EASY DEV: 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 DEV
Largest movements
- Cash -€9,774
down €9,774 (-47.2%), from €20,729 to €10,955
mainly Net result for the year (-€12,422) and Receivables within one year (-€2,586)
- Receivables within one year +€2,586
up €2,586 (+122.7%), from €2,108 to €4,694
- Tangible fixed assets -€1,832
down €1,832 (-23.2%), from €7,909 to €6,077
- Profit (loss) carried forward -€12,422
down €12,422 (-55.1%), from €22,524 to €10,102
- Tax, wage and social debts +€3,300
up €3,300 (+53.0%), from €6,222 to €9,522
of which Remuneration and social security: +€3,300
- Gross operating margin -€40,826
down €40,826, from €30,583 to -€10,243
- Taxes -€6,222
no longer reported in 2025 (was €6,222)
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 | €30,745 | €21,726 | -€9,020 | -29.3% |
| Fixed assets | 21/28 | €7,909 | €6,077 | -€1,832 | -23.2% |
| Tangible fixed assets | 22/27 | €7,909 | €6,077 | -€1,832 | -23.2% |
| Plant, machinery and equipment | 23 | €2,149 | €1,713 | -€436 | -20.3% |
| Furniture and vehicles | 24 | €1,134 | €254 | -€880 | -77.6% |
| Other tangible fixed assets | 26 | €4,626 | €4,110 | -€516 | -11.2% |
| Current assets | 29/58 | €22,837 | €15,649 | -€7,188 | -31.5% |
| Amounts receivable within one year | 40/41 | €2,108 | €4,694 | +€2,586 | +122.7% |
| Other amounts receivable | 41 | €2,108 | €4,694 | +€2,586 | +122.7% |
| Cash at bank and in hand | 54/58 | €20,729 | €10,955 | -€9,774 | -47.2% |
| Total equity and liabilities | 10/49 | €30,745 | €21,726 | -€9,020 | -29.3% |
| Equity | 10/15 | €24,524 | €12,102 | -€12,422 | -50.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,524 | €10,102 | -€12,422 | -55.1% |
| Amounts payable | 17/49 | €6,222 | €9,623 | +€3,402 | +54.7% |
| Amounts payable within one year | 42/48 | €6,222 | €9,623 | +€3,402 | +54.7% |
| Trade debts | 44 | - | €102 | +€102 | |
| Suppliers | 440/4 | - | €102 | +€102 | |
| Taxes, remuneration and social security | 45 | €6,222 | €9,522 | +€3,300 | +53.0% |
| Taxes | 450/3 | €6,222 | €6,222 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €3,300 | +€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,832 | +€184 | +11.1% |
| Other operating charges | 640/8 | €275 | €280 | +€5 | +1.8% |
| Gross operating margin | 9900 | €30,583 | -€10,243 | -€40,826 | |
| Operating profit (loss) | 9901 | €28,659 | -€12,355 | -€41,014 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +150.0% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +150.0% |
| Financial charges | 65/66B | €121 | €71 | -€50 | -41.0% |
| Recurring financial charges | 65 | €121 | €71 | -€50 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €28,540 | -€12,422 | -€40,962 | |
| Income taxes | 67/77 | €6,222 | - | -€6,222 | |
| Profit (loss) for the period | 9904 | €22,318 | -€12,422 | -€34,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,318 | -€12,422 | -€34,740 |
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 7 October 2026 via checked.be.