EASY RETAIL CONCEPT: 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 RETAIL CONCEPT
Largest movements
- Financial fixed assets -€108,000
down €108,000 (-6.5%), from €1.7m to €1.5m
- Cash +€49,348
up €49,348 (+7,232%), from €682 to €50,031
mainly Net result for the year (+€110,466) and Depreciation (+€64,545)
- Receivables within one year -€43,146
down €43,146 (-64.6%), from €66,829 to €23,683
of which Other amounts receivable: -€38,170
- Debts after one year -€215,107
down €215,107 (-7.0%), from €3.1m to €2.9m
of which Financial debts: -€241,107
- Reserves +€110,000
up €110,000 (+1,769%), from €6,219 to €116,219
of which Distributable reserves: +€110,000
- Financial charges -€38,872
down €38,872 (-29.1%), from €133,475 to €94,603
- Gross operating margin +€34,148
up €34,148 (+12.9%), from €264,946 to €299,094
- Depreciation +€32,990
up €32,990 (+105%), from €31,554 to €64,545
- Taxes +€22,872
up €22,872 (+80.0%), from €28,593 to €51,465
- Financial income +€13,139
up €13,139 (+107%), from €12,311 to €25,450
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 | €3,782,924 | €3,681,388 | -€101,537 | -2.7% |
| Fixed assets | 21/28 | €3,715,413 | €3,607,674 | -€107,739 | -2.9% |
| Tangible fixed assets | 22/27 | €2,063,413 | €2,063,674 | +€261 | 0.0% |
| Land and buildings | 22 | €425,000 | €456,667 | +€31,667 | +7.5% |
| Plant, machinery and equipment | 23 | €22,372 | €45,047 | +€22,675 | +101% |
| Leasing and similar rights | 25 | €1,616,042 | €1,561,960 | -€54,081 | -3.3% |
| Financial fixed assets | 28 | €1,652,000 | €1,544,000 | -€108,000 | -6.5% |
| Current assets | 29/58 | €67,511 | €73,714 | +€6,203 | +9.2% |
| Amounts receivable within one year | 40/41 | €66,829 | €23,683 | -€43,146 | -64.6% |
| Trade receivables | 40 | €18,770 | €13,794 | -€4,976 | -26.5% |
| Other amounts receivable | 41 | €48,059 | €9,889 | -€38,170 | -79.4% |
| Cash at bank and in hand | 54/58 | €682 | €50,031 | +€49,348 | +7,232% |
| Total equity and liabilities | 10/49 | €3,782,924 | €3,681,388 | -€101,537 | -2.7% |
| Equity | 10/15 | €409,723 | €520,189 | +€110,466 | +27.0% |
| Contributions | 10/11 | €62,186 | €62,186 | = | 0.0% |
| Capital | 10 | €62,186 | €62,186 | = | 0.0% |
| Issued capital | 100 | €62,186 | €62,186 | = | 0.0% |
| Reserves | 13 | €6,219 | €116,219 | +€110,000 | +1,769% |
| Non-distributable reserves | 130/1 | €6,219 | €6,219 | = | 0.0% |
| Legal reserve | 130 | €6,219 | €6,219 | = | 0.0% |
| Distributable reserves | 133 | - | €110,000 | +€110,000 | |
| Profit (loss) carried forward | 14 | €341,319 | €341,785 | +€466 | +0.1% |
| Amounts payable | 17/49 | €3,373,201 | €3,161,198 | -€212,003 | -6.3% |
| Amounts payable after more than one year | 17 | €3,068,775 | €2,853,668 | -€215,107 | -7.0% |
| Financial debts | 170/4 | €3,054,975 | €2,813,868 | -€241,107 | -7.9% |
| Other amounts payable | 178/9 | €13,800 | €39,800 | +€26,000 | +188% |
| Amounts payable within one year | 42/48 | €304,426 | €304,419 | -€7 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €280,338 | €250,507 | -€29,831 | -10.6% |
| Trade debts | 44 | €1,562 | €29,695 | +€28,133 | +1,801% |
| Suppliers | 440/4 | €1,562 | €29,695 | +€28,133 | +1,801% |
| Taxes, remuneration and social security | 45 | €15,651 | €24,217 | +€8,567 | +54.7% |
| Taxes | 450/3 | €15,651 | €24,217 | +€8,567 | +54.7% |
| Other amounts payable | 47/48 | €6,875 | - | -€6,875 | |
| Accrued charges and deferred income | 492/3 | - | €3,111 | +€3,111 | |
| Non-recurring operating income | 76A | €31,667 | €31,667 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,554 | €64,545 | +€32,990 | +105% |
| Other operating charges | 640/8 | €592 | €3,465 | +€2,873 | +485% |
| Gross operating margin | 9900 | €264,946 | €299,094 | +€34,148 | +12.9% |
| Operating profit (loss) | 9901 | €232,800 | €231,084 | -€1,715 | -0.7% |
| Financial income | 75/76B | €12,311 | €25,450 | +€13,139 | +107% |
| Recurring financial income | 75 | €12,311 | €25,450 | +€13,139 | +107% |
| Financial charges | 65/66B | €133,475 | €94,603 | -€38,872 | -29.1% |
| Recurring financial charges | 65 | €133,475 | €94,603 | -€38,872 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €111,636 | €161,931 | +€50,295 | +45.1% |
| Income taxes | 67/77 | €28,593 | €51,465 | +€22,872 | +80.0% |
| Profit (loss) for the period | 9904 | €83,043 | €110,466 | +€27,423 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,043 | €110,466 | +€27,423 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.