EASY PEASY: 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 PEASY
Largest movements
- Cash -€115
down €115 (-70.6%), from €163 to €48
mainly Net result for the year (-€1,592) and Trade debts (-€23)
- Profit (loss) carried forward -€1,592
down €1,592 (-20.8%), from -€7,658 to -€9,250
- Other debts +€1,500
up €1,500 (+34.9%), from €4,301 to €5,801
- Trade debts -€23
down €23 (-4.4%), from €520 to €497
- Gross operating margin +€138
up €138 (+12.2%), from -€1,129 to -€991
- Financial charges +€31
up €31 (+18.2%), from €170 to €201
- Other operating charges +€13
up €13 (+3.4%), from €387 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 | €163 | €48 | -€115 | -70.6% |
| Current assets | 29/58 | €163 | €48 | -€115 | -70.6% |
| Cash at bank and in hand | 54/58 | €163 | €48 | -€115 | -70.6% |
| Total equity and liabilities | 10/49 | €163 | €48 | -€115 | -70.6% |
| Equity | 10/15 | -€4,658 | -€6,250 | -€1,592 | -34.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,658 | -€9,250 | -€1,592 | -20.8% |
| Amounts payable | 17/49 | €4,821 | €6,298 | +€1,477 | +30.6% |
| Amounts payable within one year | 42/48 | €4,821 | €6,298 | +€1,477 | +30.6% |
| Trade debts | 44 | €520 | €497 | -€23 | -4.4% |
| Suppliers | 440/4 | €520 | €497 | -€23 | -4.4% |
| Other amounts payable | 47/48 | €4,301 | €5,801 | +€1,500 | +34.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€1,129 | -€991 | +€138 | +12.2% |
| Operating profit (loss) | 9901 | -€1,516 | -€1,391 | +€125 | +8.2% |
| Financial charges | 65/66B | €170 | €201 | +€31 | +18.2% |
| Recurring financial charges | 65 | €170 | €201 | +€31 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,686 | -€1,592 | +€94 | +5.6% |
| Profit (loss) for the period | 9904 | -€1,686 | -€1,592 | +€94 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,686 | -€1,592 | +€94 | +5.6% |
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 9 October 2026 via checked.be.