EASY TAX: 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 TAX
Largest movements
- Receivables within one year -€76,046
down €76,046 (-40.8%), from €186,498 to €110,452
of which Other amounts receivable: -€55,498
- Tangible fixed assets -€13,126
down €13,126 (-6.8%), from €194,091 to €180,965
- Cash -€11,588
down €11,588 (-13.1%), from €88,743 to €77,155
mainly Contributions, distributions and other (-€75,000) and Tax, wage and social debts (-€35,055)
- Tax, wage and social debts -€35,055
down €35,055 (-87.8%), from €39,930 to €4,875
- Reserves -€35,000
down €35,000 (-11.6%), from €301,700 to €266,700
of which Distributable reserves: -€35,000
- Debts after one year -€32,740
down €32,740 (-17.5%), from €187,615 to €154,875
- Gross operating margin -€109,585
down €109,585 (-73.5%), from €149,184 to €39,599
- Taxes -€40,904
down €40,904 (-88.7%), from €46,132 to €5,229
- Financial income +€30,106
up €30,106 (+131%), from €22,902 to €53,008
- Write-downs +€23,630
new in 2025: €23,630
- Depreciation -€2,715
down €2,715 (-21.5%), from €12,642 to €9,926
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 | €722,934 | €623,489 | -€99,445 | -13.8% |
| Fixed assets | 21/28 | €445,891 | €432,765 | -€13,126 | -2.9% |
| Tangible fixed assets | 22/27 | €194,091 | €180,965 | -€13,126 | -6.8% |
| Land and buildings | 22 | €176,191 | €170,064 | -€6,128 | -3.5% |
| Plant, machinery and equipment | 23 | €777 | €872 | +€95 | +12.3% |
| Furniture and vehicles | 24 | €6,697 | €228 | -€6,469 | -96.6% |
| Other tangible fixed assets | 26 | €10,425 | €9,801 | -€624 | -6.0% |
| Financial fixed assets | 28 | €251,800 | €251,800 | = | 0.0% |
| Current assets | 29/58 | €277,044 | €190,724 | -€86,320 | -31.2% |
| Amounts receivable within one year | 40/41 | €186,498 | €110,452 | -€76,046 | -40.8% |
| Trade receivables | 40 | €31,818 | €11,270 | -€20,548 | -64.6% |
| Other amounts receivable | 41 | €154,680 | €99,182 | -€55,498 | -35.9% |
| Cash at bank and in hand | 54/58 | €88,743 | €77,155 | -€11,588 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,802 | €3,117 | +€1,315 | +72.9% |
| Total equity and liabilities | 10/49 | €722,934 | €623,489 | -€99,445 | -13.8% |
| Equity | 10/15 | €460,479 | €429,248 | -€31,231 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €111,227 | €111,227 | = | 0.0% |
| Reserves | 13 | €301,700 | €266,700 | -€35,000 | -11.6% |
| Tax-exempt reserves | 132 | €6,700 | €6,700 | = | 0.0% |
| Distributable reserves | 133 | €295,000 | €260,000 | -€35,000 | -11.9% |
| Profit (loss) carried forward | 14 | €28,951 | €32,720 | +€3,769 | +13.0% |
| Amounts payable | 17/49 | €262,456 | €194,242 | -€68,214 | -26.0% |
| Amounts payable after more than one year | 17 | €187,615 | €154,875 | -€32,740 | -17.5% |
| Financial debts | 170/4 | €187,615 | €154,875 | -€32,740 | -17.5% |
| Amounts payable within one year | 42/48 | €74,840 | €39,367 | -€35,474 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €32,013 | €32,740 | +€728 | +2.3% |
| Trade debts | 44 | €2,897 | €1,751 | -€1,146 | -39.6% |
| Suppliers | 440/4 | €2,897 | €1,751 | -€1,146 | -39.6% |
| Taxes, remuneration and social security | 45 | €39,930 | €4,875 | -€35,055 | -87.8% |
| Taxes | 450/3 | €39,930 | €4,875 | -€35,055 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,642 | €9,926 | -€2,715 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,630 | +€23,630 | |
| Other operating charges | 640/8 | €640 | €832 | +€192 | +30.0% |
| Non-recurring operating charges | 66A | €978 | €5,206 | +€4,228 | +432% |
| Gross operating margin | 9900 | €149,184 | €39,599 | -€109,585 | -73.5% |
| Operating profit (loss) | 9901 | €134,924 | €5 | -€134,919 | -100.0% |
| Financial income | 75/76B | €22,902 | €53,008 | +€30,106 | +131% |
| Recurring financial income | 75 | €22,902 | €53,008 | +€30,106 | +131% |
| Financial charges | 65/66B | €4,747 | €4,015 | -€732 | -15.4% |
| Recurring financial charges | 65 | €4,747 | €4,015 | -€732 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €153,079 | €48,997 | -€104,082 | -68.0% |
| Income taxes | 67/77 | €46,132 | €5,229 | -€40,904 | -88.7% |
| Profit (loss) for the period | 9904 | €106,947 | €43,769 | -€63,178 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,947 | €43,769 | -€63,178 | -59.1% |
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 25 October 2026 via checked.be.