ESKAC: 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.
ESKAC
Largest movements
- Receivables within one year +€21,827
up €21,827 (+25.6%), from €85,327 to €107,153
- Tangible fixed assets +€19,118
up €19,118 (+85.3%), from €22,424 to €41,542
of which Leasing and similar rights: +€21,616
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Deferred charges and accrued income -€4,529
down €4,529 (-48.3%), from €9,385 to €4,856
- Profit (loss) carried forward +€34,669
up €34,669 (+95.1%), from €36,438 to €71,106
- Debts after one year -€6,748
down €6,748 (-12.7%), from €53,259 to €46,511
- Short-term financial debts +€5,012
up €5,012 (+169.9%), from €2,950 to €7,962
- Trade debts -€3,626
down €3,626 (-24.6%), from €14,765 to €11,139
- Tax, wage and social debts -€3,452
down €3,452 (-10.1%), from €34,127 to €30,675
of which Taxes: -€2,945
- Gross operating margin +€19,828
up €19,828 (+17.2%), from €115,136 to €134,964
- Depreciation -€6,572
down €6,572 (-24.8%), from €26,513 to €19,941
- Taxes +€4,965
up €4,965 (+52.3%), from €9,499 to €14,464
- Staff costs +€2,051
up €2,051 (+5.8%), from €35,161 to €37,211
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 | €172,071 | €198,093 | +€26,022 | +15.1% |
| Fixed assets | 21/28 | €72,424 | €81,542 | +€9,118 | +12.6% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Tangible fixed assets | 22/27 | €22,424 | €41,542 | +€19,118 | +85.3% |
| Plant, machinery and equipment | 23 | €19,585 | €14,237 | -€5,349 | -27.3% |
| Furniture and vehicles | 24 | - | €3,353 | +€3,353 | |
| Leasing and similar rights | 25 | - | €21,616 | +€21,616 | |
| Other tangible fixed assets | 26 | €2,839 | €2,337 | -€502 | -17.7% |
| Current assets | 29/58 | €99,647 | €116,551 | +€16,904 | +17.0% |
| Amounts receivable within one year | 40/41 | €85,327 | €107,153 | +€21,827 | +25.6% |
| Other amounts receivable | 41 | €85,327 | €107,153 | +€21,827 | +25.6% |
| Cash at bank and in hand | 54/58 | €4,936 | €4,541 | -€394 | -8.0% |
| Deferred charges and accrued income | 490/1 | €9,385 | €4,856 | -€4,529 | -48.3% |
| Total equity and liabilities | 10/49 | €172,071 | €198,093 | +€26,022 | +15.1% |
| Equity | 10/15 | €38,938 | €73,606 | +€34,669 | +89.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,438 | €71,106 | +€34,669 | +95.1% |
| Amounts payable | 17/49 | €133,133 | €124,487 | -€8,647 | -6.5% |
| Amounts payable after more than one year | 17 | €53,259 | €46,511 | -€6,748 | -12.7% |
| Financial debts | 170/4 | €53,259 | €46,511 | -€6,748 | -12.7% |
| Amounts payable within one year | 42/48 | €79,875 | €77,916 | -€1,959 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €28,033 | €28,140 | +€107 | +0.4% |
| Financial debts | 43 | €2,950 | €7,962 | +€5,012 | +169.9% |
| Credit institutions | 430/8 | €2,950 | €7,962 | +€5,012 | +169.9% |
| Trade debts | 44 | €14,765 | €11,139 | -€3,626 | -24.6% |
| Suppliers | 440/4 | €14,765 | €11,139 | -€3,626 | -24.6% |
| Taxes, remuneration and social security | 45 | €34,127 | €30,675 | -€3,452 | -10.1% |
| Taxes | 450/3 | €26,473 | €23,529 | -€2,945 | -11.1% |
| Remuneration and social security | 454/9 | €7,653 | €7,146 | -€507 | -6.6% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €35,161 | €37,211 | +€2,051 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,513 | €19,941 | -€6,572 | -24.8% |
| Other operating charges | 640/8 | €751 | €1,208 | +€456 | +60.8% |
| Non-recurring operating charges | 66A | €729 | €19,462 | +€18,733 | +2568.2% |
| Gross operating margin | 9900 | €115,136 | €134,964 | +€19,828 | +17.2% |
| Operating profit (loss) | 9901 | €51,982 | €57,142 | +€5,160 | +9.9% |
| Financial income | 75/76B | €8 | €8 | -€0 | -4.4% |
| Recurring financial income | 75 | €8 | €8 | -€0 | -4.4% |
| Financial charges | 65/66B | €8,723 | €8,017 | -€705 | -8.1% |
| Recurring financial charges | 65 | €8,723 | €8,017 | -€705 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €43,267 | €49,132 | +€5,865 | +13.6% |
| Income taxes | 67/77 | €9,499 | €14,464 | +€4,965 | +52.3% |
| Profit (loss) for the period | 9904 | €33,769 | €34,669 | +€900 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,769 | €34,669 | +€900 | +2.7% |
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 4 October 2026 via checked.be.