EASIT: 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.
EASIT
Largest movements
- Cash -€149,862
down €149,862 (-68.2%), from €219,584 to €69,722
mainly Current investments (-€100,000) and Contributions, distributions and other (-€80,000)
- Current investments +€100,000
up €100,000 (+333%), from €30,000 to €130,000
- Intangible fixed assets -€27,908
down €27,908 (-100%), from €27,908 to €0
- Tangible fixed assets -€16,294
down €16,294 (-4.1%), from €395,058 to €378,764
of which Land and buildings: -€15,796
- Receivables within one year -€9,980
down €9,980 (-6.7%), from €148,034 to €138,053
of which Other amounts receivable: -€12,687
- Other debts +€92,887
up €92,887 (+26,896%), from €345 to €93,232
- Trade debts -€79,229
down €79,229 (-65.6%), from €120,706 to €41,477
- Profit (loss) carried forward -€63,598
down €63,598 (-53.3%), from €119,279 to €55,680
- Short-term financial debts -€50,001
down €50,001 (-100%), from €50,001 to €0
- Debts after one year -€19,510
down €19,510 (-5.9%), from €328,957 to €309,447
- Staff costs -€69,066
no longer reported in 2025 (was €69,066)
- Financial income -€10,152
down €10,152 (-95.2%), from €10,660 to €508
- Other operating charges +€10,044
new in 2025: €10,044
- Depreciation -€8,484
down €8,484 (-16.1%), from €52,686 to €44,202
- Gross operating margin +€6,897
up €6,897 (+9.3%), from €74,277 to €81,174
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 | €833,378 | €729,486 | -€103,892 | -12.5% |
| Fixed assets | 21/28 | €431,102 | €386,900 | -€44,202 | -10.3% |
| Intangible fixed assets | 21 | €27,908 | €0 | -€27,908 | -100% |
| Tangible fixed assets | 22/27 | €395,058 | €378,764 | -€16,294 | -4.1% |
| Land and buildings | 22 | €393,884 | €378,087 | -€15,796 | -4.0% |
| Furniture and vehicles | 24 | €1,174 | €676 | -€498 | -42.4% |
| Financial fixed assets | 28 | €8,136 | €8,136 | = | 0.0% |
| Current assets | 29/58 | €402,276 | €342,586 | -€59,690 | -14.8% |
| Amounts receivable within one year | 40/41 | €148,034 | €138,053 | -€9,980 | -6.7% |
| Trade receivables | 40 | €86,245 | €88,952 | +€2,706 | +3.1% |
| Other amounts receivable | 41 | €61,788 | €49,102 | -€12,687 | -20.5% |
| Current investments | 50/53 | €30,000 | €130,000 | +€100,000 | +333% |
| Cash at bank and in hand | 54/58 | €219,584 | €69,722 | -€149,862 | -68.2% |
| Deferred charges and accrued income | 490/1 | €4,658 | €4,810 | +€152 | +3.3% |
| Total equity and liabilities | 10/49 | €833,378 | €729,486 | -€103,892 | -12.5% |
| Equity | 10/15 | €314,279 | €250,680 | -€63,598 | -20.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | - | -€150,000 | |
| Issued capital | 100 | €150,000 | - | -€150,000 | |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | - | -€15,000 | |
| Reserves not available under the articles | 1311 | - | €15,000 | +€15,000 | |
| Own shares acquired | 1312 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,279 | €55,680 | -€63,598 | -53.3% |
| Amounts payable | 17/49 | €519,100 | €478,806 | -€40,294 | -7.8% |
| Amounts payable after more than one year | 17 | €328,957 | €309,447 | -€19,510 | -5.9% |
| Financial debts | 170/4 | €328,957 | €309,447 | -€19,510 | -5.9% |
| Amounts payable within one year | 42/48 | €190,143 | €154,219 | -€35,924 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €19,090 | €19,510 | +€420 | +2.2% |
| Financial debts | 43 | €50,001 | €0 | -€50,001 | -100% |
| Credit institutions | 430/8 | €50,001 | €0 | -€50,001 | -100% |
| Trade debts | 44 | €120,706 | €41,477 | -€79,229 | -65.6% |
| Suppliers | 440/4 | €120,706 | €41,477 | -€79,229 | -65.6% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €345 | €93,232 | +€92,887 | +26,896% |
| Accrued charges and deferred income | 492/3 | - | €15,140 | +€15,140 | |
| Remuneration, social security and pensions | 62 | €69,066 | - | -€69,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,686 | €44,202 | -€8,484 | -16.1% |
| Other operating charges | 640/8 | - | €10,044 | +€10,044 | |
| Gross operating margin | 9900 | €74,277 | €81,174 | +€6,897 | +9.3% |
| Operating profit (loss) | 9901 | -€47,475 | €26,928 | +€74,402 | |
| Financial income | 75/76B | €10,660 | €508 | -€10,152 | -95.2% |
| Recurring financial income | 75 | €10,660 | €508 | -€10,152 | -95.2% |
| Financial charges | 65/66B | €9,939 | €11,034 | +€1,094 | +11.0% |
| Recurring financial charges | 65 | €9,939 | €11,034 | +€1,094 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,754 | €16,402 | +€63,156 | |
| Income taxes | 67/77 | €1,277 | €0 | -€1,277 | -100% |
| Profit (loss) for the period | 9904 | -€48,031 | €16,402 | +€64,433 | |
| Transfer from tax-exempt reserves | 789 | €5,591 | - | -€5,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,440 | €16,402 | +€58,841 |
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 14 October 2026 via checked.be.