EASY-STAIR: 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-STAIR
Largest movements
- Receivables within one year +€27,446
up €27,446 (+185%), from €14,861 to €42,307
of which Other amounts receivable: +€23,220
- Tangible fixed assets -€5,342
down €5,342 (-14.9%), from €35,822 to €30,480
of which Furniture and vehicles: -€3,278
- Profit (loss) carried forward +€22,184
up €22,184 (+234%), from €9,479 to €31,663
- Other debts -€7,395
no longer reported in 2025 (was €7,395)
- Tax, wage and social debts +€4,594
up €4,594 (+59.5%), from €7,723 to €12,317
of which Taxes: +€4,812
- Trade debts +€4,156
up €4,156 (+16.7%), from €24,854 to €29,010
- Gross operating margin +€23,762
up €23,762 (+84.8%), from €28,033 to €51,795
- Financial charges +€5,792
up €5,792 (+335%), from €1,727 to €7,519
- Taxes +€4,007
up €4,007 (+118%), from €3,405 to €7,412
- Staff costs +€2,533
up €2,533 (+799%), from €317 to €2,850
- Depreciation -€2,008
down €2,008 (-16.0%), from €12,518 to €10,510
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 | €52,451 | €75,990 | +€23,539 | +44.9% |
| Fixed assets | 21/28 | €35,822 | €30,480 | -€5,342 | -14.9% |
| Tangible fixed assets | 22/27 | €35,822 | €30,480 | -€5,342 | -14.9% |
| Plant, machinery and equipment | 23 | €17,326 | €15,524 | -€1,802 | -10.4% |
| Furniture and vehicles | 24 | €17,869 | €14,591 | -€3,278 | -18.3% |
| Other tangible fixed assets | 26 | €627 | €365 | -€262 | -41.8% |
| Current assets | 29/58 | €16,629 | €45,510 | +€28,881 | +174% |
| Amounts receivable within one year | 40/41 | €14,861 | €42,307 | +€27,446 | +185% |
| Trade receivables | 40 | €8,924 | €13,150 | +€4,226 | +47.4% |
| Other amounts receivable | 41 | €5,937 | €29,157 | +€23,220 | +391% |
| Cash at bank and in hand | 54/58 | €1,735 | €2,448 | +€713 | +41.1% |
| Deferred charges and accrued income | 490/1 | €33 | €755 | +€722 | +2,188% |
| Total equity and liabilities | 10/49 | €52,451 | €75,990 | +€23,539 | +44.9% |
| Equity | 10/15 | €12,479 | €34,663 | +€22,184 | +178% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,479 | €31,663 | +€22,184 | +234% |
| Amounts payable | 17/49 | €39,972 | €41,327 | +€1,355 | +3.4% |
| Amounts payable within one year | 42/48 | €39,972 | €41,327 | +€1,355 | +3.4% |
| Trade debts | 44 | €24,854 | €29,010 | +€4,156 | +16.7% |
| Suppliers | 440/4 | €24,854 | €29,010 | +€4,156 | +16.7% |
| Taxes, remuneration and social security | 45 | €7,723 | €12,317 | +€4,594 | +59.5% |
| Taxes | 450/3 | €7,505 | €12,317 | +€4,812 | +64.1% |
| Remuneration and social security | 454/9 | €218 | - | -€218 | |
| Other amounts payable | 47/48 | €7,395 | - | -€7,395 | |
| Remuneration, social security and pensions | 62 | €317 | €2,850 | +€2,533 | +799% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,518 | €10,510 | -€2,008 | -16.0% |
| Other operating charges | 640/8 | €595 | €1,320 | +€725 | +122% |
| Gross operating margin | 9900 | €28,033 | €51,795 | +€23,762 | +84.8% |
| Operating profit (loss) | 9901 | €14,603 | €37,115 | +€22,512 | +154% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,727 | €7,519 | +€5,792 | +335% |
| Recurring financial charges | 65 | €1,727 | €7,519 | +€5,792 | +335% |
| Profit (loss) for the period before taxes | 9903 | €12,884 | €29,596 | +€16,712 | +130% |
| Income taxes | 67/77 | €3,405 | €7,412 | +€4,007 | +118% |
| Profit (loss) for the period | 9904 | €9,479 | €22,184 | +€12,705 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €9,479 | €22,184 | +€12,705 | +134% |
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 24 October 2026 via checked.be.