L'ECHELLE: 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.
L'ECHELLE
Largest movements
- Cash +€16,627
up €16,627 (+6.1%), from €270,640 to €287,266
mainly Current portion of long-term debt (+€16,051) and Tax, wage and social debts (+€14,755)
- Deferred charges and accrued income +€5,945
up €5,945 (+116.7%), from €5,094 to €11,040
- Receivables within one year -€3,176
down €3,176 (-35.3%), from €8,994 to €5,818
of which Other amounts receivable: -€2,813
- Current portion of long-term debt +€16,051
up €16,051 (+199.4%), from €8,050 to €24,101
- Tax, wage and social debts +€14,755
up €14,755 (+19.7%), from €74,882 to €89,637
of which Remuneration and social security: +€14,754
- Profit (loss) carried forward -€10,016
down €10,016 (-5.2%), from €190,850 to €180,834
- Staff costs +€44,261
up €44,261 (+7.6%), from €580,032 to €624,293
- Gross operating margin -€32,975
down €32,975 (-5.1%), from €649,444 to €616,469
- Purchases and services +€7,848
up €7,848 (+9.5%), from €82,934 to €90,782
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 | €290,558 | €312,268 | +€21,710 | +7.5% |
| Fixed assets | 21/28 | €5,830 | €8,143 | +€2,313 | +39.7% |
| Intangible fixed assets | 21 | - | €1,613 | +€1,613 | |
| Tangible fixed assets | 22/27 | €5,830 | €6,530 | +€700 | +12.0% |
| Land and buildings | 22 | €1,274 | €637 | -€637 | -50.0% |
| Plant, machinery and equipment | 23 | €4,556 | €5,893 | +€1,337 | +29.3% |
| Current assets | 29/58 | €284,728 | €304,125 | +€19,397 | +6.8% |
| Amounts receivable within one year | 40/41 | €8,994 | €5,818 | -€3,176 | -35.3% |
| Trade receivables | 40 | €363 | - | -€363 | |
| Other amounts receivable | 41 | €8,631 | €5,818 | -€2,813 | -32.6% |
| Cash at bank and in hand | 54/58 | €270,640 | €287,266 | +€16,627 | +6.1% |
| Deferred charges and accrued income | 490/1 | €5,094 | €11,040 | +€5,945 | +116.7% |
| Total equity and liabilities | 10/49 | €290,558 | €312,268 | +€21,710 | +7.5% |
| Equity | 10/15 | €190,850 | €180,834 | -€10,016 | -5.2% |
| Profit (loss) carried forward | 14 | €190,850 | €180,834 | -€10,016 | -5.2% |
| Amounts payable | 17/49 | €99,708 | €131,434 | +€31,726 | +31.8% |
| Amounts payable within one year | 42/48 | €99,708 | €131,434 | +€31,726 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €8,050 | €24,101 | +€16,051 | +199.4% |
| Trade debts | 44 | €16,776 | €17,696 | +€920 | +5.5% |
| Suppliers | 440/4 | €16,776 | €17,696 | +€920 | +5.5% |
| Taxes, remuneration and social security | 45 | €74,882 | €89,637 | +€14,755 | +19.7% |
| Taxes | 450/3 | - | €1 | +€1 | |
| Remuneration and social security | 454/9 | €74,882 | €89,637 | +€14,754 | +19.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,934 | €90,782 | +€7,848 | +9.5% |
| Remuneration, social security and pensions | 62 | €580,032 | €624,293 | +€44,261 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €6,192 | +€2,405 | +63.5% |
| Other operating charges | 640/8 | €190 | €255 | +€65 | +34.0% |
| Gross operating margin | 9900 | €649,444 | €616,469 | -€32,975 | -5.1% |
| Operating profit (loss) | 9901 | €65,434 | -€14,272 | -€79,706 | |
| Financial income | 75/76B | €1,740 | €4,512 | +€2,772 | +159.3% |
| Recurring financial income | 75 | €1,740 | €4,512 | +€2,772 | +159.3% |
| Financial charges | 65/66B | €594 | €256 | -€338 | -56.9% |
| Recurring financial charges | 65 | €594 | €256 | -€338 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €66,580 | -€10,016 | -€76,596 | |
| Profit (loss) for the period | 9904 | €66,580 | -€10,016 | -€76,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,580 | -€10,016 | -€76,596 |
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.