EASY-S: 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-S
Largest movements
- Tangible fixed assets -€166,551
down €166,551 (-99.8%), from €166,885 to €334
- Stocks and contracts -€20,000
no longer reported in 2024 (was €20,000)
- Deferred charges and accrued income -€17,608
down €17,608 (-97.4%), from €18,081 to €474
- Intangible fixed assets -€13,071
no longer reported in 2024 (was €13,071)
- Receivables within one year +€5,443
up €5,443 (+647.2%), from €841 to €6,284
of which Trade receivables: +€5,144
- Profit (loss) carried forward -€173,280
down €173,280 (-140.1%), from -€123,696 to -€296,976
- Tax, wage and social debts -€18,485
down €18,485 (-85.6%), from €21,584 to €3,099
- Trade debts -€11,455
down €11,455 (-89.9%), from €12,738 to €1,283
- Other debts -€8,494
down €8,494 (-6.5%), from €131,456 to €122,962
- Current portion of long-term debt -€7,633
no longer reported in 2024 (was €7,633)
- Depreciation -€32,814
down €32,814 (-99.7%), from €32,927 to €113
- Gross operating margin -€11,084
down €11,084 (-79.4%), from -€13,965 to -€25,049
- Other operating charges +€3,565
up €3,565 (+476.8%), from €748 to €4,313
- Financial charges +€2,438
up €2,438 (+176.9%), from €1,378 to €3,816
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,315 | €8,968 | -€219,347 | -96.1% |
| Fixed assets | 21/28 | €182,323 | €334 | -€181,989 | -99.8% |
| Intangible fixed assets | 21 | €13,071 | - | -€13,071 | |
| Tangible fixed assets | 22/27 | €166,885 | €334 | -€166,551 | -99.8% |
| Plant, machinery and equipment | 23 | €50,186 | - | -€50,186 | |
| Furniture and vehicles | 24 | €56,867 | €334 | -€56,533 | -99.4% |
| Other tangible fixed assets | 26 | €59,832 | - | -€59,832 | |
| Financial fixed assets | 28 | €2,367 | - | -€2,367 | |
| Current assets | 29/58 | €45,992 | €8,634 | -€37,358 | -81.2% |
| Stocks and contracts in progress | 3 | €20,000 | - | -€20,000 | |
| Stocks | 30/36 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €841 | €6,284 | +€5,443 | +647.2% |
| Trade receivables | 40 | - | €5,144 | +€5,144 | |
| Other amounts receivable | 41 | €841 | €1,140 | +€299 | +35.6% |
| Cash at bank and in hand | 54/58 | €7,069 | €1,876 | -€5,193 | -73.5% |
| Deferred charges and accrued income | 490/1 | €18,081 | €474 | -€17,608 | -97.4% |
| Total equity and liabilities | 10/49 | €228,315 | €8,968 | -€219,347 | -96.1% |
| Equity | 10/15 | -€45,096 | -€218,376 | -€173,280 | -384.2% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Capital | 10 | €78,600 | €78,600 | = | 0.0% |
| Issued capital | 100 | €78,600 | €78,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,696 | -€296,976 | -€173,280 | -140.1% |
| Amounts payable | 17/49 | €273,411 | €227,344 | -€46,067 | -16.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €173,411 | €127,344 | -€46,067 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €7,633 | - | -€7,633 | |
| Trade debts | 44 | €12,738 | €1,283 | -€11,455 | -89.9% |
| Suppliers | 440/4 | €12,738 | €1,283 | -€11,455 | -89.9% |
| Taxes, remuneration and social security | 45 | €21,584 | €3,099 | -€18,485 | -85.6% |
| Taxes | 450/3 | €21,584 | €3,099 | -€18,485 | -85.6% |
| Other amounts payable | 47/48 | €131,456 | €122,962 | -€8,494 | -6.5% |
| Non-recurring operating income | 76A | €3,196 | - | -€3,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,927 | €113 | -€32,814 | -99.7% |
| Other operating charges | 640/8 | €748 | €4,313 | +€3,565 | +476.8% |
| Non-recurring operating charges | 66A | - | €139,606 | +€139,606 | |
| Gross operating margin | 9900 | -€13,965 | -€25,049 | -€11,084 | -79.4% |
| Operating profit (loss) | 9901 | -€47,640 | -€169,081 | -€121,441 | -254.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.9% |
| Financial charges | 65/66B | €1,378 | €3,816 | +€2,438 | +176.9% |
| Recurring financial charges | 65 | €1,378 | €3,816 | +€2,438 | +176.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,017 | -€172,898 | -€123,881 | -252.7% |
| Income taxes | 67/77 | €202 | €21 | -€180 | -89.3% |
| Profit (loss) for the period | 9904 | -€49,219 | -€172,919 | -€123,700 | -251.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,219 | -€172,919 | -€123,700 | -251.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.