EASTER: 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.
EASTER
Largest movements
- Tangible fixed assets -€13,521
down €13,521 (-22.0%), from €61,321 to €47,801
- Receivables within one year +€7,205
up €7,205 (+71.5%), from €10,080 to €17,285
- Stocks and contracts +€4,086
up €4,086 (+16.3%), from €25,129 to €29,215
- Trade debts +€10,279
up €10,279 (+52.1%), from €19,730 to €30,009
- Debts after one year -€8,681
down €8,681 (-20.1%), from €43,158 to €34,476
- Tax, wage and social debts -€7,385
no longer reported in 2024 (was €7,385)
- Profit (loss) carried forward +€6,880
up €6,880 (+97.1%), from €7,087 to €13,967
- Other debts -€3,213
down €3,213 (-51.7%), from €6,213 to €3,000
- Turnover +€19,835
up €19,835 (+9.7%), from €203,671 to €223,506
- Gross operating margin +€16,846
up €16,846 (+190.3%), from €8,851 to €25,698
- Depreciation +€10,380
up €10,380 (+330.5%), from €3,141 to €13,521
- Purchases and services +€5,489
up €5,489 (+2.8%), from €194,820 to €200,309
- Taxes -€2,757
no longer reported in 2024 (was €2,757)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,552 | €94,425 | -€2,126 | -2.2% |
| Fixed assets | 21/28 | €61,321 | €47,801 | -€13,521 | -22.0% |
| Tangible fixed assets | 22/27 | €61,321 | €47,801 | -€13,521 | -22.0% |
| Furniture and vehicles | 24 | €61,321 | €47,801 | -€13,521 | -22.0% |
| Current assets | 29/58 | €35,230 | €46,624 | +€11,394 | +32.3% |
| Stocks and contracts in progress | 3 | €25,129 | €29,215 | +€4,086 | +16.3% |
| Stocks | 30/36 | €25,129 | €29,215 | +€4,086 | +16.3% |
| Amounts receivable within one year | 40/41 | €10,080 | €17,285 | +€7,205 | +71.5% |
| Other amounts receivable | 41 | €10,080 | €17,285 | +€7,205 | +71.5% |
| Cash at bank and in hand | 54/58 | €20 | €124 | +€103 | +507.1% |
| Total equity and liabilities | 10/49 | €96,552 | €94,425 | -€2,126 | -2.2% |
| Equity | 10/15 | €18,287 | €25,167 | +€6,880 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,087 | €13,967 | +€6,880 | +97.1% |
| Amounts payable | 17/49 | €78,264 | €69,258 | -€9,006 | -11.5% |
| Amounts payable after more than one year | 17 | €43,158 | €34,476 | -€8,681 | -20.1% |
| Financial debts | 170/4 | €43,158 | €34,476 | -€8,681 | -20.1% |
| Amounts payable within one year | 42/48 | €35,106 | €34,782 | -€325 | -0.9% |
| Financial debts | 43 | €1,778 | €1,773 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,778 | €1,773 | -€5 | -0.3% |
| Trade debts | 44 | €19,730 | €30,009 | +€10,279 | +52.1% |
| Suppliers | 440/4 | €19,730 | €30,009 | +€10,279 | +52.1% |
| Taxes, remuneration and social security | 45 | €7,385 | - | -€7,385 | |
| Remuneration and social security | 454/9 | €7,385 | - | -€7,385 | |
| Other amounts payable | 47/48 | €6,213 | €3,000 | -€3,213 | -51.7% |
| Turnover | 70 | €203,671 | €223,506 | +€19,835 | +9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €194,820 | €200,309 | +€5,489 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,141 | €13,521 | +€10,380 | +330.5% |
| Other operating charges | 640/8 | €1,234 | €3,198 | +€1,964 | +159.1% |
| Gross operating margin | 9900 | €8,851 | €25,698 | +€16,846 | +190.3% |
| Operating profit (loss) | 9901 | €4,476 | €8,979 | +€4,502 | +100.6% |
| Financial charges | 65/66B | €1,203 | €2,099 | +€895 | +74.4% |
| Recurring financial charges | 65 | €1,203 | €2,099 | +€895 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €3,273 | €6,880 | +€3,607 | +110.2% |
| Income taxes | 67/77 | €2,757 | - | -€2,757 | |
| Profit (loss) for the period | 9904 | €516 | €6,880 | +€6,364 | +1232.2% |
| Profit (loss) for the period to be appropriated | 9905 | €516 | €6,880 | +€6,364 | +1232.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.