EASY RECORDS: 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 RECORDS
Largest movements
- Receivables within one year -€7,790
down €7,790 (-61.5%), from €12,664 to €4,874
- Cash -€1,006
down €1,006 (-22.2%), from €4,537 to €3,531
mainly Net result for the year (-€19,623) and Investment in fixed assets (net) (-€6,995)
- Profit (loss) carried forward -€19,623
down €19,623, from €7,306 to -€12,317
- Other debts +€10,765
new in 2025: €10,765
- Gross operating margin -€40,076
down €40,076, from €28,516 to -€11,560
- Taxes -€3,362
down €3,362 (-96.2%), from €3,494 to €132
- Depreciation +€1,208
up €1,208 (+20.2%), from €5,990 to €7,198
- Financial charges -€474
down €474 (-58.7%), from €807 to €333
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 | €65,257 | €56,504 | -€8,753 | -13.4% |
| Fixed assets | 21/28 | €47,491 | €47,288 | -€203 | -0.4% |
| Tangible fixed assets | 22/27 | €47,466 | €47,263 | -€203 | -0.4% |
| Land and buildings | 22 | €26,340 | €24,810 | -€1,530 | -5.8% |
| Plant, machinery and equipment | 23 | €9,868 | €8,363 | -€1,505 | -15.3% |
| Furniture and vehicles | 24 | €11,258 | €14,090 | +€2,832 | +25.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €17,766 | €9,216 | -€8,550 | -48.1% |
| Amounts receivable within one year | 40/41 | €12,664 | €4,874 | -€7,790 | -61.5% |
| Other amounts receivable | 41 | €12,664 | €4,874 | -€7,790 | -61.5% |
| Cash at bank and in hand | 54/58 | €4,537 | €3,531 | -€1,006 | -22.2% |
| Deferred charges and accrued income | 490/1 | €565 | €811 | +€246 | +43.5% |
| Total equity and liabilities | 10/49 | €65,257 | €56,504 | -€8,753 | -13.4% |
| Equity | 10/15 | €61,410 | €41,787 | -€19,623 | -32.0% |
| Contributions | 10/11 | €6,507 | €6,507 | = | 0.0% |
| Reserves | 13 | €47,597 | €47,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47,597 | €47,597 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,759 | €29,759 | = | 0.0% |
| Financial assistance | 1313 | €17,838 | €17,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,306 | -€12,317 | -€19,623 | |
| Amounts payable | 17/49 | €3,847 | €14,717 | +€10,870 | +283% |
| Amounts payable within one year | 42/48 | €3,847 | €14,717 | +€10,870 | +283% |
| Trade debts | 44 | €353 | €458 | +€105 | +29.7% |
| Suppliers | 440/4 | €353 | €458 | +€105 | +29.7% |
| Taxes, remuneration and social security | 45 | €3,494 | €3,494 | = | 0.0% |
| Taxes | 450/3 | €3,494 | €3,494 | = | 0.0% |
| Other amounts payable | 47/48 | - | €10,765 | +€10,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,990 | €7,198 | +€1,208 | +20.2% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €28,516 | -€11,560 | -€40,076 | |
| Operating profit (loss) | 9901 | €22,139 | -€19,158 | -€41,297 | |
| Financial charges | 65/66B | €807 | €333 | -€474 | -58.7% |
| Recurring financial charges | 65 | €807 | €333 | -€474 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €21,332 | -€19,491 | -€40,823 | |
| Income taxes | 67/77 | €3,494 | €132 | -€3,362 | -96.2% |
| Profit (loss) for the period | 9904 | €17,838 | -€19,623 | -€37,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,838 | -€19,623 | -€37,461 |
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 14 October 2026 via checked.be.