ESKALEX: 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.
ESKALEX
Largest movements
- Cash -€43,248
down €43,248 (-90.6%), from €47,743 to €4,495
mainly Accrued charges and deferred income (-€17,000) and Net result for the year (-€13,391)
- Tangible fixed assets +€2,900
up €2,900 (+365.7%), from €793 to €3,692
of which Furniture and vehicles: +€2,900
- Accrued charges and deferred income -€17,000
no longer reported in 2025 (was €17,000)
- Profit (loss) carried forward -€13,391
down €13,391, from €112 to -€13,279
- Tax, wage and social debts -€8,139
down €8,139 (-91.1%), from €8,935 to €796
of which Taxes: -€6,976
- Other debts -€2,036
down €2,036 (-90.0%), from €2,261 to €225
- Gross operating margin -€21,380
down €21,380, from €12,638 to -€8,742
- Depreciation +€1,018
up €1,018 (+542.2%), from €188 to €1,206
- Taxes +€694
up €694 (+28.1%), from €2,471 to €3,165
- Other operating charges +€238
new in 2025: €238
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 | €48,536 | €8,302 | -€40,234 | -82.9% |
| Fixed assets | 21/28 | €793 | €3,692 | +€2,900 | +365.7% |
| Tangible fixed assets | 22/27 | €793 | €3,692 | +€2,900 | +365.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €793 | €3,692 | +€2,900 | +365.7% |
| Current assets | 29/58 | €47,743 | €4,610 | -€43,133 | -90.3% |
| Amounts receivable within one year | 40/41 | - | €115 | +€115 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €115 | +€115 | |
| Cash at bank and in hand | 54/58 | €47,743 | €4,495 | -€43,248 | -90.6% |
| Total equity and liabilities | 10/49 | €48,536 | €8,302 | -€40,234 | -82.9% |
| Equity | 10/15 | €18,817 | €5,426 | -€13,391 | -71.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,704 | €16,704 | = | 0.0% |
| Distributable reserves | 133 | €16,704 | €16,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112 | -€13,279 | -€13,391 | |
| Amounts payable | 17/49 | €29,719 | €2,877 | -€26,842 | -90.3% |
| Amounts payable within one year | 42/48 | €12,719 | €2,877 | -€9,842 | -77.4% |
| Trade debts | 44 | €1,522 | €1,856 | +€333 | +21.9% |
| Suppliers | 440/4 | €1,522 | €1,856 | +€333 | +21.9% |
| Taxes, remuneration and social security | 45 | €8,935 | €796 | -€8,139 | -91.1% |
| Taxes | 450/3 | €7,772 | €796 | -€6,976 | -89.8% |
| Remuneration and social security | 454/9 | €1,163 | - | -€1,163 | |
| Other amounts payable | 47/48 | €2,261 | €225 | -€2,036 | -90.0% |
| Accrued charges and deferred income | 492/3 | €17,000 | - | -€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €1,206 | +€1,018 | +542.2% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €12,638 | -€8,742 | -€21,380 | |
| Operating profit (loss) | 9901 | €12,450 | -€10,186 | -€22,636 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €99 | €40 | -€59 | -59.2% |
| Recurring financial charges | 65 | €99 | €40 | -€59 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €12,355 | -€10,226 | -€22,582 | |
| Income taxes | 67/77 | €2,471 | €3,165 | +€694 | +28.1% |
| Profit (loss) for the period | 9904 | €9,884 | -€13,391 | -€23,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,884 | -€13,391 | -€23,276 |
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 10 October 2026 via checked.be.