LA ESCAPADA: 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.
LA ESCAPADA
Largest movements
- Cash +€39,493
up €39,493 (+153%), from €25,751 to €65,244
mainly Net result for the year (+€91,256) and Trade debts (+€57,102)
- Current investments +€25,000
up €25,000 (+29.4%), from €85,000 to €110,000
- Tangible fixed assets -€21,694
down €21,694 (-14.9%), from €145,194 to €123,500
of which Land and buildings: -€15,426
- Stocks and contracts +€21,547
up €21,547 (+30.2%), from €71,239 to €92,786
- Reserves +€76,908
up €76,908 (+68.7%), from €111,964 to €188,872
of which Distributable reserves: +€76,908
- Trade debts +€57,102
up €57,102 (+275%), from €20,739 to €77,841
- Tax, wage and social debts -€29,926
down €29,926 (-60.6%), from €49,385 to €19,459
of which Taxes: -€21,543
- Other debts -€18,018
down €18,018 (-28.3%), from €63,727 to €45,709
- Debts after one year -€15,757
down €15,757 (-28.4%), from €55,537 to €39,779
- Gross operating margin +€47,513
up €47,513 (+20.1%), from €236,241 to €283,754
- Taxes +€24,484
up €24,484 (+124%), from €19,777 to €44,261
- Staff costs -€15,238
down €15,238 (-10.8%), from €141,680 to €126,443
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 | €340,178 | €406,755 | +€66,577 | +19.6% |
| Fixed assets | 21/28 | €145,194 | €123,500 | -€21,694 | -14.9% |
| Tangible fixed assets | 22/27 | €145,194 | €123,500 | -€21,694 | -14.9% |
| Land and buildings | 22 | €123,802 | €108,376 | -€15,426 | -12.5% |
| Plant, machinery and equipment | 23 | €12,595 | €8,577 | -€4,018 | -31.9% |
| Furniture and vehicles | 24 | €8,797 | €6,547 | -€2,250 | -25.6% |
| Current assets | 29/58 | €194,984 | €283,255 | +€88,271 | +45.3% |
| Stocks and contracts in progress | 3 | €71,239 | €92,786 | +€21,547 | +30.2% |
| Stocks | 30/36 | €71,239 | €92,786 | +€21,547 | +30.2% |
| Amounts receivable within one year | 40/41 | €8,311 | €11,982 | +€3,671 | +44.2% |
| Trade receivables | 40 | €8,182 | €8,078 | -€104 | -1.3% |
| Other amounts receivable | 41 | €128 | €3,904 | +€3,775 | +2,939% |
| Current investments | 50/53 | €85,000 | €110,000 | +€25,000 | +29.4% |
| Cash at bank and in hand | 54/58 | €25,751 | €65,244 | +€39,493 | +153% |
| Deferred charges and accrued income | 490/1 | €4,683 | €3,243 | -€1,441 | -30.8% |
| Total equity and liabilities | 10/49 | €340,178 | €406,755 | +€66,577 | +19.6% |
| Equity | 10/15 | €130,964 | €207,872 | +€76,908 | +58.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €111,964 | €188,872 | +€76,908 | +68.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €111,964 | €188,872 | +€76,908 | +68.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €209,215 | €198,883 | -€10,331 | -4.9% |
| Amounts payable after more than one year | 17 | €55,537 | €39,779 | -€15,757 | -28.4% |
| Financial debts | 170/4 | €55,537 | €39,779 | -€15,757 | -28.4% |
| Amounts payable within one year | 42/48 | €149,521 | €158,766 | +€9,246 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €15,670 | €15,757 | +€88 | +0.6% |
| Trade debts | 44 | €20,739 | €77,841 | +€57,102 | +275% |
| Suppliers | 440/4 | €20,739 | €77,841 | +€57,102 | +275% |
| Taxes, remuneration and social security | 45 | €49,385 | €19,459 | -€29,926 | -60.6% |
| Taxes | 450/3 | €22,241 | €698 | -€21,543 | -96.9% |
| Remuneration and social security | 454/9 | €27,144 | €18,761 | -€8,383 | -30.9% |
| Other amounts payable | 47/48 | €63,727 | €45,709 | -€18,018 | -28.3% |
| Accrued charges and deferred income | 492/3 | €4,158 | €338 | -€3,820 | -91.9% |
| Remuneration, social security and pensions | 62 | €141,680 | €126,443 | -€15,238 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,752 | €21,694 | +€942 | +4.5% |
| Other operating charges | 640/8 | €840 | €1,315 | +€475 | +56.6% |
| Gross operating margin | 9900 | €236,241 | €283,754 | +€47,513 | +20.1% |
| Operating profit (loss) | 9901 | €72,968 | €134,302 | +€61,334 | +84.1% |
| Financial income | 75/76B | €0 | €2,160 | +€2,160 | |
| Recurring financial income | 75 | €0 | €2,160 | +€2,160 | |
| Financial charges | 65/66B | €2,893 | €945 | -€1,949 | -67.4% |
| Recurring financial charges | 65 | €2,893 | €945 | -€1,949 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €70,075 | €135,517 | +€65,442 | +93.4% |
| Income taxes | 67/77 | €19,777 | €44,261 | +€24,484 | +124% |
| Profit (loss) for the period | 9904 | €50,298 | €91,256 | +€40,958 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,298 | €91,256 | +€40,958 | +81.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.