EASI: 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.
What changed
EASI
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18.9m
2024 · €13.1m+€5.8m
Equity
€1.9m
2024 · €2.0m-€101,037
Cash
€4.2m
2024 · €2.0m+€2.2m
Balance sheet total
€86.6m
2024 · €75.8m+€10.8m
Largest movements
Assets
- Receivables within one year +€9.8m
up €9.8m (+22.3%), from €44.0m to €53.8m
of which Other amounts receivable: +€5.4m
- Financial fixed assets -€2.7m
down €2.7m (-43.1%), from €6.2m to €3.5m
of which Affiliated companies: -€2.7m
- Cash +€2.2m
up €2.2m (+113.3%), from €2.0m to €4.2m
mainly Net result for the year (+€18.9m) and Depreciation (+€7.8m)
- Intangible fixed assets +€1.1m
up €1.1m (+14.9%), from €7.6m to €8.7m
Equity and liabilities
- Trade debts +€5.0m
up €5.0m (+22.6%), from €22.3m to €27.4m
- Other debts +€3.7m
up €3.7m (+21.9%), from €17.1m to €20.8m
- Short-term financial debts +€2.2m
up €2.2m (+102.4%), from €2.1m to €4.3m
Income statement
- Turnover +€21.6m
up €21.6m (+21.2%), from €101.8m to €123.4m
- Goods and materials +€6.4m
up €6.4m (+22.3%), from €28.7m to €35.1m
of which Purchases: +€6.4m
- Services and other goods +€3.6m
up €3.6m (+18.9%), from €19.3m to €22.9m
- Staff costs +€2.7m
up €2.7m (+7.2%), from €37.4m to €40.0m
- Provisions +€1.4m
up €1.4m (+96.7%), from -€1.4m to -€46,386
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.
Result 2024
€13.1m
Turnover
+€21.6m
Other operating income
+€445,869
Goods and materials
-€6.4m
Services and other goods
-€3.6m
Staff costs
-€2.7m
Depreciation
-€979,412
Write-downs
-€207,568
Provisions
-€1.4m
Other operating charges
+€126,111
Other operating items
-€61,473
Financial income
-€167,879
Financial charges
+€129,781
Taxes
-€946,111
Result 2025
€18.9m
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.
From operations
+€25.1m
Investment
-€6.0m
Financing
-€16.8m
Cash 2024
€2.0m
From operations (derived)
+€25.1m
Net result for the year
+€18.9m
Depreciation
+€7.8m
Smaller working-capital items
-€96,439
Receivables within one year
-€9.8m
Deferred charges and accrued income
-€488,809
Trade debts
+€5.0m
Other debts
+€3.7m
Investment (derived)
-€6.0m
Investment in fixed assets (net)
-€6.0m
Financing
-€16.8m
Debts after one year
-€270,932
Current portion of long-term debt
+€310,710
Short-term financial debts
+€2.2m
Contributions, distributions and other
-€19.0m
Cash 2025
€4.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,840,807 | €86,619,477 | +€10.8m | +14.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,183,147 | €27,429,496 | -€1.8m | -6.0% |
| Intangible fixed assets | 21 | €7,586,321 | €8,717,949 | +€1.1m | +14.9% |
| Tangible fixed assets | 22/27 | €15,413,884 | €15,191,501 | -€222,383 | -1.4% |
| Land and buildings | 22 | €1,927,981 | €1,777,794 | -€150,187 | -7.8% |
| Plant, machinery and equipment | 23 | €2,961,465 | €2,479,295 | -€482,170 | -16.3% |
| Furniture and vehicles | 24 | €9,308,307 | €9,895,776 | +€587,470 | +6.3% |
| Leasing and similar rights | 25 | €1,174,281 | €995,836 | -€178,445 | -15.2% |
| Other tangible fixed assets | 26 | €41,850 | €42,799 | +€949 | +2.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €6,182,942 | €3,520,046 | -€2.7m | -43.1% |
| Affiliated companies | 280/1 | €6,040,596 | €3,312,204 | -€2.7m | -45.2% |
| Participating interests | 280 | €6,040,596 | €3,312,204 | -€2.7m | -45.2% |
| Other financial fixed assets | 284/8 | €142,346 | €207,842 | +€65,496 | +46.0% |
| Amounts receivable and cash guarantees | 285/8 | €142,346 | €207,842 | +€65,496 | +46.0% |
| Current assets | 29/58 | €46,657,660 | €59,189,981 | +€12.5m | +26.9% |
| Stocks and contracts in progress | 3 | - | €2,652 | +€2,652 | |
| Stocks | 30/36 | - | €2,652 | +€2,652 | |
| Goods purchased for resale | 34 | - | €2,652 | +€2,652 | |
| Amounts receivable within one year | 40/41 | €44,013,346 | €53,818,592 | +€9.8m | +22.3% |
| Trade receivables | 40 | €34,092,750 | €38,483,817 | +€4.4m | +12.9% |
| Other amounts receivable | 41 | €9,920,595 | €15,334,775 | +€5.4m | +54.6% |
| Current investments | 50/53 | - | €0 | = | |
| Other investments | 51/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,973,558 | €4,209,172 | +€2.2m | +113.3% |
| Deferred charges and accrued income | 490/1 | €670,757 | €1,159,566 | +€488,809 | +72.9% |
| Total equity and liabilities | 10/49 | €75,840,807 | €86,619,477 | +€10.8m | +14.2% |
| Equity | 10/15 | €2,042,610 | €1,941,573 | -€101,037 | -4.9% |
| Contributions | 10/11 | €478,419 | €478,419 | = | 0.0% |
| Capital | 10 | €478,419 | €478,419 | = | 0.0% |
| Issued capital | 100 | €578,360 | €578,360 | = | 0.0% |
| Uncalled capital | 101 | €99,941 | €99,941 | = | 0.0% |
| Contributions outside capital | 11 | €0 | €0 | = | |
| Other | 1109/19 | €0 | €0 | = | |
| Reserves | 13 | €1,372,657 | €1,301,087 | -€71,570 | -5.2% |
| Non-distributable reserves | 130/1 | €72,861 | €72,861 | = | 0.0% |
| Legal reserve | 130 | €72,861 | €72,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €282,070 | €210,500 | -€71,570 | -25.4% |
| Distributable reserves | 133 | €1,017,726 | €1,017,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €191,533 | €162,067 | -€29,467 | -15.4% |
| Provisions and deferred taxes | 16 | €59,859 | €13,473 | -€46,386 | -77.5% |
| Provisions for liabilities and charges | 160/5 | €59,859 | €13,473 | -€46,386 | -77.5% |
| Other liabilities and charges | 164/5 | €59,859 | €13,473 | -€46,386 | -77.5% |
| Amounts payable | 17/49 | €73,738,338 | €84,664,430 | +€10.9m | +14.8% |
| Amounts payable after more than one year | 17 | €10,395,640 | €10,124,708 | -€270,932 | -2.6% |
| Financial debts | 170/4 | €10,395,640 | €10,124,708 | -€270,932 | -2.6% |
| Leasing and similar obligations | 172 | €1,093,377 | €902,494 | -€190,883 | -17.5% |
| Credit institutions | 173 | €9,302,263 | €9,222,213 | -€80,049 | -0.9% |
| Trade debts | 175 | €0 | €0 | = | |
| Suppliers | 1750 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €61,119,516 | €72,341,931 | +€11.2m | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €3,926,793 | €4,237,503 | +€310,710 | +7.9% |
| Financial debts | 43 | €2,109,253 | €4,268,324 | +€2.2m | +102.4% |
| Credit institutions | 430/8 | €2,109,253 | €4,268,324 | +€2.2m | +102.4% |
| Trade debts | 44 | €22,329,742 | €27,370,603 | +€5.0m | +22.6% |
| Suppliers | 440/4 | €22,329,742 | €27,370,603 | +€5.0m | +22.6% |
| Advances received on contracts in progress | 46 | €5,310,358 | €5,321,680 | +€11,322 | +0.2% |
| Taxes, remuneration and social security | 45 | €10,370,551 | €10,337,218 | -€33,333 | -0.3% |
| Taxes | 450/3 | €1,859,532 | €2,011,826 | +€152,294 | +8.2% |
| Remuneration and social security | 454/9 | €8,511,019 | €8,325,392 | -€185,626 | -2.2% |
| Other amounts payable | 47/48 | €17,072,818 | €20,806,603 | +€3.7m | +21.9% |
| Accrued charges and deferred income | 492/3 | €2,223,183 | €2,197,792 | -€25,391 | -1.1% |
| Operating income | 70/76A | €105,106,389 | €127,045,193 | +€21.9m | +20.9% |
| Turnover | 70 | €101,821,917 | €123,376,325 | +€21.6m | +21.2% |
| Other operating income | 74 | €3,218,338 | €3,664,206 | +€445,869 | +13.9% |
| Non-recurring operating income | 76A | €66,134 | €4,661 | -€61,473 | -93.0% |
| Operating charges | 60/66A | €91,077,791 | €106,226,691 | +€15.1m | +16.6% |
| Goods for resale, raw materials and consumables | 60 | €28,712,625 | €35,103,938 | +€6.4m | +22.3% |
| Purchases | 600/8 | €28,712,625 | €35,106,589 | +€6.4m | +22.3% |
| Change in stocks: decrease (increase) | 609 | - | -€2,652 | -€2,652 | |
| Services and other goods | 61 | €19,307,130 | €22,949,304 | +€3.6m | +18.9% |
| Remuneration, social security and pensions | 62 | €37,350,183 | €40,039,388 | +€2.7m | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,818,585 | €7,797,997 | +€979,412 | +14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €207,568 | +€207,568 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,411,726 | -€46,386 | +€1.4m | +96.7% |
| Other operating charges | 640/8 | €300,994 | €174,883 | -€126,111 | -41.9% |
| Operating profit (loss) | 9901 | €14,028,598 | €20,818,501 | +€6.8m | +48.4% |
| Financial income | 75/76B | €529,141 | €361,261 | -€167,879 | -31.7% |
| Recurring financial income | 75 | €527,869 | €360,814 | -€167,055 | -31.6% |
| Income from current assets | 751 | €405,504 | €234,551 | -€170,953 | -42.2% |
| Other financial income | 752/9 | €122,365 | €126,263 | +€3,898 | +3.2% |
| Non-recurring financial income | 76B | €1,272 | €448 | -€825 | -64.8% |
| Financial charges | 65/66B | €882,770 | €752,989 | -€129,781 | -14.7% |
| Recurring financial charges | 65 | €882,770 | €752,989 | -€129,781 | -14.7% |
| Debt charges | 650 | €842,691 | €685,308 | -€157,382 | -18.7% |
| Other financial charges | 652/9 | €40,079 | €67,680 | +€27,601 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €13,674,969 | €20,426,774 | +€6.8m | +49.4% |
| Income taxes | 67/77 | €588,943 | €1,535,054 | +€946,111 | +160.6% |
| Taxes | 670/3 | €1,818,927 | €2,101,541 | +€282,614 | +15.5% |
| Tax adjustments and reversals of tax provisions | 77 | €1,229,984 | €566,487 | -€663,497 | -53.9% |
| Profit (loss) for the period | 9904 | €13,086,026 | €18,891,720 | +€5.8m | +44.4% |
| Transfer from tax-exempt reserves | 789 | - | €71,570 | +€71,570 | |
| Transfer to tax-exempt reserves | 689 | €71,570 | - | -€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,014,456 | €18,963,290 | +€5.9m | +45.7% |
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 9 October 2026 via checked.be.