EASA: 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.
EASA
Largest movements
- Receivables within one year +€18,158
up €18,158 (+125.0%), from €14,530 to €32,688
of which Other amounts receivable: +€11,022
- Cash -€2,552
down €2,552 (-69.1%), from €3,693 to €1,141
mainly Receivables within one year (-€18,158) and Tax, wage and social debts (-€3,688)
- Tangible fixed assets -€860
down €860 (-20.2%), from €4,246 to €3,386
of which Furniture and vehicles: -€541
- Profit (loss) carried forward +€22,029
up €22,029 (+209.9%), from €10,497 to €32,526
- Tax, wage and social debts -€3,688
down €3,688 (-59.6%), from €6,188 to €2,500
- Trade debts -€3,570
down €3,570 (-61.0%), from €5,853 to €2,283
- Gross operating margin +€17,256
up €17,256 (+141.4%), from €12,201 to €29,457
- Taxes -€9,900
down €9,900 (-85.1%), from €11,635 to €1,735
- Other operating charges -€1,973
down €1,973 (-61.8%), from €3,195 to €1,222
- Depreciation +€307
up €307 (+20.4%), from €1,508 to €1,816
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 | €24,538 | €39,309 | +€14,771 | +60.2% |
| Fixed assets | 21/28 | €6,297 | €5,437 | -€860 | -13.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,246 | €3,386 | -€860 | -20.2% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €462 | €143 | -€319 | -69.0% |
| Furniture and vehicles | 24 | €3,784 | €3,243 | -€541 | -14.3% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €2,051 | €2,051 | = | 0.0% |
| Current assets | 29/58 | €18,242 | €33,873 | +€15,631 | +85.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €14,530 | €32,688 | +€18,158 | +125.0% |
| Trade receivables | 40 | €7,014 | €14,151 | +€7,136 | +101.7% |
| Other amounts receivable | 41 | €7,515 | €18,537 | +€11,022 | +146.7% |
| Cash at bank and in hand | 54/58 | €3,693 | €1,141 | -€2,552 | -69.1% |
| Deferred charges and accrued income | 490/1 | €19 | €44 | +€25 | +134.5% |
| Total equity and liabilities | 10/49 | €24,538 | €39,309 | +€14,771 | +60.2% |
| Equity | 10/15 | €12,497 | €34,526 | +€22,029 | +176.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €10,497 | €32,526 | +€22,029 | +209.9% |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,041 | €4,783 | -€7,258 | -60.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €12,041 | €4,783 | -€7,258 | -60.3% |
| Financial debts | 43 | €0 | €0 | = | |
| Trade debts | 44 | €5,853 | €2,283 | -€3,570 | -61.0% |
| Suppliers | 440/4 | €5,853 | €2,283 | -€3,570 | -61.0% |
| Taxes, remuneration and social security | 45 | €6,188 | €2,500 | -€3,688 | -59.6% |
| Taxes | 450/3 | €6,188 | €2,500 | -€3,688 | -59.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €1,816 | +€307 | +20.4% |
| Other operating charges | 640/8 | €3,195 | €1,222 | -€1,973 | -61.8% |
| Gross operating margin | 9900 | €12,201 | €29,457 | +€17,256 | +141.4% |
| Operating profit (loss) | 9901 | €7,498 | €26,419 | +€18,921 | +252.3% |
| Financial income | 75/76B | €0 | €20 | +€19 | +4322.2% |
| Recurring financial income | 75 | €0 | €20 | +€19 | +4322.2% |
| Financial charges | 65/66B | €2,575 | €2,675 | +€100 | +3.9% |
| Recurring financial charges | 65 | €2,575 | €2,675 | +€100 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €4,923 | €23,764 | +€18,841 | +382.7% |
| Income taxes | 67/77 | €11,635 | €1,735 | -€9,900 | -85.1% |
| Profit (loss) for the period | 9904 | -€6,712 | €22,029 | +€28,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,712 | €22,029 | +€28,741 |
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 29 September 2026 via checked.be.