EASY-COMPTA: what changed
Two fiscal 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-COMPTA
Largest movements
- Cash +€157,456
up €157,456 (+32.0%), from €491,385 to €648,841
mainly Other debts (+€331,922) and Net result for the year (+€187,861)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€23,863
up €23,863 (+15.7%), from €151,750 to €175,613
of which Trade receivables: +€36,578
- Other debts +€331,922
up €331,922 (+789.4%), from €42,047 to €373,969
- Profit (loss) carried forward -€252,239
down €252,239 (-70.3%), from €358,981 to €106,743
- Tax, wage and social debts +€79,331
up €79,331 (+42.1%), from €188,318 to €267,649
of which Taxes: +€69,450
- Trade debts -€13,865
down €13,865 (-11.5%), from €120,514 to €106,650
- Debts after one year -€11,574
down €11,574 (-49.6%), from €23,320 to €11,746
- Gross operating margin +€166,389
up €166,389 (+21.2%), from €784,451 to €950,840
- Staff costs +€85,315
up €85,315 (+13.8%), from €617,236 to €702,551
- Write-downs -€23,164
down €23,164, from €17,045 to -€6,119
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 | €765,045 | €898,791 | +€133,746 | +17.5% |
| Fixed assets | 21/28 | €68,332 | €67,488 | -€845 | -1.2% |
| Tangible fixed assets | 22/27 | €68,332 | €67,488 | -€845 | -1.2% |
| Land and buildings | 22 | €60,349 | €66,216 | +€5,867 | +9.7% |
| Furniture and vehicles | 24 | €7,983 | €1,272 | -€6,712 | -84.1% |
| Current assets | 29/58 | €696,712 | €831,303 | +€134,591 | +19.3% |
| Amounts receivable within one year | 40/41 | €151,750 | €175,613 | +€23,863 | +15.7% |
| Trade receivables | 40 | €129,421 | €165,999 | +€36,578 | +28.3% |
| Other amounts receivable | 41 | €22,329 | €9,614 | -€12,715 | -56.9% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €491,385 | €648,841 | +€157,456 | +32.0% |
| Deferred charges and accrued income | 490/1 | €3,577 | €6,849 | +€3,272 | +91.5% |
| Total equity and liabilities | 10/49 | €765,045 | €898,791 | +€133,746 | +17.5% |
| Equity | 10/15 | €379,441 | €127,203 | -€252,239 | -66.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €358,981 | €106,743 | -€252,239 | -70.3% |
| Amounts payable | 17/49 | €385,603 | €771,588 | +€385,984 | +100.1% |
| Amounts payable after more than one year | 17 | €23,320 | €11,746 | -€11,574 | -49.6% |
| Financial debts | 170/4 | €23,320 | €11,746 | -€11,574 | -49.6% |
| Amounts payable within one year | 42/48 | €362,283 | €759,841 | +€397,559 | +109.7% |
| Current portion of amounts payable after more than one year | 42 | €11,404 | €11,574 | +€170 | +1.5% |
| Trade debts | 44 | €120,514 | €106,650 | -€13,865 | -11.5% |
| Suppliers | 440/4 | €120,514 | €106,650 | -€13,865 | -11.5% |
| Taxes, remuneration and social security | 45 | €188,318 | €267,649 | +€79,331 | +42.1% |
| Taxes | 450/3 | €95,454 | €164,904 | +€69,450 | +72.8% |
| Remuneration and social security | 454/9 | €92,863 | €102,745 | +€9,882 | +10.6% |
| Other amounts payable | 47/48 | €42,047 | €373,969 | +€331,922 | +789.4% |
| Remuneration, social security and pensions | 62 | €617,236 | €702,551 | +€85,315 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,568 | €31,788 | -€1,780 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,045 | -€6,119 | -€23,164 | |
| Other operating charges | 640/8 | €1,214 | €4,006 | +€2,792 | +230.1% |
| Gross operating margin | 9900 | €784,451 | €950,840 | +€166,389 | +21.2% |
| Operating profit (loss) | 9901 | €115,389 | €218,614 | +€103,225 | +89.5% |
| Financial income | 75/76B | €3,881 | €3,576 | -€305 | -7.9% |
| Recurring financial income | 75 | €3,881 | €3,576 | -€305 | -7.9% |
| Financial charges | 65/66B | €3,253 | €3,057 | -€196 | -6.0% |
| Recurring financial charges | 65 | €3,253 | €3,057 | -€196 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €116,016 | €219,133 | +€103,117 | +88.9% |
| Income taxes | 67/77 | €37,081 | €31,272 | -€5,809 | -15.7% |
| Profit (loss) for the period | 9904 | €78,935 | €187,861 | +€108,926 | +138.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,935 | €187,861 | +€108,926 | +138.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.