EASY: 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.
EASY
Largest movements
- Cash -€6,091
down €6,091 (-91.2%), from €6,680 to €590
mainly Other debts (-€50,502) and Advances received (-€10,000)
- Tangible fixed assets -€3,256
down €3,256 (-37.6%), from €8,655 to €5,399
of which Plant, machinery and equipment: -€1,865
- Receivables within one year -€247
down €247 (-6.2%), from €3,990 to €3,744
of which Trade receivables: -€1,294
- Other debts -€50,502
down €50,502 (-98.5%), from €51,264 to €761
- Profit (loss) carried forward +€39,604
up €39,604 (+50.3%), from -€78,770 to -€39,166
- Advances received -€10,000
down €10,000 (-75.3%), from €13,288 to €3,288
- Trade debts +€5,575
up €5,575 (+23.9%), from €23,309 to €28,884
- Tax, wage and social debts +€5,538
up €5,538 (+233.9%), from €2,367 to €7,905
- Gross operating margin +€65,053
up €65,053, from -€11,715 to €53,338
- Taxes +€7,506
up €7,506 (+1360.7%), from €552 to €8,057
- Other operating charges -€2,077
down €2,077 (-71.2%), from €2,919 to €842
- Financial charges -€1,381
down €1,381 (-67.3%), from €2,053 to €672
- Depreciation -€1,014
down €1,014 (-19.4%), from €5,236 to €4,221
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 | €19,518 | €9,732 | -€9,785 | -50.1% |
| Fixed assets | 21/28 | €8,847 | €5,399 | -€3,448 | -39.0% |
| Tangible fixed assets | 22/27 | €8,655 | €5,399 | -€3,256 | -37.6% |
| Plant, machinery and equipment | 23 | €4,314 | €2,448 | -€1,865 | -43.2% |
| Furniture and vehicles | 24 | €4,341 | €2,951 | -€1,391 | -32.0% |
| Financial fixed assets | 28 | €192 | - | -€192 | |
| Current assets | 29/58 | €10,671 | €4,333 | -€6,337 | -59.4% |
| Amounts receivable within one year | 40/41 | €3,990 | €3,744 | -€247 | -6.2% |
| Trade receivables | 40 | €3,990 | €2,696 | -€1,294 | -32.4% |
| Other amounts receivable | 41 | - | €1,048 | +€1,048 | |
| Cash at bank and in hand | 54/58 | €6,680 | €590 | -€6,091 | -91.2% |
| Total equity and liabilities | 10/49 | €19,518 | €9,732 | -€9,785 | -50.1% |
| Equity | 10/15 | -€70,710 | -€31,106 | +€39,604 | +56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,770 | -€39,166 | +€39,604 | +50.3% |
| Amounts payable | 17/49 | €90,227 | €40,838 | -€49,389 | -54.7% |
| Amounts payable within one year | 42/48 | €90,227 | €40,838 | -€49,389 | -54.7% |
| Trade debts | 44 | €23,309 | €28,884 | +€5,575 | +23.9% |
| Suppliers | 440/4 | €23,309 | €28,884 | +€5,575 | +23.9% |
| Advances received on contracts in progress | 46 | €13,288 | €3,288 | -€10,000 | -75.3% |
| Taxes, remuneration and social security | 45 | €2,367 | €7,905 | +€5,538 | +233.9% |
| Taxes | 450/3 | €2,367 | €7,905 | +€5,538 | +233.9% |
| Other amounts payable | 47/48 | €51,264 | €761 | -€50,502 | -98.5% |
| Remuneration, social security and pensions | 62 | €82 | - | -€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €4,221 | -€1,014 | -19.4% |
| Other operating charges | 640/8 | €2,919 | €842 | -€2,077 | -71.2% |
| Gross operating margin | 9900 | -€11,715 | €53,338 | +€65,053 | |
| Operating profit (loss) | 9901 | -€19,951 | €48,275 | +€68,226 | |
| Financial income | 75/76B | €1 | €58 | +€58 | +11570.0% |
| Recurring financial income | 75 | €1 | €58 | +€58 | +11570.0% |
| Financial charges | 65/66B | €2,053 | €672 | -€1,381 | -67.3% |
| Recurring financial charges | 65 | €2,053 | €672 | -€1,381 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,004 | €47,661 | +€69,665 | |
| Income taxes | 67/77 | €552 | €8,057 | +€7,506 | +1360.7% |
| Profit (loss) for the period | 9904 | -€22,555 | €39,604 | +€62,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,555 | €39,604 | +€62,159 |
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.