ESCULAAP: 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.
ESCULAAP
Largest movements
- Cash +€189,720
up €189,720 (+1659.2%), from €11,435 to €201,154
mainly Net result for the year (+€88,068) and Deferred charges and accrued income (+€50,122)
- Deferred charges and accrued income -€50,122
down €50,122 (-99.9%), from €50,158 to €36
- Receivables within one year -€29,048
no longer reported in 2025 (was €29,048)
- Profit (loss) carried forward +€88,068
up €88,068 (+137.7%), from €63,939 to €152,007
- Tax, wage and social debts +€22,231
up €22,231 (+102.9%), from €21,600 to €43,831
- Gross operating margin +€32,092
up €32,092 (+37.0%), from €86,717 to €118,809
- Taxes +€8,131
up €8,131 (+37.6%), from €21,600 to €29,731
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 | €92,195 | €202,420 | +€110,225 | +119.6% |
| Fixed assets | 21/28 | €1,555 | €1,230 | -€325 | -20.9% |
| Tangible fixed assets | 22/27 | €1,555 | €1,230 | -€325 | -20.9% |
| Plant, machinery and equipment | 23 | €1,555 | €1,230 | -€325 | -20.9% |
| Current assets | 29/58 | €90,641 | €201,190 | +€110,550 | +122.0% |
| Amounts receivable within one year | 40/41 | €29,048 | - | -€29,048 | |
| Trade receivables | 40 | €29,048 | - | -€29,048 | |
| Cash at bank and in hand | 54/58 | €11,435 | €201,154 | +€189,720 | +1659.2% |
| Deferred charges and accrued income | 490/1 | €50,158 | €36 | -€50,122 | -99.9% |
| Total equity and liabilities | 10/49 | €92,195 | €202,420 | +€110,225 | +119.6% |
| Equity | 10/15 | €68,939 | €157,007 | +€88,068 | +127.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,939 | €152,007 | +€88,068 | +137.7% |
| Amounts payable | 17/49 | €23,257 | €45,413 | +€22,157 | +95.3% |
| Amounts payable within one year | 42/48 | €23,257 | €45,413 | +€22,157 | +95.3% |
| Taxes, remuneration and social security | 45 | €21,600 | €43,831 | +€22,231 | +102.9% |
| Taxes | 450/3 | €21,600 | €43,831 | +€22,231 | +102.9% |
| Other amounts payable | 47/48 | €1,657 | €1,583 | -€74 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €325 | +€255 | +367.9% |
| Other operating charges | 640/8 | €1,017 | €610 | -€407 | -40.1% |
| Gross operating margin | 9900 | €86,717 | €118,809 | +€32,092 | +37.0% |
| Operating profit (loss) | 9901 | €85,631 | €117,875 | +€32,244 | +37.7% |
| Financial charges | 65/66B | €92 | €76 | -€16 | -17.5% |
| Recurring financial charges | 65 | €92 | €76 | -€16 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €85,539 | €117,799 | +€32,260 | +37.7% |
| Income taxes | 67/77 | €21,600 | €29,731 | +€8,131 | +37.6% |
| Profit (loss) for the period | 9904 | €63,939 | €88,068 | +€24,129 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,939 | €88,068 | +€24,129 | +37.7% |
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 8 October 2026 via checked.be.