L 'ESCALE 2014: 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 2014
Largest movements
- Deferred charges and accrued income +€5,097
up €5,097 (+24.6%), from €20,699 to €25,796
- Trade debts +€7,345
up €7,345 (+9.8%), from €74,841 to €82,186
- Depreciation -€3,467
down €3,467 (-33.3%), from €10,425 to €6,958
- Other operating charges -€3,037
no longer reported in 2025 (was €3,037)
- Gross operating margin +€462
up €462 (+9.1%), from €5,093 to €5,555
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 | €244,201 | €250,144 | +€5,943 | +2.4% |
| Fixed assets | 21/28 | €94,059 | €93,332 | -€727 | -0.8% |
| Tangible fixed assets | 22/27 | €94,059 | €93,332 | -€727 | -0.8% |
| Land and buildings | 22 | €91,119 | €91,119 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €2,940 | €2,213 | -€727 | -24.7% |
| Current assets | 29/58 | €150,142 | €156,812 | +€6,670 | +4.4% |
| Stocks and contracts in progress | 3 | €37,887 | €37,887 | +€0 | 0.0% |
| Stocks | 30/36 | €37,887 | €37,887 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €33,811 | €35,383 | +€1,572 | +4.7% |
| Trade receivables | 40 | €32,428 | €33,328 | +€900 | +2.8% |
| Other amounts receivable | 41 | €1,382 | €2,055 | +€673 | +48.7% |
| Cash at bank and in hand | 54/58 | €57,746 | €57,746 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €20,699 | €25,796 | +€5,097 | +24.6% |
| Total equity and liabilities | 10/49 | €244,201 | €250,144 | +€5,943 | +2.4% |
| Equity | 10/15 | €13,338 | €11,935 | -€1,403 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,138 | €5,735 | -€1,403 | -19.7% |
| Amounts payable | 17/49 | €230,864 | €238,209 | +€7,345 | +3.2% |
| Amounts payable within one year | 42/48 | €230,864 | €238,209 | +€7,345 | +3.2% |
| Trade debts | 44 | €74,841 | €82,186 | +€7,345 | +9.8% |
| Suppliers | 440/4 | €74,841 | €82,186 | +€7,345 | +9.8% |
| Advances received on contracts in progress | 46 | €1,472 | €1,472 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,262 | €14,262 | +€0 | 0.0% |
| Taxes | 450/3 | €14,262 | €14,262 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €140,289 | €140,289 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,425 | €6,958 | -€3,467 | -33.3% |
| Other operating charges | 640/8 | €3,037 | - | -€3,037 | |
| Gross operating margin | 9900 | €5,093 | €5,555 | +€462 | +9.1% |
| Operating profit (loss) | 9901 | -€8,370 | -€1,403 | +€6,967 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,370 | -€1,403 | +€6,967 | +83.2% |
| Profit (loss) for the period | 9904 | -€8,370 | -€1,403 | +€6,967 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,370 | -€1,403 | +€6,967 | +83.2% |
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 27 October 2026 via checked.be.