Easy Management: 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 Management
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year -€21,656
down €21,656 (-15.1%), from €143,131 to €121,475
of which Other amounts receivable: -€112,816
- Cash -€11,543
down €11,543 (-38.1%), from €30,308 to €18,765
mainly Receivables after one year (-€100,000) and Other debts (-€54,020)
- Tangible fixed assets -€5,627
down €5,627 (-31.6%), from €17,834 to €12,207
- Profit (loss) carried forward +€107,118
up €107,118 (+191.4%), from €55,952 to €163,070
- Other debts -€54,020
down €54,020 (-91.4%), from €59,108 to €5,088
- Tax, wage and social debts +€10,737
up €10,737 (+34.6%), from €31,071 to €41,809
- Short-term financial debts +€8,430
new in 2025: €8,430
- Debts after one year -€7,440
down €7,440 (-95.4%), from €7,800 to €360
of which Financial debts: -€6,640
- Gross operating margin +€25,602
up €25,602 (+22.8%), from €112,460 to €138,062
- Taxes +€4,882
up €4,882 (+19.3%), from €25,285 to €30,167
- Other operating charges -€3,015
down €3,015 (-88.3%), from €3,414 to €400
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 | €191,273 | €253,807 | +€62,534 | +32.7% |
| Fixed assets | 21/28 | €17,834 | €13,567 | -€4,267 | -23.9% |
| Tangible fixed assets | 22/27 | €17,834 | €12,207 | -€5,627 | -31.6% |
| Furniture and vehicles | 24 | €17,834 | €12,207 | -€5,627 | -31.6% |
| Financial fixed assets | 28 | - | €1,360 | +€1,360 | |
| Current assets | 29/58 | €173,439 | €240,241 | +€66,801 | +38.5% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €143,131 | €121,475 | -€21,656 | -15.1% |
| Trade receivables | 40 | €17,415 | €108,575 | +€91,160 | +523.5% |
| Other amounts receivable | 41 | €125,716 | €12,900 | -€112,816 | -89.7% |
| Cash at bank and in hand | 54/58 | €30,308 | €18,765 | -€11,543 | -38.1% |
| Total equity and liabilities | 10/49 | €191,273 | €253,807 | +€62,534 | +32.7% |
| Equity | 10/15 | €82,759 | €189,877 | +€107,118 | +129.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,807 | €21,807 | = | 0.0% |
| Distributable reserves | 133 | €21,807 | €21,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,952 | €163,070 | +€107,118 | +191.4% |
| Amounts payable | 17/49 | €108,514 | €63,930 | -€44,584 | -41.1% |
| Amounts payable after more than one year | 17 | €7,800 | €360 | -€7,440 | -95.4% |
| Financial debts | 170/4 | €6,640 | - | -€6,640 | |
| Other amounts payable | 178/9 | €1,160 | €360 | -€800 | -69.0% |
| Amounts payable within one year | 42/48 | €100,714 | €63,570 | -€37,143 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €7,754 | €6,640 | -€1,114 | -14.4% |
| Financial debts | 43 | - | €8,430 | +€8,430 | |
| Credit institutions | 430/8 | - | €8,430 | +€8,430 | |
| Trade debts | 44 | €2,780 | €1,603 | -€1,178 | -42.4% |
| Suppliers | 440/4 | €2,780 | €1,603 | -€1,178 | -42.4% |
| Taxes, remuneration and social security | 45 | €31,071 | €41,809 | +€10,737 | +34.6% |
| Taxes | 450/3 | €31,071 | €41,809 | +€10,737 | +34.6% |
| Other amounts payable | 47/48 | €59,108 | €5,088 | -€54,020 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,627 | €5,627 | = | 0.0% |
| Other operating charges | 640/8 | €3,414 | €400 | -€3,015 | -88.3% |
| Gross operating margin | 9900 | €112,460 | €138,062 | +€25,602 | +22.8% |
| Operating profit (loss) | 9901 | €103,419 | €132,036 | +€28,617 | +27.7% |
| Financial income | 75/76B | €6,432 | €7,139 | +€707 | +11.0% |
| Recurring financial income | 75 | €6,432 | €7,139 | +€707 | +11.0% |
| Financial charges | 65/66B | €1,124 | €1,943 | +€819 | +72.9% |
| Recurring financial charges | 65 | €1,124 | €1,943 | +€819 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €108,727 | €137,232 | +€28,505 | +26.2% |
| Income taxes | 67/77 | €25,285 | €30,167 | +€4,882 | +19.3% |
| Profit (loss) for the period | 9904 | €83,442 | €107,065 | +€23,623 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,442 | €107,065 | +€23,623 | +28.3% |
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 3 October 2026 via checked.be.