EASY-DROP.be: 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-DROP.be
Largest movements
- Receivables within one year -€77,561
down €77,561 (-53.5%), from €145,089 to €67,529
of which Trade receivables: -€77,065
- Cash -€7,180
down €7,180 (-54.1%), from €13,266 to €6,087
mainly Trade debts (-€92,874) and Investment in fixed assets (net) (-€2,067)
- Trade debts -€92,874
down €92,874 (-59.2%), from €156,993 to €64,119
- Reserves +€7,071
new in 2025: €7,071
- Profit (loss) carried forward +€4,968
no longer reported in 2025 (was -€4,968)
- Tax, wage and social debts -€1,862
down €1,862 (-73.5%), from €2,533 to €671
- Gross operating margin +€18,870
up €18,870, from -€5,333 to €13,537
- Provisions -€6,813
no longer reported in 2025 (was €6,813)
- Other operating charges -€2,208
no longer reported in 2025 (was €2,208)
- Depreciation +€472
up €472 (+494%), from €96 to €568
- Taxes +€200
new in 2025: €200
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 | €158,431 | €75,190 | -€83,242 | -52.5% |
| Fixed assets | 21/28 | €76 | €1,575 | +€1,499 | +1,971% |
| Tangible fixed assets | 22/27 | €76 | €1,575 | +€1,499 | +1,971% |
| Plant, machinery and equipment | 23 | - | €905 | +€905 | |
| Furniture and vehicles | 24 | €76 | €670 | +€594 | +781% |
| Current assets | 29/58 | €158,355 | €73,615 | -€84,740 | -53.5% |
| Amounts receivable within one year | 40/41 | €145,089 | €67,529 | -€77,561 | -53.5% |
| Trade receivables | 40 | €144,594 | €67,529 | -€77,065 | -53.3% |
| Other amounts receivable | 41 | €495 | - | -€495 | |
| Cash at bank and in hand | 54/58 | €13,266 | €6,087 | -€7,180 | -54.1% |
| Total equity and liabilities | 10/49 | €158,431 | €75,190 | -€83,242 | -52.5% |
| Equity | 10/15 | -€1,968 | €10,071 | +€12,039 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €7,071 | +€7,071 | |
| Distributable reserves | 133 | - | €7,071 | +€7,071 | |
| Profit (loss) carried forward | 14 | -€4,968 | - | +€4,968 | |
| Amounts payable | 17/49 | €160,400 | €65,119 | -€95,281 | -59.4% |
| Amounts payable within one year | 42/48 | €160,400 | €65,119 | -€95,281 | -59.4% |
| Trade debts | 44 | €156,993 | €64,119 | -€92,874 | -59.2% |
| Suppliers | 440/4 | €156,993 | €64,119 | -€92,874 | -59.2% |
| Taxes, remuneration and social security | 45 | €2,533 | €671 | -€1,862 | -73.5% |
| Taxes | 450/3 | €2,533 | €671 | -€1,862 | -73.5% |
| Other amounts payable | 47/48 | €874 | €329 | -€545 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €568 | +€472 | +494% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,813 | - | -€6,813 | |
| Other operating charges | 640/8 | €2,208 | - | -€2,208 | |
| Gross operating margin | 9900 | -€5,333 | €13,537 | +€18,870 | |
| Operating profit (loss) | 9901 | -€14,450 | €12,969 | +€27,419 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €819 | €730 | -€88 | -10.8% |
| Recurring financial charges | 65 | €819 | €730 | -€88 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,268 | €12,239 | +€27,508 | |
| Income taxes | 67/77 | - | €200 | +€200 | |
| Profit (loss) for the period | 9904 | -€15,268 | €12,039 | +€27,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,268 | €12,039 | +€27,307 |
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 13 October 2026 via checked.be.