EASY CLIC: 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 CLIC
Largest movements
- Receivables within one year -€60,394
down €60,394 (-97.2%), from €62,132 to €1,739
of which Trade receivables: -€60,174
- Cash +€42,465
up €42,465 (+71.1%), from €59,730 to €102,195
mainly Receivables within one year (+€60,394) and Depreciation (+€55,227)
- Tangible fixed assets +€8,113
up €8,113 (+1.8%), from €448,732 to €456,844
of which Furniture and vehicles: +€13,247
- Reserves -€38,936
down €38,936 (-13.5%), from €288,240 to €249,303
of which Distributable reserves: -€35,000
- Other debts +€31,595
up €31,595 (+52.5%), from €60,154 to €91,748
- Tax, wage and social debts +€8,759
up €8,759 (+12.7%), from €68,874 to €77,633
of which Remuneration and social security: +€6,791
- Accrued charges and deferred income -€7,831
no longer reported in 2025 (was €7,831)
- Debts after one year -€6,958
no longer reported in 2025 (was €6,958)
- Gross operating margin +€106,399
up €106,399 (+27.3%), from €389,187 to €495,586
- Staff costs +€68,749
up €68,749 (+30.5%), from €225,580 to €294,328
- Financial charges +€28,620
up €28,620 (+55.6%), from €51,436 to €80,056
- Depreciation +€8,661
up €8,661 (+18.6%), from €46,566 to €55,227
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.
Cash bridge derived
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 | €576,441 | €571,643 | -€4,798 | -0.8% |
| Fixed assets | 21/28 | €448,882 | €456,994 | +€8,113 | +1.8% |
| Tangible fixed assets | 22/27 | €448,732 | €456,844 | +€8,113 | +1.8% |
| Land and buildings | 22 | €275,636 | €264,962 | -€10,674 | -3.9% |
| Plant, machinery and equipment | 23 | €163,471 | €169,010 | +€5,540 | +3.4% |
| Furniture and vehicles | 24 | €9,625 | €22,872 | +€13,247 | +137.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €127,559 | €114,648 | -€12,911 | -10.1% |
| Amounts receivable within one year | 40/41 | €62,132 | €1,739 | -€60,394 | -97.2% |
| Trade receivables | 40 | €60,174 | €0 | -€60,174 | -100.0% |
| Other amounts receivable | 41 | €1,959 | €1,739 | -€220 | -11.2% |
| Cash at bank and in hand | 54/58 | €59,730 | €102,195 | +€42,465 | +71.1% |
| Deferred charges and accrued income | 490/1 | €5,697 | €10,714 | +€5,018 | +88.1% |
| Total equity and liabilities | 10/49 | €576,441 | €571,643 | -€4,798 | -0.8% |
| Equity | 10/15 | €307,556 | €274,611 | -€32,945 | -10.7% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €288,240 | €249,303 | -€38,936 | -13.5% |
| Tax-exempt reserves | 132 | €71,240 | €67,303 | -€3,936 | -5.5% |
| Distributable reserves | 133 | €217,000 | €182,000 | -€35,000 | -16.1% |
| Profit (loss) carried forward | 14 | €10,016 | €16,008 | +€5,992 | +59.8% |
| Provisions and deferred taxes | 16 | €38,360 | €36,240 | -€2,120 | -5.5% |
| Deferred taxes | 168 | €38,360 | €36,240 | -€2,120 | -5.5% |
| Amounts payable | 17/49 | €230,525 | €260,791 | +€30,266 | +13.1% |
| Amounts payable after more than one year | 17 | €6,958 | - | -€6,958 | |
| Financial debts | 170/4 | €6,958 | - | -€6,958 | |
| Amounts payable within one year | 42/48 | €215,737 | €260,791 | +€45,054 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €8,278 | €12,532 | +€4,254 | +51.4% |
| Trade debts | 44 | €78,431 | €78,877 | +€446 | +0.6% |
| Suppliers | 440/4 | €78,431 | €78,877 | +€446 | +0.6% |
| Taxes, remuneration and social security | 45 | €68,874 | €77,633 | +€8,759 | +12.7% |
| Taxes | 450/3 | €44,457 | €46,426 | +€1,969 | +4.4% |
| Remuneration and social security | 454/9 | €24,417 | €31,207 | +€6,791 | +27.8% |
| Other amounts payable | 47/48 | €60,154 | €91,748 | +€31,595 | +52.5% |
| Accrued charges and deferred income | 492/3 | €7,831 | - | -€7,831 | |
| Remuneration, social security and pensions | 62 | €225,580 | €294,328 | +€68,749 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,566 | €55,227 | +€8,661 | +18.6% |
| Other operating charges | 640/8 | €4,539 | €3,780 | -€758 | -16.7% |
| Gross operating margin | 9900 | €389,187 | €495,586 | +€106,399 | +27.3% |
| Operating profit (loss) | 9901 | €112,503 | €142,250 | +€29,748 | +26.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €51,436 | €80,056 | +€28,620 | +55.6% |
| Recurring financial charges | 65 | €51,436 | €80,056 | +€28,620 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €61,066 | €62,194 | +€1,128 | +1.8% |
| Transfer from deferred taxes | 780 | €2,120 | €2,120 | = | 0.0% |
| Income taxes | 67/77 | €21,919 | €22,258 | +€340 | +1.6% |
| Profit (loss) for the period | 9904 | €41,267 | €42,055 | +€788 | +1.9% |
| Transfer from tax-exempt reserves | 789 | €3,936 | €3,936 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,204 | €45,992 | +€788 | +1.7% |
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 10 October 2026 via checked.be.