EASY-ASSIST: 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-ASSIST
Largest movements
- Current investments +€88,000
new in 2025: €88,000
- Cash -€55,904
down €55,904 (-62.0%), from €90,131 to €34,227
mainly Current investments (-€88,000) and Contributions, distributions and other (-€22,876)
- Stocks and contracts -€2,679
no longer reported in 2025 (was €2,679)
- Receivables within one year -€2,395
down €2,395 (-9.3%), from €25,668 to €23,272
of which Other amounts receivable: -€6,609
- Reserves +€22,282
up €22,282 (+19.5%), from €114,363 to €136,644
- Trade debts +€3,026
up €3,026 (+94.7%), from €3,194 to €6,220
- Gross operating margin +€51,054
up €51,054 (+305%), from €16,743 to €67,797
- Taxes +€16,158
up €16,158 (+269%), from €6,015 to €22,172
- Financial income -€932
down €932 (-59.6%), from €1,562 to €630
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 | €120,231 | €146,883 | +€26,652 | +22.2% |
| Fixed assets | 21/28 | €1,382 | €1,217 | -€166 | -12.0% |
| Tangible fixed assets | 22/27 | €1,382 | €1,217 | -€166 | -12.0% |
| Plant, machinery and equipment | 23 | €1,382 | €1,217 | -€166 | -12.0% |
| Current assets | 29/58 | €118,849 | €145,666 | +€26,818 | +22.6% |
| Stocks and contracts in progress | 3 | €2,679 | - | -€2,679 | |
| Stocks | 30/36 | €2,679 | - | -€2,679 | |
| Amounts receivable within one year | 40/41 | €25,668 | €23,272 | -€2,395 | -9.3% |
| Trade receivables | 40 | €11,800 | €16,014 | +€4,214 | +35.7% |
| Other amounts receivable | 41 | €13,867 | €7,258 | -€6,609 | -47.7% |
| Current investments | 50/53 | - | €88,000 | +€88,000 | |
| Cash at bank and in hand | 54/58 | €90,131 | €34,227 | -€55,904 | -62.0% |
| Deferred charges and accrued income | 490/1 | €371 | €167 | -€204 | -55.0% |
| Total equity and liabilities | 10/49 | €120,231 | €146,883 | +€26,652 | +22.2% |
| Equity | 10/15 | €115,363 | €137,644 | +€22,282 | +19.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,363 | €136,644 | +€22,282 | +19.5% |
| Distributable reserves | 133 | €114,363 | €136,644 | +€22,282 | +19.5% |
| Amounts payable | 17/49 | €4,868 | €9,239 | +€4,371 | +89.8% |
| Amounts payable within one year | 42/48 | €4,676 | €8,711 | +€4,035 | +86.3% |
| Trade debts | 44 | €3,194 | €6,220 | +€3,026 | +94.7% |
| Suppliers | 440/4 | €3,194 | €6,220 | +€3,026 | +94.7% |
| Taxes, remuneration and social security | 45 | €1,482 | €2,491 | +€1,010 | +68.1% |
| Taxes | 450/3 | €1,482 | €2,491 | +€1,010 | +68.1% |
| Accrued charges and deferred income | 492/3 | €193 | €528 | +€335 | +174% |
| Non-recurring operating income | 76A | €984 | €48,397 | +€47,414 | +4,821% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €166 | = | 0.0% |
| Other operating charges | 640/8 | €473 | €599 | +€126 | +26.7% |
| Gross operating margin | 9900 | €16,743 | €67,797 | +€51,054 | +305% |
| Operating profit (loss) | 9901 | €16,104 | €67,032 | +€50,928 | +316% |
| Financial income | 75/76B | €1,562 | €630 | -€932 | -59.6% |
| Recurring financial income | 75 | €1,562 | €630 | -€932 | -59.6% |
| Financial charges | 65/66B | €129 | €332 | +€204 | +158% |
| Recurring financial charges | 65 | €129 | €332 | +€204 | +158% |
| Profit (loss) for the period before taxes | 9903 | €17,537 | €67,330 | +€49,793 | +284% |
| Income taxes | 67/77 | €6,015 | €22,172 | +€16,158 | +269% |
| Profit (loss) for the period | 9904 | €11,523 | €45,158 | +€33,635 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €11,523 | €45,158 | +€33,635 | +292% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.