EASY LOC: 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 LOC
Largest movements
- Receivables within one year +€178,002
up €178,002 (+39.3%), from €453,148 to €631,151
of which Trade receivables: +€194,886
- Tangible fixed assets -€53,456
down €53,456 (-4.4%), from €1.2m to €1.2m
of which Plant, machinery and equipment: -€95,877
- Trade debts +€114,506
up €114,506 (+271.8%), from €42,129 to €156,635
- Debts after one year -€74,968
down €74,968 (-8.1%), from €928,264 to €853,297
of which Other amounts payable: -€47,429
- Reserves +€74,614
up €74,614 (+26.1%), from €285,724 to €360,339
of which Distributable reserves: +€74,614
- Depreciation +€32,610
up €32,610 (+7.7%), from €422,820 to €455,430
- Taxes -€19,101
down €19,101 (-62.0%), from €30,830 to €11,729
- Staff costs -€18,470
down €18,470 (-8.0%), from €230,285 to €211,815
- Other operating charges +€16,535
up €16,535 (+150.0%), from €11,027 to €27,562
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 | €1,740,864 | €1,858,043 | +€117,179 | +6.7% |
| Fixed assets | 21/28 | €1,222,283 | €1,168,827 | -€53,456 | -4.4% |
| Tangible fixed assets | 22/27 | €1,221,973 | €1,168,517 | -€53,456 | -4.4% |
| Plant, machinery and equipment | 23 | €331,474 | €235,597 | -€95,877 | -28.9% |
| Furniture and vehicles | 24 | €91,969 | €55,210 | -€36,759 | -40.0% |
| Leasing and similar rights | 25 | €711,291 | €806,983 | +€95,692 | +13.5% |
| Other tangible fixed assets | 26 | €87,239 | €70,727 | -€16,512 | -18.9% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €518,581 | €689,216 | +€170,635 | +32.9% |
| Stocks and contracts in progress | 3 | €9,285 | €10,651 | +€1,366 | +14.7% |
| Stocks | 30/36 | €9,285 | €10,651 | +€1,366 | +14.7% |
| Amounts receivable within one year | 40/41 | €453,148 | €631,151 | +€178,002 | +39.3% |
| Trade receivables | 40 | €426,777 | €621,663 | +€194,886 | +45.7% |
| Other amounts receivable | 41 | €26,371 | €9,488 | -€16,883 | -64.0% |
| Cash at bank and in hand | 54/58 | €50,438 | €39,943 | -€10,495 | -20.8% |
| Deferred charges and accrued income | 490/1 | €5,711 | €7,472 | +€1,761 | +30.8% |
| Total equity and liabilities | 10/49 | €1,740,864 | €1,858,043 | +€117,179 | +6.7% |
| Equity | 10/15 | €304,724 | €379,339 | +€74,614 | +24.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €285,724 | €360,339 | +€74,614 | +26.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €285,724 | €360,339 | +€74,614 | +26.1% |
| Amounts payable | 17/49 | €1,436,140 | €1,478,705 | +€42,565 | +3.0% |
| Amounts payable after more than one year | 17 | €928,264 | €853,297 | -€74,968 | -8.1% |
| Financial debts | 170/4 | €785,264 | €757,725 | -€27,539 | -3.5% |
| Other amounts payable | 178/9 | €143,000 | €95,572 | -€47,429 | -33.2% |
| Amounts payable within one year | 42/48 | €507,875 | €625,408 | +€117,532 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €394,717 | €394,000 | -€717 | -0.2% |
| Financial debts | 43 | €11,667 | €0 | -€11,667 | -100.0% |
| Credit institutions | 430/8 | €11,667 | €0 | -€11,667 | -100.0% |
| Trade debts | 44 | €42,129 | €156,635 | +€114,506 | +271.8% |
| Suppliers | 440/4 | €42,129 | €156,635 | +€114,506 | +271.8% |
| Taxes, remuneration and social security | 45 | €59,363 | €74,773 | +€15,410 | +26.0% |
| Taxes | 450/3 | €30,093 | €29,757 | -€336 | -1.1% |
| Remuneration and social security | 454/9 | €29,270 | €45,016 | +€15,746 | +53.8% |
| Remuneration, social security and pensions | 62 | €230,285 | €211,815 | -€18,470 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422,820 | €455,430 | +€32,610 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€627 | -€8,457 | -€7,830 | -1249.2% |
| Other operating charges | 640/8 | €11,027 | €27,562 | +€16,535 | +150.0% |
| Non-recurring operating charges | 66A | - | €11,927 | +€11,927 | |
| Gross operating margin | 9900 | €822,100 | €825,326 | +€3,226 | +0.4% |
| Operating profit (loss) | 9901 | €158,595 | €127,049 | -€31,547 | -19.9% |
| Financial income | 75/76B | €0 | €4,816 | +€4,816 | |
| Recurring financial income | 75 | €0 | €4,816 | +€4,816 | |
| Financial charges | 65/66B | €37,773 | €45,522 | +€7,749 | +20.5% |
| Recurring financial charges | 65 | €37,773 | €45,522 | +€7,749 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €120,823 | €86,343 | -€34,479 | -28.5% |
| Income taxes | 67/77 | €30,830 | €11,729 | -€19,101 | -62.0% |
| Profit (loss) for the period | 9904 | €89,992 | €74,614 | -€15,378 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,992 | €74,614 | -€15,378 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.