EASY EMI: 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 EMI
Largest movements
- Cash +€48,646
up €48,646 (+29.9%), from €162,905 to €211,551
mainly Other debts (+€147,665) and Tax, wage and social debts (+€16,589)
- Stocks and contracts +€20,507
up €20,507 (+27.5%), from €74,500 to €95,007
- Receivables within one year -€5,549
down €5,549 (-29.1%), from €19,096 to €13,547
of which Other amounts receivable: -€7,425
- Other debts +€147,665
up €147,665 (+112.4%), from €131,332 to €278,998
- Profit (loss) carried forward -€95,015
no longer reported in 2025 (was €95,015)
- Tax, wage and social debts +€16,589
up €16,589 (+186.3%), from €8,907 to €25,495
of which Remuneration and social security: +€15,453
- Trade debts -€3,305
down €3,305 (-80.2%), from €4,118 to €814
- Gross operating margin -€36,342
down €36,342 (-72.3%), from €50,292 to €13,951
- Taxes -€10,835
down €10,835 (-90.5%), from €11,971 to €1,135
- Other operating charges -€2,746
down €2,746 (-43.9%), from €6,254 to €3,507
- Depreciation -€1,981
down €1,981 (-37.1%), from €5,334 to €3,353
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 | €261,581 | €327,515 | +€65,935 | +25.2% |
| Fixed assets | 21/28 | €5,080 | €6,309 | +€1,230 | +24.2% |
| Tangible fixed assets | 22/27 | €5,080 | €6,309 | +€1,230 | +24.2% |
| Plant, machinery and equipment | 23 | - | €3,240 | +€3,240 | |
| Furniture and vehicles | 24 | €2,257 | €790 | -€1,466 | -65.0% |
| Other tangible fixed assets | 26 | €2,823 | €2,279 | -€544 | -19.3% |
| Current assets | 29/58 | €256,501 | €321,206 | +€64,705 | +25.2% |
| Stocks and contracts in progress | 3 | €74,500 | €95,007 | +€20,507 | +27.5% |
| Stocks | 30/36 | €74,500 | €95,007 | +€20,507 | +27.5% |
| Amounts receivable within one year | 40/41 | €19,096 | €13,547 | -€5,549 | -29.1% |
| Trade receivables | 40 | €8,660 | €10,536 | +€1,876 | +21.7% |
| Other amounts receivable | 41 | €10,436 | €3,011 | -€7,425 | -71.1% |
| Cash at bank and in hand | 54/58 | €162,905 | €211,551 | +€48,646 | +29.9% |
| Deferred charges and accrued income | 490/1 | - | €1,100 | +€1,100 | |
| Total equity and liabilities | 10/49 | €261,581 | €327,515 | +€65,935 | +25.2% |
| Equity | 10/15 | €117,223 | €22,209 | -€95,015 | -81.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,209 | €19,209 | = | 0.0% |
| Distributable reserves | 133 | €19,209 | €19,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,015 | - | -€95,015 | |
| Amounts payable | 17/49 | €144,357 | €305,307 | +€160,949 | +111.5% |
| Amounts payable within one year | 42/48 | €144,357 | €305,307 | +€160,949 | +111.5% |
| Trade debts | 44 | €4,118 | €814 | -€3,305 | -80.2% |
| Suppliers | 440/4 | €4,118 | €814 | -€3,305 | -80.2% |
| Taxes, remuneration and social security | 45 | €8,907 | €25,495 | +€16,589 | +186.3% |
| Taxes | 450/3 | €8,907 | €10,042 | +€1,135 | +12.7% |
| Remuneration and social security | 454/9 | - | €15,453 | +€15,453 | |
| Other amounts payable | 47/48 | €131,332 | €278,998 | +€147,665 | +112.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,334 | €3,353 | -€1,981 | -37.1% |
| Other operating charges | 640/8 | €6,254 | €3,507 | -€2,746 | -43.9% |
| Gross operating margin | 9900 | €50,292 | €13,951 | -€36,342 | -72.3% |
| Operating profit (loss) | 9901 | €38,705 | €7,091 | -€31,614 | -81.7% |
| Financial income | 75/76B | €1 | €96 | +€95 | +9094.2% |
| Recurring financial income | 75 | €1 | €96 | +€95 | +9094.2% |
| Financial charges | 65/66B | €218 | €360 | +€142 | +65.2% |
| Recurring financial charges | 65 | €218 | €360 | +€142 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €38,487 | €6,826 | -€31,661 | -82.3% |
| Income taxes | 67/77 | €11,971 | €1,135 | -€10,835 | -90.5% |
| Profit (loss) for the period | 9904 | €26,517 | €5,691 | -€20,826 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,517 | €5,691 | -€20,826 | -78.5% |
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 5 October 2026 via checked.be.