EASI: 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.
EASI
Largest movements
- Cash +€15,030
up €15,030 (+11.7%), from €128,411 to €143,441
mainly Net result for the year (+€116,422) and Tax, wage and social debts (+€4,439)
- Reserves +€95,455
up €95,455 (+12.7%), from €750,000 to €845,455
- Debts after one year -€80,981
down €80,981 (-24.7%), from €328,470 to €247,489
- Financial income +€10,281
up €10,281 (+9.3%), from €110,412 to €120,693
- Taxes +€4,402
up €4,402 (+1033.6%), from €426 to €4,828
- Gross operating margin -€1,912
down €1,912 (-24.4%), from €7,835 to €5,923
- Financial charges -€754
down €754 (-16.2%), from €4,645 to €3,891
- Other operating charges +€349
up €349 (+32.0%), from €1,091 to €1,440
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 | €1,224,823 | €1,239,819 | +€14,996 | +1.2% |
| Fixed assets | 21/28 | €1,095,034 | €1,095,000 | -€34 | 0.0% |
| Tangible fixed assets | 22/27 | €34 | - | -€34 | |
| Furniture and vehicles | 24 | €34 | - | -€34 | |
| Financial fixed assets | 28 | €1,095,000 | €1,095,000 | = | 0.0% |
| Current assets | 29/58 | €129,789 | €144,819 | +€15,030 | +11.6% |
| Cash at bank and in hand | 54/58 | €128,411 | €143,441 | +€15,030 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,378 | €1,378 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,224,823 | €1,239,819 | +€14,996 | +1.2% |
| Equity | 10/15 | €787,819 | €884,241 | +€96,422 | +12.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €750,000 | €845,455 | +€95,455 | +12.7% |
| Distributable reserves | 133 | €750,000 | €845,455 | +€95,455 | +12.7% |
| Profit (loss) carried forward | 14 | €2,819 | €3,787 | +€968 | +34.3% |
| Amounts payable | 17/49 | €437,004 | €355,578 | -€81,427 | -18.6% |
| Amounts payable after more than one year | 17 | €328,470 | €247,489 | -€80,981 | -24.7% |
| Financial debts | 170/4 | €328,470 | €247,489 | -€80,981 | -24.7% |
| Amounts payable within one year | 42/48 | €108,534 | €108,088 | -€446 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €80,235 | €80,981 | +€746 | +0.9% |
| Trade debts | 44 | - | €86 | +€86 | |
| Suppliers | 440/4 | - | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €2,124 | €6,563 | +€4,439 | +209.0% |
| Taxes | 450/3 | €2,124 | €6,563 | +€4,439 | +209.0% |
| Other amounts payable | 47/48 | €26,176 | €20,459 | -€5,717 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €34 | -€292 | -89.6% |
| Other operating charges | 640/8 | €1,091 | €1,440 | +€349 | +32.0% |
| Gross operating margin | 9900 | €7,835 | €5,923 | -€1,912 | -24.4% |
| Operating profit (loss) | 9901 | €6,418 | €4,449 | -€1,969 | -30.7% |
| Financial income | 75/76B | €110,412 | €120,693 | +€10,281 | +9.3% |
| Recurring financial income | 75 | €110,412 | €120,693 | +€10,281 | +9.3% |
| Financial charges | 65/66B | €4,645 | €3,891 | -€754 | -16.2% |
| Recurring financial charges | 65 | €4,645 | €3,891 | -€754 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €112,185 | €121,251 | +€9,066 | +8.1% |
| Income taxes | 67/77 | €426 | €4,828 | +€4,402 | +1033.6% |
| Profit (loss) for the period | 9904 | €111,759 | €116,422 | +€4,663 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,759 | €116,422 | +€4,663 | +4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.