EASY FINISH: 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 FINISH
Largest movements
- Receivables within one year -€30,330
down €30,330 (-87.2%), from €34,787 to €4,457
- Deferred charges and accrued income -€4,355
down €4,355 (-59.2%), from €7,355 to €3,000
- Tangible fixed assets -€2,094
down €2,094 (-17.1%), from €12,249 to €10,155
of which Land and buildings: -€2,158
- Trade debts -€25,725
down €25,725 (-77.8%), from €33,084 to €7,359
- Accrued charges and deferred income -€9,316
down €9,316 (-38.9%), from €23,967 to €14,651
- Tax, wage and social debts -€2,315
down €2,315 (-55.2%), from €4,191 to €1,876
- Turnover -€42,555
down €42,555 (-56.5%), from €75,338 to €32,783
- Purchases and services -€27,761
down €27,761 (-48.7%), from €57,009 to €29,248
- Staff costs -€19,940
down €19,940 (-85.5%), from €23,316 to €3,376
- Gross operating margin -€8,571
down €8,571 (-46.8%), from €18,329 to €9,758
- Financial income -€834
no longer reported in 2025 (was €834)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,221 | €18,392 | -€36,829 | -66.7% |
| Fixed assets | 21/28 | €12,612 | €10,155 | -€2,457 | -19.5% |
| Tangible fixed assets | 22/27 | €12,249 | €10,155 | -€2,094 | -17.1% |
| Land and buildings | 22 | €9,614 | €7,456 | -€2,158 | -22.4% |
| Plant, machinery and equipment | 23 | €2,635 | €2,699 | +€64 | +2.4% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €42,609 | €8,237 | -€34,372 | -80.7% |
| Amounts receivable within one year | 40/41 | €34,787 | €4,457 | -€30,330 | -87.2% |
| Trade receivables | 40 | €34,787 | €4,457 | -€30,330 | -87.2% |
| Cash at bank and in hand | 54/58 | €467 | €780 | +€313 | +67.0% |
| Deferred charges and accrued income | 490/1 | €7,355 | €3,000 | -€4,355 | -59.2% |
| Total equity and liabilities | 10/49 | €55,221 | €18,392 | -€36,829 | -66.7% |
| Equity | 10/15 | -€6,021 | -€5,494 | +€527 | +8.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,521 | -€12,994 | +€527 | +3.9% |
| Amounts payable | 17/49 | €61,242 | €23,886 | -€37,356 | -61.0% |
| Amounts payable within one year | 42/48 | €37,275 | €9,235 | -€28,040 | -75.2% |
| Trade debts | 44 | €33,084 | €7,359 | -€25,725 | -77.8% |
| Suppliers | 440/4 | €33,084 | €7,359 | -€25,725 | -77.8% |
| Taxes, remuneration and social security | 45 | €4,191 | €1,876 | -€2,315 | -55.2% |
| Taxes | 450/3 | €4,191 | €1,876 | -€2,315 | -55.2% |
| Accrued charges and deferred income | 492/3 | €23,967 | €14,651 | -€9,316 | -38.9% |
| Turnover | 70 | €75,338 | €32,783 | -€42,555 | -56.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,009 | €29,248 | -€27,761 | -48.7% |
| Remuneration, social security and pensions | 62 | €23,316 | €3,376 | -€19,940 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,956 | €2,447 | +€491 | +25.1% |
| Other operating charges | 640/8 | €1,103 | €400 | -€703 | -63.7% |
| Gross operating margin | 9900 | €18,329 | €9,758 | -€8,571 | -46.8% |
| Operating profit (loss) | 9901 | -€8,046 | €3,535 | +€11,581 | |
| Financial income | 75/76B | €834 | - | -€834 | |
| Recurring financial income | 75 | €834 | - | -€834 | |
| Financial charges | 65/66B | €1,598 | €2,064 | +€466 | +29.2% |
| Recurring financial charges | 65 | €1,598 | €2,064 | +€466 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,810 | €1,471 | +€10,281 | |
| Income taxes | 67/77 | €123 | €141 | +€18 | +14.6% |
| Profit (loss) for the period | 9904 | -€8,933 | €1,330 | +€10,263 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,933 | €1,330 | +€10,263 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.