ESKAPAT: 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.
ESKAPAT
Largest movements
- Receivables within one year +€11,660
new in 2025: €11,660
of which Trade receivables: +€10,815
- Cash -€8,684
down €8,684 (-64.1%), from €13,556 to €4,872
mainly Receivables within one year (-€11,660) and Tax, wage and social debts (-€1,183)
- Deferred charges and accrued income +€552
up €552 (+42.1%), from €1,311 to €1,863
- Trade debts +€2,762
up €2,762 (+146.3%), from €1,887 to €4,649
- Reserves +€1,955
up €1,955 (+28.5%), from €6,867 to €8,823
- Tax, wage and social debts -€1,183
down €1,183 (-24.1%), from €4,901 to €3,718
of which Taxes: -€1,182
- Gross operating margin -€340
down €340 (-5.3%), from €6,446 to €6,106
- Financial charges +€151
up €151 (+122.3%), from €123 to €274
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 | €17,015 | €20,523 | +€3,508 | +20.6% |
| Fixed assets | 21/28 | €2,147 | €2,128 | -€19 | -0.9% |
| Tangible fixed assets | 22/27 | €1,939 | €1,920 | -€19 | -1.0% |
| Plant, machinery and equipment | 23 | €1,939 | €1,210 | -€729 | -37.6% |
| Furniture and vehicles | 24 | - | €710 | +€710 | |
| Financial fixed assets | 28 | €209 | €209 | = | 0.0% |
| Current assets | 29/58 | €14,867 | €18,395 | +€3,527 | +23.7% |
| Amounts receivable within one year | 40/41 | - | €11,660 | +€11,660 | |
| Trade receivables | 40 | - | €10,815 | +€10,815 | |
| Other amounts receivable | 41 | - | €845 | +€845 | |
| Cash at bank and in hand | 54/58 | €13,556 | €4,872 | -€8,684 | -64.1% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,863 | +€552 | +42.1% |
| Total equity and liabilities | 10/49 | €17,015 | €20,523 | +€3,508 | +20.6% |
| Equity | 10/15 | €9,367 | €11,323 | +€1,955 | +20.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,867 | €8,823 | +€1,955 | +28.5% |
| Distributable reserves | 133 | €6,867 | €8,823 | +€1,955 | +28.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,648 | €9,201 | +€1,553 | +20.3% |
| Amounts payable within one year | 42/48 | €7,648 | €9,201 | +€1,553 | +20.3% |
| Trade debts | 44 | €1,887 | €4,649 | +€2,762 | +146.3% |
| Suppliers | 440/4 | €1,887 | €4,649 | +€2,762 | +146.3% |
| Taxes, remuneration and social security | 45 | €4,901 | €3,718 | -€1,183 | -24.1% |
| Taxes | 450/3 | €4,900 | €3,718 | -€1,182 | -24.1% |
| Remuneration and social security | 454/9 | €1 | €0 | -€1 | -100.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €748 | -€57 | -7.1% |
| Other operating charges | 640/8 | €412 | €425 | +€12 | +3.0% |
| Gross operating margin | 9900 | €6,446 | €6,106 | -€340 | -5.3% |
| Operating profit (loss) | 9901 | €5,228 | €4,934 | -€295 | -5.6% |
| Financial income | 75/76B | €6 | €12 | +€6 | +96.1% |
| Recurring financial income | 75 | €6 | €12 | +€6 | +96.1% |
| Financial charges | 65/66B | €123 | €274 | +€151 | +122.3% |
| Recurring financial charges | 65 | €123 | €274 | +€151 | +122.3% |
| Profit (loss) for the period before taxes | 9903 | €5,111 | €4,671 | -€440 | -8.6% |
| Income taxes | 67/77 | €1,835 | €1,883 | +€48 | +2.6% |
| Profit (loss) for the period | 9904 | €3,276 | €2,788 | -€488 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,276 | €2,788 | -€488 | -14.9% |
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.