EASY 2 FILL: 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 2 FILL
Largest movements
- Cash +€11,185
up €11,185 (+83.8%), from €13,348 to €24,533
mainly Net result for the year (+€12,152) and Deferred charges and accrued income (+€1,825)
- Receivables within one year +€3,921
up €3,921 (+15.1%), from €25,984 to €29,905
of which Other amounts receivable: +€2,921
- Deferred charges and accrued income -€1,825
down €1,825 (-44.9%), from €4,064 to €2,239
- Profit (loss) carried forward +€12,152
up €12,152 (+34.2%), from €35,517 to €47,669
- Trade debts +€840
new in 2025: €840
- Gross operating margin +€6,002
up €6,002 (+95.3%), from €6,297 to €12,299
- Financial income -€1,917
down €1,917 (-55.7%), from €3,445 to €1,527
- Other operating charges -€1,103
down €1,103 (-48.2%), from €2,286 to €1,184
- Depreciation -€176
down €176 (-32.3%), from €544 to €368
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 | €43,956 | €56,869 | +€12,913 | +29.4% |
| Fixed assets | 21/28 | €560 | €192 | -€368 | -65.7% |
| Tangible fixed assets | 22/27 | €560 | €192 | -€368 | -65.7% |
| Plant, machinery and equipment | 23 | €560 | €192 | -€368 | -65.7% |
| Current assets | 29/58 | €43,396 | €56,677 | +€13,281 | +30.6% |
| Amounts receivable within one year | 40/41 | €25,984 | €29,905 | +€3,921 | +15.1% |
| Trade receivables | 40 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Other amounts receivable | 41 | €24,484 | €27,405 | +€2,921 | +11.9% |
| Cash at bank and in hand | 54/58 | €13,348 | €24,533 | +€11,185 | +83.8% |
| Deferred charges and accrued income | 490/1 | €4,064 | €2,239 | -€1,825 | -44.9% |
| Total equity and liabilities | 10/49 | €43,956 | €56,869 | +€12,913 | +29.4% |
| Equity | 10/15 | €43,877 | €56,029 | +€12,152 | +27.7% |
| Contributions | 10/11 | €8,360 | €8,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,517 | €47,669 | +€12,152 | +34.2% |
| Amounts payable | 17/49 | €79 | €840 | +€761 | +968% |
| Amounts payable within one year | 42/48 | €79 | €840 | +€761 | +968% |
| Trade debts | 44 | - | €840 | +€840 | |
| Suppliers | 440/4 | - | €840 | +€840 | |
| Taxes, remuneration and social security | 45 | €79 | - | -€79 | |
| Taxes | 450/3 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €368 | -€176 | -32.3% |
| Other operating charges | 640/8 | €2,286 | €1,184 | -€1,103 | -48.2% |
| Gross operating margin | 9900 | €6,297 | €12,299 | +€6,002 | +95.3% |
| Operating profit (loss) | 9901 | €3,467 | €10,747 | +€7,280 | +210% |
| Financial income | 75/76B | €3,445 | €1,527 | -€1,917 | -55.7% |
| Recurring financial income | 75 | €3,445 | €1,527 | -€1,917 | -55.7% |
| Financial charges | 65/66B | €239 | €123 | -€116 | -48.4% |
| Recurring financial charges | 65 | €239 | €123 | -€116 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €6,673 | €12,152 | +€5,479 | +82.1% |
| Profit (loss) for the period | 9904 | €6,673 | €12,152 | +€5,479 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,673 | €12,152 | +€5,479 | +82.1% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.