Easy Fresh: 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 Fresh
Largest movements
- Receivables within one year +€29,523
up €29,523 (+34.6%), from €85,236 to €114,759
of which Trade receivables: +€27,864
- Cash -€25,889
down €25,889 (-80.4%), from €32,194 to €6,306
mainly Receivables within one year (-€29,523) and Contributions, distributions and other (-€10,000)
- Intangible fixed assets -€3,500
down €3,500 (-15.4%), from €22,750 to €19,250
- Tangible fixed assets -€2,768
down €2,768 (-32.5%), from €8,528 to €5,760
of which Plant, machinery and equipment: -€1,617
- Trade debts +€10,930
up €10,930 (+45.7%), from €23,912 to €34,842
- Tax, wage and social debts -€5,294
down €5,294 (-33.3%), from €15,890 to €10,596
of which Remuneration and social security: -€3,467
- Debts after one year -€3,852
no longer reported in 2025 (was €3,852)
- Other debts -€2,426
down €2,426 (-15.0%), from €16,184 to €13,757
- Gross operating margin -€34,095
down €34,095 (-53.9%), from €63,215 to €29,120
- Financial charges -€6,422
down €6,422 (-68.6%), from €9,358 to €2,936
- Taxes +€3,693
up €3,693 (+145.8%), from €2,534 to €6,227
- Other operating charges +€2,488
up €2,488 (+128.7%), from €1,934 to €4,422
- Financial income +€933
up €933 (+122.2%), from €763 to €1,696
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 | €151,566 | €149,867 | -€1,699 | -1.1% |
| Fixed assets | 21/28 | €31,278 | €25,010 | -€6,268 | -20.0% |
| Intangible fixed assets | 21 | €22,750 | €19,250 | -€3,500 | -15.4% |
| Tangible fixed assets | 22/27 | €8,528 | €5,760 | -€2,768 | -32.5% |
| Plant, machinery and equipment | 23 | €5,961 | €4,344 | -€1,617 | -27.1% |
| Furniture and vehicles | 24 | €1,636 | €833 | -€803 | -49.1% |
| Other tangible fixed assets | 26 | €931 | €584 | -€348 | -37.3% |
| Current assets | 29/58 | €120,288 | €124,857 | +€4,568 | +3.8% |
| Stocks and contracts in progress | 3 | €2,837 | €2,837 | = | 0.0% |
| Stocks | 30/36 | €2,837 | €2,837 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,236 | €114,759 | +€29,523 | +34.6% |
| Trade receivables | 40 | €72,143 | €100,008 | +€27,864 | +38.6% |
| Other amounts receivable | 41 | €13,093 | €14,752 | +€1,659 | +12.7% |
| Cash at bank and in hand | 54/58 | €32,194 | €6,306 | -€25,889 | -80.4% |
| Deferred charges and accrued income | 490/1 | €21 | €955 | +€934 | +4489.3% |
| Total equity and liabilities | 10/49 | €151,566 | €149,867 | -€1,699 | -1.1% |
| Equity | 10/15 | €85,850 | €86,813 | +€963 | +1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,850 | €53,813 | +€963 | +1.8% |
| Amounts payable | 17/49 | €65,716 | €63,054 | -€2,662 | -4.1% |
| Amounts payable after more than one year | 17 | €3,852 | - | -€3,852 | |
| Financial debts | 170/4 | €3,852 | - | -€3,852 | |
| Amounts payable within one year | 42/48 | €61,065 | €63,048 | +€1,983 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,079 | €3,852 | -€1,227 | -24.2% |
| Trade debts | 44 | €23,912 | €34,842 | +€10,930 | +45.7% |
| Suppliers | 440/4 | €23,912 | €34,842 | +€10,930 | +45.7% |
| Taxes, remuneration and social security | 45 | €15,890 | €10,596 | -€5,294 | -33.3% |
| Taxes | 450/3 | €11,142 | €9,315 | -€1,827 | -16.4% |
| Remuneration and social security | 454/9 | €4,748 | €1,281 | -€3,467 | -73.0% |
| Other amounts payable | 47/48 | €16,184 | €13,757 | -€2,426 | -15.0% |
| Accrued charges and deferred income | 492/3 | €800 | €7 | -€794 | -99.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €6,268 | -€512 | -7.5% |
| Other operating charges | 640/8 | €1,934 | €4,422 | +€2,488 | +128.7% |
| Gross operating margin | 9900 | €63,215 | €29,120 | -€34,095 | -53.9% |
| Operating profit (loss) | 9901 | €54,501 | €18,430 | -€36,072 | -66.2% |
| Financial income | 75/76B | €763 | €1,696 | +€933 | +122.2% |
| Recurring financial income | 75 | €763 | €1,696 | +€933 | +122.2% |
| Financial charges | 65/66B | €9,358 | €2,936 | -€6,422 | -68.6% |
| Recurring financial charges | 65 | €9,358 | €2,936 | -€6,422 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €45,907 | €17,189 | -€28,717 | -62.6% |
| Income taxes | 67/77 | €2,534 | €6,227 | +€3,693 | +145.8% |
| Profit (loss) for the period | 9904 | €43,373 | €10,963 | -€32,410 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,373 | €10,963 | -€32,410 | -74.7% |
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.