L'ESCAILLE: 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.
L'ESCAILLE
Largest movements
- Stocks and contracts -€129,926
down €129,926 (-26.0%), from €498,835 to €368,909
- Receivables within one year +€12,548
up €12,548 (+2023.8%), from €620 to €13,168
- Debts after one year -€95,356
no longer reported in 2025 (was €95,356)
- Other debts -€31,736
down €31,736 (-99.9%), from €31,773 to €37
- Profit (loss) carried forward +€28,028
up €28,028 (+128.6%), from €21,794 to €49,822
- Short-term financial debts -€15,000
down €15,000 (-6.7%), from €225,000 to €210,000
- Gross operating margin +€55,410
up €55,410, from -€5,782 to €49,628
- Taxes +€7,376
new in 2025: €7,376
- Financial charges +€6,859
up €6,859 (+115.0%), from €5,964 to €12,823
- Write-downs +€5,958
no longer reported in 2025 (was -€5,958)
- Purchases and services -€5,782
no longer reported in 2025 (was €5,782)
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 | €509,953 | €391,571 | -€118,382 | -23.2% |
| Current assets | 29/58 | €509,953 | €391,571 | -€118,382 | -23.2% |
| Stocks and contracts in progress | 3 | €498,835 | €368,909 | -€129,926 | -26.0% |
| Stocks | 30/36 | €498,835 | €368,909 | -€129,926 | -26.0% |
| Amounts receivable within one year | 40/41 | €620 | €13,168 | +€12,548 | +2023.8% |
| Other amounts receivable | 41 | €620 | €13,168 | +€12,548 | +2023.8% |
| Cash at bank and in hand | 54/58 | €10,132 | €9,495 | -€637 | -6.3% |
| Deferred charges and accrued income | 490/1 | €366 | - | -€366 | |
| Total equity and liabilities | 10/49 | €509,953 | €391,571 | -€118,382 | -23.2% |
| Equity | 10/15 | €152,815 | €180,844 | +€28,029 | +18.3% |
| Contributions | 10/11 | €131,021 | €131,021 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €21,794 | €49,822 | +€28,028 | +128.6% |
| Amounts payable | 17/49 | €357,138 | €210,728 | -€146,411 | -41.0% |
| Amounts payable after more than one year | 17 | €95,356 | - | -€95,356 | |
| Financial debts | 170/4 | €95,356 | - | -€95,356 | |
| Amounts payable within one year | 42/48 | €261,782 | €210,728 | -€51,055 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €5,004 | - | -€5,004 | |
| Financial debts | 43 | €225,000 | €210,000 | -€15,000 | -6.7% |
| Other loans | 439 | €225,000 | €210,000 | -€15,000 | -6.7% |
| Trade debts | 44 | €5 | €690 | +€685 | +13702.4% |
| Suppliers | 440/4 | €5 | €690 | +€685 | +13702.4% |
| Other amounts payable | 47/48 | €31,773 | €37 | -€31,736 | -99.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,782 | - | -€5,782 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,958 | - | +€5,958 | |
| Other operating charges | 640/8 | €1,033 | €1,401 | +€368 | +35.6% |
| Gross operating margin | 9900 | -€5,782 | €49,628 | +€55,410 | |
| Operating profit (loss) | 9901 | -€857 | €48,227 | +€49,084 | |
| Financial charges | 65/66B | €5,964 | €12,823 | +€6,859 | +115.0% |
| Recurring financial charges | 65 | €5,964 | €12,823 | +€6,859 | +115.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,821 | €35,404 | +€42,225 | |
| Income taxes | 67/77 | - | €7,376 | +€7,376 | |
| Profit (loss) for the period | 9904 | -€6,821 | €28,028 | +€34,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,821 | €28,028 | +€34,849 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.