EASY-LIFE: 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-LIFE
Largest movements
- Current investments -€49,565
down €49,565 (-49.6%), from €100,000 to €50,436
- Tangible fixed assets -€41,028
down €41,028 (-2.0%), from €2.0m to €2.0m
of which Land and buildings: -€49,221
- Short-term financial debts -€53,333
down €53,333 (-26.7%), from €200,000 to €146,667
- Profit (loss) carried forward -€38,060
down €38,060 (-9.2%), from €414,311 to €376,251
- Gross operating margin -€84,288
down €84,288 (-67.5%), from €124,812 to €40,524
- Taxes -€2,082
down €2,082 (-100%), from €2,082 to €0
- Other operating charges +€1,567
up €1,567 (+9.6%), from €16,393 to €17,960
- Financial income +€1,492
up €1,492 (+20,985%), from €7 to €1,499
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 | €2,163,069 | €2,070,554 | -€92,515 | -4.3% |
| Fixed assets | 21/28 | €2,031,473 | €1,990,445 | -€41,028 | -2.0% |
| Tangible fixed assets | 22/27 | €2,031,383 | €1,990,355 | -€41,028 | -2.0% |
| Land and buildings | 22 | €2,029,730 | €1,980,509 | -€49,221 | -2.4% |
| Furniture and vehicles | 24 | €1,653 | €9,845 | +€8,193 | +496% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €131,596 | €80,110 | -€51,487 | -39.1% |
| Amounts receivable within one year | 40/41 | €4,509 | €2,250 | -€2,260 | -50.1% |
| Trade receivables | 40 | €1,557 | €1,800 | +€243 | +15.6% |
| Other amounts receivable | 41 | €2,952 | €450 | -€2,502 | -84.8% |
| Current investments | 50/53 | €100,000 | €50,436 | -€49,565 | -49.6% |
| Cash at bank and in hand | 54/58 | €19,961 | €15,448 | -€4,514 | -22.6% |
| Deferred charges and accrued income | 490/1 | €7,126 | €11,977 | +€4,851 | +68.1% |
| Total equity and liabilities | 10/49 | €2,163,069 | €2,070,554 | -€92,515 | -4.3% |
| Equity | 10/15 | €699,709 | €661,649 | -€38,060 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,798 | €266,798 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,438 | €1,438 | = | 0.0% |
| Distributable reserves | 133 | €265,360 | €265,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414,311 | €376,251 | -€38,060 | -9.2% |
| Amounts payable | 17/49 | €1,463,360 | €1,408,906 | -€54,455 | -3.7% |
| Amounts payable within one year | 42/48 | €1,462,110 | €1,408,546 | -€53,564 | -3.7% |
| Financial debts | 43 | €200,000 | €146,667 | -€53,333 | -26.7% |
| Credit institutions | 430/8 | €200,000 | €146,667 | -€53,333 | -26.7% |
| Trade debts | 44 | €1,319 | €9,516 | +€8,197 | +621% |
| Suppliers | 440/4 | €1,319 | €9,516 | +€8,197 | +621% |
| Taxes, remuneration and social security | 45 | €3,666 | €951 | -€2,715 | -74.1% |
| Taxes | 450/3 | €3,666 | €951 | -€2,715 | -74.1% |
| Other amounts payable | 47/48 | €1,257,124 | €1,251,412 | -€5,712 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1,251 | €360 | -€891 | -71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,438 | €54,945 | +€507 | +0.9% |
| Other operating charges | 640/8 | €16,393 | €17,960 | +€1,567 | +9.6% |
| Gross operating margin | 9900 | €124,812 | €40,524 | -€84,288 | -67.5% |
| Operating profit (loss) | 9901 | €53,982 | -€32,381 | -€86,363 | |
| Financial income | 75/76B | €7 | €1,499 | +€1,492 | +20,985% |
| Recurring financial income | 75 | €7 | €1,499 | +€1,492 | +20,985% |
| Financial charges | 65/66B | €6,474 | €7,178 | +€704 | +10.9% |
| Recurring financial charges | 65 | €6,474 | €7,178 | +€704 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €47,515 | -€38,060 | -€85,575 | |
| Income taxes | 67/77 | €2,082 | €0 | -€2,082 | -100% |
| Profit (loss) for the period | 9904 | €45,432 | -€38,060 | -€83,493 | |
| Transfer from tax-exempt reserves | 789 | €72,192 | €0 | -€72,192 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €117,624 | -€38,060 | -€155,684 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.