Esculape Médicus: 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.
Esculape Médicus
Largest movements
- Cash +€15,382
up €15,382 (+1,225%), from €1,256 to €16,637
mainly Depreciation (+€20,384) and Receivables within one year (+€10,824)
- Receivables within one year -€10,824
down €10,824 (-100%), from €10,824 to €0
- Tangible fixed assets +€7,115
up €7,115 (+11.6%), from €61,181 to €68,296
of which Furniture and vehicles: +€10,439
- Intangible fixed assets -€4,499
down €4,499 (-100%), from €4,499 to €0
- Deferred charges and accrued income +€3,538
up €3,538 (+34.0%), from €10,405 to €13,943
- Other debts +€8,022
up €8,022 (+47.1%), from €17,021 to €25,043
- Depreciation -€11,970
down €11,970 (-37.0%), from €32,354 to €20,384
- Gross operating margin +€10,079
up €10,079 (+74.3%), from €13,573 to €23,652
- Other operating charges -€2,338
down €2,338 (-73.6%), from €3,178 to €840
- Financial charges -€652
down €652 (-36.0%), from €1,811 to €1,159
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 | €88,165 | €98,877 | +€10,712 | +12.1% |
| Fixed assets | 21/28 | €65,680 | €68,296 | +€2,616 | +4.0% |
| Intangible fixed assets | 21 | €4,499 | €0 | -€4,499 | -100% |
| Tangible fixed assets | 22/27 | €61,181 | €68,296 | +€7,115 | +11.6% |
| Plant, machinery and equipment | 23 | €21,731 | €18,407 | -€3,324 | -15.3% |
| Furniture and vehicles | 24 | €39,451 | €49,889 | +€10,439 | +26.5% |
| Current assets | 29/58 | €22,485 | €30,581 | +€8,096 | +36.0% |
| Amounts receivable within one year | 40/41 | €10,824 | €0 | -€10,824 | -100% |
| Other amounts receivable | 41 | €10,824 | €0 | -€10,824 | -100% |
| Cash at bank and in hand | 54/58 | €1,256 | €16,637 | +€15,382 | +1,225% |
| Deferred charges and accrued income | 490/1 | €10,405 | €13,943 | +€3,538 | +34.0% |
| Total equity and liabilities | 10/49 | €88,165 | €98,877 | +€10,712 | +12.1% |
| Equity | 10/15 | €34,041 | €34,499 | +€458 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,581 | €14,039 | +€458 | +3.4% |
| Amounts payable | 17/49 | €54,124 | €64,378 | +€10,254 | +18.9% |
| Amounts payable after more than one year | 17 | €20,085 | €20,910 | +€825 | +4.1% |
| Financial debts | 170/4 | €20,085 | €20,910 | +€825 | +4.1% |
| Amounts payable within one year | 42/48 | €34,039 | €43,468 | +€9,429 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €16,606 | €17,209 | +€603 | +3.6% |
| Trade debts | 44 | €137 | €995 | +€858 | +626% |
| Suppliers | 440/4 | €137 | €995 | +€858 | +626% |
| Taxes, remuneration and social security | 45 | €275 | €222 | -€53 | -19.3% |
| Taxes | 450/3 | €275 | €222 | -€53 | -19.3% |
| Other amounts payable | 47/48 | €17,021 | €25,043 | +€8,022 | +47.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €592 | €663 | +€70 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,354 | €20,384 | -€11,970 | -37.0% |
| Other operating charges | 640/8 | €3,178 | €840 | -€2,338 | -73.6% |
| Gross operating margin | 9900 | €13,573 | €23,652 | +€10,079 | +74.3% |
| Operating profit (loss) | 9901 | -€22,552 | €1,765 | +€24,318 | |
| Financial charges | 65/66B | €1,811 | €1,159 | -€652 | -36.0% |
| Recurring financial charges | 65 | €1,811 | €1,159 | -€652 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,363 | €606 | +€24,970 | |
| Income taxes | 67/77 | €117 | €148 | +€31 | +26.6% |
| Profit (loss) for the period | 9904 | -€24,480 | €458 | +€24,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,480 | €458 | +€24,939 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.