EASY-CONCEPT: 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-CONCEPT
Largest movements
- Receivables within one year -€8,455
down €8,455 (-46.7%), from €18,108 to €9,653
of which Trade receivables: -€8,581
- Cash +€1,475
up €1,475 (+4836.9%), from €31 to €1,506
mainly Receivables within one year (+€8,455)
- Current portion of long-term debt -€5,637
no longer reported in 2025 (was €5,637)
- Profit (loss) carried forward -€1,033
down €1,033 (-6.9%), from -€15,063 to -€16,096
- Short-term financial debts -€304
no longer reported in 2025 (was €304)
- Financial charges -€321
down €321 (-60.1%), from €534 to €213
- Other operating charges +€257
up €257 (+42.4%), from €607 to €865
- Write-downs -€245
new in 2025: -€245
- Gross operating margin +€244
up €244 (+54.9%), from -€444 to -€200
- Financial income -€173
down €173 (-99.8%), from €173 to €0
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 | €18,138 | €11,158 | -€6,980 | -38.5% |
| Current assets | 29/58 | €18,138 | €11,158 | -€6,980 | -38.5% |
| Amounts receivable within one year | 40/41 | €18,108 | €9,653 | -€8,455 | -46.7% |
| Trade receivables | 40 | €18,078 | €9,497 | -€8,581 | -47.5% |
| Other amounts receivable | 41 | €29 | €155 | +€126 | +428.6% |
| Cash at bank and in hand | 54/58 | €31 | €1,506 | +€1,475 | +4836.9% |
| Total equity and liabilities | 10/49 | €18,138 | €11,158 | -€6,980 | -38.5% |
| Equity | 10/15 | €11,197 | €10,164 | -€1,033 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,660 | €7,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,800 | €5,800 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,063 | -€16,096 | -€1,033 | -6.9% |
| Amounts payable | 17/49 | €6,941 | €994 | -€5,947 | -85.7% |
| Amounts payable within one year | 42/48 | €6,941 | €994 | -€5,947 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €5,637 | - | -€5,637 | |
| Financial debts | 43 | €304 | - | -€304 | |
| Credit institutions | 430/8 | €304 | - | -€304 | |
| Trade debts | 44 | €1,000 | €994 | -€6 | -0.6% |
| Suppliers | 440/4 | €1,000 | €994 | -€6 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€245 | -€245 | |
| Other operating charges | 640/8 | €607 | €865 | +€257 | +42.4% |
| Gross operating margin | 9900 | -€444 | -€200 | +€244 | +54.9% |
| Operating profit (loss) | 9901 | -€1,052 | -€820 | +€232 | +22.0% |
| Financial income | 75/76B | €173 | €0 | -€173 | -99.8% |
| Recurring financial income | 75 | €173 | €0 | -€173 | -99.8% |
| Financial charges | 65/66B | €534 | €213 | -€321 | -60.1% |
| Recurring financial charges | 65 | €534 | €213 | -€321 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,412 | -€1,033 | +€380 | +26.9% |
| Profit (loss) for the period | 9904 | -€1,412 | -€1,033 | +€380 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,412 | -€1,033 | +€380 | +26.9% |
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 11 October 2026 via checked.be.