Recurring financial income | 75 | €4,069 | €6,595 | +€2,526 | +62.1% |
| Financial charges | 65/66B | €9,111 | €7,407 | -€1,705 | -18.7% |
| Recurring financial charges | 65 | €9,111 | €7,407 | -€1,705 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €105,468 | €84,528 | -€20,940 | -19.9% |
| Income taxes | 67/77 | €33,788 | €29,158 | -€4,630 | -13.7% |
| Profit (loss) for the period | 9904 | €71,680 | €55,370 | -€16,310 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,680 | €55,370 | -€16,310 | -22.8% |
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 2 October 2026 via checked.be.