L'ESCALE: 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'ESCALE
Largest movements
- Tangible fixed assets +€367,337
up €367,337 (+209%), from €175,442 to €542,779
of which Land and buildings: +€324,912
- Cash -€18,541
down €18,541 (-6.9%), from €269,089 to €250,548
mainly Investment in fixed assets (net) (-€407,203) and Contributions, distributions and other (-€55,000)
- Receivables within one year +€17,083
up €17,083 (+113%), from €15,067 to €32,150
of which Other amounts receivable: +€22,220
- Debts after one year +€219,097
up €219,097 (+557%), from €39,361 to €258,458
- Trade debts +€80,432
up €80,432 (+869%), from €9,250 to €89,683
- Other debts +€59,119
up €59,119 (+144%), from €40,925 to €100,044
- Current portion of long-term debt +€30,862
up €30,862 (+415%), from €7,437 to €38,300
- Reserves -€29,100
down €29,100 (-11.2%), from €260,500 to €231,400
- Gross operating margin -€45,416
down €45,416 (-16.4%), from €277,041 to €231,624
- Taxes -€28,867
down €28,867 (-91.3%), from €31,619 to €2,752
- Staff costs +€17,119
up €17,119 (+12.8%), from €133,721 to €150,840
- Depreciation +€6,102
up €6,102 (+18.1%), from €33,765 to €39,867
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.
Derived cash bridge
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 | €483,675 | €852,285 | +€368,610 | +76.2% |
| Fixed assets | 21/28 | €176,629 | €543,965 | +€367,337 | +208% |
| Tangible fixed assets | 22/27 | €175,442 | €542,779 | +€367,337 | +209% |
| Land and buildings | 22 | €100,097 | €425,009 | +€324,912 | +325% |
| Plant, machinery and equipment | 23 | €44,723 | €94,570 | +€49,847 | +111% |
| Furniture and vehicles | 24 | €30,623 | €23,200 | -€7,422 | -24.2% |
| Financial fixed assets | 28 | €1,187 | €1,187 | = | 0.0% |
| Current assets | 29/58 | €307,046 | €308,319 | +€1,274 | +0.4% |
| Stocks and contracts in progress | 3 | €18,631 | €20,829 | +€2,198 | +11.8% |
| Stocks | 30/36 | €18,631 | €20,829 | +€2,198 | +11.8% |
| Amounts receivable within one year | 40/41 | €15,067 | €32,150 | +€17,083 | +113% |
| Trade receivables | 40 | €9,783 | €4,646 | -€5,137 | -52.5% |
| Other amounts receivable | 41 | €5,284 | €27,504 | +€22,220 | +421% |
| Cash at bank and in hand | 54/58 | €269,089 | €250,548 | -€18,541 | -6.9% |
| Deferred charges and accrued income | 490/1 | €4,260 | €4,793 | +€533 | +12.5% |
| Total equity and liabilities | 10/49 | €483,675 | €852,285 | +€368,610 | +76.2% |
| Equity | 10/15 | €366,652 | €337,629 | -€29,023 | -7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €260,500 | €231,400 | -€29,100 | -11.2% |
| Distributable reserves | 133 | €260,500 | €231,400 | -€29,100 | -11.2% |
| Profit (loss) carried forward | 14 | €86,152 | €86,229 | +€77 | +0.1% |
| Amounts payable | 17/49 | €117,022 | €514,656 | +€397,633 | +340% |
| Amounts payable after more than one year | 17 | €39,361 | €258,458 | +€219,097 | +557% |
| Financial debts | 170/4 | €39,361 | €258,458 | +€219,097 | +557% |
| Amounts payable within one year | 42/48 | €77,052 | €254,864 | +€177,812 | +231% |
| Current portion of amounts payable after more than one year | 42 | €7,437 | €38,300 | +€30,862 | +415% |
| Trade debts | 44 | €9,250 | €89,683 | +€80,432 | +869% |
| Suppliers | 440/4 | €9,250 | €89,683 | +€80,432 | +869% |
| Taxes, remuneration and social security | 45 | €19,440 | €26,838 | +€7,398 | +38.1% |
| Taxes | 450/3 | €2,524 | €1,080 | -€1,445 | -57.2% |
| Remuneration and social security | 454/9 | €16,916 | €25,759 | +€8,843 | +52.3% |
| Other amounts payable | 47/48 | €40,925 | €100,044 | +€59,119 | +144% |
| Accrued charges and deferred income | 492/3 | €609 | €1,333 | +€724 | +119% |
| Remuneration, social security and pensions | 62 | €133,721 | €150,840 | +€17,119 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,765 | €39,867 | +€6,102 | +18.1% |
| Other operating charges | 640/8 | €8,145 | €6,825 | -€1,320 | -16.2% |
| Gross operating margin | 9900 | €277,041 | €231,624 | -€45,416 | -16.4% |
| Operating profit (loss) | 9901 | €101,411 | €34,093 | -€67,318 | -66.4% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €3,887 | €5,364 | +€1,477 | +38.0% |
| Recurring financial charges | 65 | €3,887 | €5,364 | +€1,477 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €97,533 | €28,729 | -€68,804 | -70.5% |
| Income taxes | 67/77 | €31,619 | €2,752 | -€28,867 | -91.3% |
| Profit (loss) for the period | 9904 | €65,914 | €25,977 | -€39,937 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,914 | €25,977 | -€39,937 | -60.6% |
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 16 October 2026 via checked.be.