Easy Breath: 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 Breath
Largest movements
- Cash +€99,301
up €99,301 (+37.9%), from €262,177 to €361,478
mainly Other debts (+€325,613) and Net result for the year (+€147,687)
- Intangible fixed assets -€14,290
down €14,290 (-24.9%), from €57,323 to €43,033
- Receivables within one year +€4,790
new in 2025: €4,790
- Other debts +€325,613
up €325,613 (+304%), from €107,128 to €432,741
- Profit (loss) carried forward -€237,027
no longer reported in 2025 (was €237,027)
- Accrued charges and deferred income +€13,500
new in 2025: €13,500
- Tax, wage and social debts -€8,039
down €8,039 (-77.3%), from €10,400 to €2,361
- Depreciation +€13,421
up €13,421 (+50.2%), from €26,752 to €40,173
- Gross operating margin +€13,132
up €13,132 (+6.0%), from €220,093 to €233,225
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 | €366,609 | €460,266 | +€93,657 | +25.5% |
| Fixed assets | 21/28 | €103,746 | €93,250 | -€10,496 | -10.1% |
| Intangible fixed assets | 21 | €57,323 | €43,033 | -€14,290 | -24.9% |
| Tangible fixed assets | 22/27 | €46,423 | €50,217 | +€3,794 | +8.2% |
| Furniture and vehicles | 24 | €21,120 | €8,645 | -€12,474 | -59.1% |
| Other tangible fixed assets | 26 | €25,303 | €41,572 | +€16,269 | +64.3% |
| Current assets | 29/58 | €262,863 | €367,015 | +€104,153 | +39.6% |
| Amounts receivable within one year | 40/41 | - | €4,790 | +€4,790 | |
| Other amounts receivable | 41 | - | €4,790 | +€4,790 | |
| Cash at bank and in hand | 54/58 | €262,177 | €361,478 | +€99,301 | +37.9% |
| Deferred charges and accrued income | 490/1 | €685 | €747 | +€62 | +9.0% |
| Total equity and liabilities | 10/49 | €366,609 | €460,266 | +€93,657 | +25.5% |
| Equity | 10/15 | €242,027 | €5,000 | -€237,027 | -97.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,027 | - | -€237,027 | |
| Amounts payable | 17/49 | €124,581 | €455,266 | +€330,684 | +265% |
| Amounts payable within one year | 42/48 | €124,581 | €441,766 | +€317,184 | +255% |
| Trade debts | 44 | €7,053 | €6,664 | -€389 | -5.5% |
| Suppliers | 440/4 | €7,053 | €6,664 | -€389 | -5.5% |
| Taxes, remuneration and social security | 45 | €10,400 | €2,361 | -€8,039 | -77.3% |
| Taxes | 450/3 | €10,400 | €2,361 | -€8,039 | -77.3% |
| Other amounts payable | 47/48 | €107,128 | €432,741 | +€325,613 | +304% |
| Accrued charges and deferred income | 492/3 | - | €13,500 | +€13,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,752 | €40,173 | +€13,421 | +50.2% |
| Other operating charges | 640/8 | €620 | €639 | +€19 | +3.1% |
| Gross operating margin | 9900 | €220,093 | €233,225 | +€13,132 | +6.0% |
| Operating profit (loss) | 9901 | €192,720 | €192,412 | -€308 | -0.2% |
| Financial charges | 65/66B | €74 | €125 | +€52 | +70.2% |
| Recurring financial charges | 65 | €74 | €125 | +€52 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €192,647 | €192,287 | -€360 | -0.2% |
| Income taxes | 67/77 | €45,406 | €44,600 | -€806 | -1.8% |
| Profit (loss) for the period | 9904 | €147,241 | €147,687 | +€446 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €147,241 | €147,687 | +€446 | +0.3% |
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 22 October 2026 via checked.be.