EASY BE: 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 BE
Largest movements
- Receivables within one year -€97,810
down €97,810 (-42.5%), from €230,080 to €132,270
of which Trade receivables: -€87,844
- Stocks and contracts -€7,270
down €7,270 (-4.6%), from €157,120 to €149,850
- Advances received -€99,235
no longer reported in 2025 (was €99,235)
- Trade debts -€14,188
down €14,188 (-9.1%), from €155,745 to €141,557
- Tax, wage and social debts +€4,177
up €4,177 (+12.0%), from €34,903 to €39,080
of which Remuneration and social security: +€4,177
- Staff costs -€25,387
down €25,387 (-94.6%), from €26,838 to €1,451
- Gross operating margin -€18,914
down €18,914 (-80.2%), from €23,572 to €4,658
- Financial income -€13,814
down €13,814 (-82.9%), from €16,661 to €2,847
of which Financial income: -€13,814
- Depreciation -€1,913
no longer reported in 2025 (was €1,913)
- Financial charges -€1,768
down €1,768 (-75.7%), from €2,334 to €566
of which Non-recurring financial charges: -€1,601
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 | €397,831 | €291,886 | -€105,945 | -26.6% |
| Fixed assets | 21/28 | €8,155 | €8,155 | = | 0.0% |
| Financial fixed assets | 28 | €8,155 | €8,155 | = | 0.0% |
| Current assets | 29/58 | €389,676 | €283,731 | -€105,945 | -27.2% |
| Stocks and contracts in progress | 3 | €157,120 | €149,850 | -€7,270 | -4.6% |
| Stocks | 30/36 | €157,120 | €149,850 | -€7,270 | -4.6% |
| Amounts receivable within one year | 40/41 | €230,080 | €132,270 | -€97,810 | -42.5% |
| Trade receivables | 40 | €218,927 | €131,083 | -€87,844 | -40.1% |
| Other amounts receivable | 41 | €11,153 | €1,188 | -€9,966 | -89.4% |
| Cash at bank and in hand | 54/58 | €2,476 | €1,610 | -€865 | -35.0% |
| Total equity and liabilities | 10/49 | €397,831 | €291,886 | -€105,945 | -26.6% |
| Equity | 10/15 | €106,121 | €107,126 | +€1,005 | +0.9% |
| Contributions | 10/11 | €22,340 | €22,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,781 | €84,786 | +€1,005 | +1.2% |
| Amounts payable | 17/49 | €291,710 | €184,760 | -€106,950 | -36.7% |
| Amounts payable within one year | 42/48 | €291,710 | €184,760 | -€106,950 | -36.7% |
| Trade debts | 44 | €155,745 | €141,557 | -€14,188 | -9.1% |
| Suppliers | 440/4 | €155,745 | €141,557 | -€14,188 | -9.1% |
| Advances received on contracts in progress | 46 | €99,235 | - | -€99,235 | |
| Taxes, remuneration and social security | 45 | €34,903 | €39,080 | +€4,177 | +12.0% |
| Taxes | 450/3 | €1,995 | €1,995 | = | 0.0% |
| Remuneration and social security | 454/9 | €32,907 | €37,084 | +€4,177 | +12.7% |
| Other amounts payable | 47/48 | €1,828 | €4,123 | +€2,295 | +126% |
| Remuneration, social security and pensions | 62 | €26,838 | €1,451 | -€25,387 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,913 | - | -€1,913 | |
| Other operating charges | 640/8 | €3,541 | €2,518 | -€1,022 | -28.9% |
| Gross operating margin | 9900 | €23,572 | €4,658 | -€18,914 | -80.2% |
| Operating profit (loss) | 9901 | -€8,720 | €688 | +€9,408 | |
| Financial income | 75/76B | €16,661 | €2,847 | -€13,814 | -82.9% |
| Recurring financial income | 75 | €16,661 | €2,847 | -€13,814 | -82.9% |
| Non-recurring financial income | 76B | €16,661 | €2,847 | -€13,814 | -82.9% |
| Financial charges | 65/66B | €2,334 | €566 | -€1,768 | -75.7% |
| Recurring financial charges | 65 | €733 | €566 | -€166 | -22.7% |
| Non-recurring financial charges | 66B | €1,601 | - | -€1,601 | |
| Profit (loss) for the period before taxes | 9903 | €5,607 | €2,969 | -€2,639 | -47.1% |
| Income taxes | 67/77 | €1,964 | €1,964 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,644 | €1,005 | -€2,639 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,644 | €1,005 | -€2,639 | -72.4% |
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 13 October 2026 via checked.be.