EASY SAILING: 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 SAILING
Largest movements
- Stocks and contracts -€204,205
no longer reported in 2025 (was €204,205)
- Tangible fixed assets +€183,785
new in 2025: €183,785
- Profit (loss) carried forward -€39,354
down €39,354 (-12.8%), from -€307,880 to -€347,234
- Trade debts +€11,565
up €11,565 (+13.4%), from €86,063 to €97,628
- Other debts +€6,660
up €6,660 (+2.1%), from €320,656 to €327,316
- Gross operating margin +€45,430
up €45,430 (+73.6%), from -€61,730 to -€16,300
- Depreciation +€20,421
new in 2025: €20,421
- Financial income -€9,997
no longer reported in 2025 (was €9,997)
- Taxes -€8,000
down €8,000 (-80.0%), from €10,000 to €2,000
- Other operating charges -€942
down €942 (-67.7%), from €1,391 to €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.
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 | €219,571 | €198,442 | -€21,129 | -9.6% |
| Fixed assets | 21/28 | - | €183,785 | +€183,785 | |
| Tangible fixed assets | 22/27 | - | €183,785 | +€183,785 | |
| Furniture and vehicles | 24 | - | €183,785 | +€183,785 | |
| Current assets | 29/58 | €219,571 | €14,657 | -€204,914 | -93.3% |
| Stocks and contracts in progress | 3 | €204,205 | - | -€204,205 | |
| Stocks | 30/36 | €204,205 | - | -€204,205 | |
| Amounts receivable within one year | 40/41 | €3,041 | €2,773 | -€268 | -8.8% |
| Trade receivables | 40 | €2,000 | €2,660 | +€660 | +33.0% |
| Other amounts receivable | 41 | €1,041 | €113 | -€928 | -89.1% |
| Cash at bank and in hand | 54/58 | €12,324 | €11,884 | -€441 | -3.6% |
| Total equity and liabilities | 10/49 | €219,571 | €198,442 | -€21,129 | -9.6% |
| Equity | 10/15 | -€287,880 | -€327,234 | -€39,354 | -13.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€307,880 | -€347,234 | -€39,354 | -12.8% |
| Amounts payable | 17/49 | €507,451 | €525,676 | +€18,225 | +3.6% |
| Amounts payable after more than one year | 17 | €100,732 | €100,732 | = | 0.0% |
| Financial debts | 170/4 | €100,732 | €100,732 | = | 0.0% |
| Amounts payable within one year | 42/48 | €406,719 | €424,944 | +€18,225 | +4.5% |
| Trade debts | 44 | €86,063 | €97,628 | +€11,565 | +13.4% |
| Suppliers | 440/4 | €86,063 | €97,628 | +€11,565 | +13.4% |
| Other amounts payable | 47/48 | €320,656 | €327,316 | +€6,660 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20,421 | +€20,421 | |
| Other operating charges | 640/8 | €1,391 | €450 | -€942 | -67.7% |
| Gross operating margin | 9900 | -€61,730 | -€16,300 | +€45,430 | +73.6% |
| Operating profit (loss) | 9901 | -€63,122 | -€37,171 | +€25,951 | +41.1% |
| Financial income | 75/76B | €9,997 | - | -€9,997 | |
| Recurring financial income | 75 | €9,997 | - | -€9,997 | |
| Financial charges | 65/66B | €14 | €183 | +€169 | +1209.1% |
| Recurring financial charges | 65 | €14 | €183 | +€169 | +1209.1% |
| Profit (loss) for the period before taxes | 9903 | -€53,139 | -€37,354 | +€15,785 | +29.7% |
| Income taxes | 67/77 | €10,000 | €2,000 | -€8,000 | -80.0% |
| Profit (loss) for the period | 9904 | -€63,139 | -€39,354 | +€23,785 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,139 | -€39,354 | +€23,785 | +37.7% |
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 10 October 2026 via checked.be.