EASY-CERTIF: 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-CERTIF
Largest movements
- Cash +€61,425
up €61,425 (+206%), from €29,833 to €91,258
mainly Net result for the year (+€60,446) and Tax, wage and social debts (+€2,059)
- Tangible fixed assets +€1,083
up €1,083 (+71.5%), from €1,514 to €2,597
of which Furniture and vehicles: +€1,251
- Profit (loss) carried forward +€60,446
up €60,446 (+201%), from €30,120 to €90,566
- Tax, wage and social debts +€2,059
up €2,059 (+57.6%), from €3,572 to €5,631
- Gross operating margin +€37,742
up €37,742 (+96.2%), from €39,223 to €76,965
- Taxes +€7,907
up €7,907 (+102%), from €7,729 to €15,636
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 | €36,103 | €99,108 | +€63,005 | +175% |
| Fixed assets | 21/28 | €1,514 | €2,597 | +€1,083 | +71.5% |
| Tangible fixed assets | 22/27 | €1,514 | €2,597 | +€1,083 | +71.5% |
| Plant, machinery and equipment | 23 | €603 | €435 | -€168 | -27.9% |
| Furniture and vehicles | 24 | €911 | €2,162 | +€1,251 | +137% |
| Current assets | 29/58 | €34,589 | €96,511 | +€61,922 | +179% |
| Amounts receivable within one year | 40/41 | €4,756 | €5,253 | +€497 | +10.4% |
| Trade receivables | 40 | €4,756 | €5,253 | +€497 | +10.4% |
| Cash at bank and in hand | 54/58 | €29,833 | €91,258 | +€61,425 | +206% |
| Total equity and liabilities | 10/49 | €36,103 | €99,108 | +€63,005 | +175% |
| Equity | 10/15 | €32,120 | €92,566 | +€60,446 | +188% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,120 | €90,566 | +€60,446 | +201% |
| Amounts payable | 17/49 | €3,983 | €6,542 | +€2,559 | +64.2% |
| Amounts payable within one year | 42/48 | €3,983 | €6,542 | +€2,559 | +64.2% |
| Trade debts | 44 | €411 | €911 | +€500 | +122% |
| Suppliers | 440/4 | €411 | €911 | +€500 | +122% |
| Taxes, remuneration and social security | 45 | €3,572 | €5,631 | +€2,059 | +57.6% |
| Taxes | 450/3 | €3,572 | €5,631 | +€2,059 | +57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | €743 | -€671 | -47.5% |
| Other operating charges | 640/8 | - | €69 | +€69 | |
| Gross operating margin | 9900 | €39,223 | €76,965 | +€37,742 | +96.2% |
| Operating profit (loss) | 9901 | €37,809 | €76,153 | +€38,344 | +101% |
| Financial income | 75/76B | €57 | €2 | -€55 | -96.5% |
| Recurring financial income | 75 | €57 | €2 | -€55 | -96.5% |
| Financial charges | 65/66B | €17 | €73 | +€56 | +329% |
| Recurring financial charges | 65 | €17 | €73 | +€56 | +329% |
| Profit (loss) for the period before taxes | 9903 | €37,849 | €76,082 | +€38,233 | +101% |
| Income taxes | 67/77 | €7,729 | €15,636 | +€7,907 | +102% |
| Profit (loss) for the period | 9904 | €30,120 | €60,446 | +€30,326 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €30,120 | €60,446 | +€30,326 | +101% |
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 25 October 2026 via checked.be.