EASY WAN: 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 WAN
Largest movements
- Cash +€50,509
up €50,509 (+18.7%), from €270,057 to €320,566
mainly Depreciation (+€20,974) and Net result for the year (+€18,993)
- Tangible fixed assets -€19,099
down €19,099 (-46.9%), from €40,698 to €21,599
- Reserves +€18,000
up €18,000 (+967.7%), from €1,860 to €19,860
of which Distributable reserves: +€18,000
- Trade debts +€14,305
up €14,305 (+91.1%), from €15,710 to €30,015
- Current portion of long-term debt -€6,698
down €6,698 (-33.5%), from €19,976 to €13,278
- Other debts +€5,439
up €5,439 (+207.9%), from €2,616 to €8,055
- Other operating charges -€6,171
down €6,171 (-69.9%), from €8,833 to €2,662
- Taxes +€4,261
up €4,261 (+124.8%), from €3,415 to €7,675
- Gross operating margin +€2,351
up €2,351 (+4.9%), from €48,158 to €50,509
- Depreciation +€625
up €625 (+3.1%), from €20,349 to €20,974
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 | €346,779 | €374,797 | +€28,018 | +8.1% |
| Fixed assets | 21/28 | €40,698 | €21,599 | -€19,099 | -46.9% |
| Tangible fixed assets | 22/27 | €40,698 | €21,599 | -€19,099 | -46.9% |
| Furniture and vehicles | 24 | €40,698 | €21,599 | -€19,099 | -46.9% |
| Current assets | 29/58 | €306,081 | €353,198 | +€47,116 | +15.4% |
| Amounts receivable within one year | 40/41 | €36,024 | €32,414 | -€3,611 | -10.0% |
| Trade receivables | 40 | €35,848 | €32,351 | -€3,498 | -9.8% |
| Other amounts receivable | 41 | €176 | €63 | -€113 | -64.1% |
| Cash at bank and in hand | 54/58 | €270,057 | €320,566 | +€50,509 | +18.7% |
| Deferred charges and accrued income | 490/1 | - | €218 | +€218 | |
| Total equity and liabilities | 10/49 | €346,779 | €374,797 | +€28,018 | +8.1% |
| Equity | 10/15 | €120,504 | €139,497 | +€18,993 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €19,860 | +€18,000 | +967.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €100,044 | €101,037 | +€993 | +1.0% |
| Amounts payable | 17/49 | €226,275 | €235,300 | +€9,025 | +4.0% |
| Amounts payable after more than one year | 17 | €183,374 | €182,153 | -€1,221 | -0.7% |
| Financial debts | 170/4 | €183,374 | €182,153 | -€1,221 | -0.7% |
| Amounts payable within one year | 42/48 | €42,902 | €53,147 | +€10,246 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €19,976 | €13,278 | -€6,698 | -33.5% |
| Trade debts | 44 | €15,710 | €30,015 | +€14,305 | +91.1% |
| Suppliers | 440/4 | €15,710 | €30,015 | +€14,305 | +91.1% |
| Advances received on contracts in progress | 46 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €3,850 | €1,800 | -€2,050 | -53.2% |
| Taxes | 450/3 | €850 | €1,800 | +€950 | +111.8% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €2,616 | €8,055 | +€5,439 | +207.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,349 | €20,974 | +€625 | +3.1% |
| Other operating charges | 640/8 | €8,833 | €2,662 | -€6,171 | -69.9% |
| Non-recurring operating charges | 66A | €260 | - | -€260 | |
| Gross operating margin | 9900 | €48,158 | €50,509 | +€2,351 | +4.9% |
| Operating profit (loss) | 9901 | €18,716 | €26,873 | +€8,157 | +43.6% |
| Financial income | 75/76B | €1 | €4 | +€3 | +286.7% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +286.7% |
| Financial charges | 65/66B | €273 | €209 | -€64 | -23.5% |
| Recurring financial charges | 65 | €273 | €209 | -€64 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €18,444 | €26,668 | +€8,224 | +44.6% |
| Income taxes | 67/77 | €3,415 | €7,675 | +€4,261 | +124.8% |
| Profit (loss) for the period | 9904 | €15,029 | €18,993 | +€3,964 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,029 | €18,993 | +€3,964 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.