EASY4: 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.
EASY4
Largest movements
- Tangible fixed assets -€22,270
down €22,270 (-22.6%), from €98,508 to €76,239
of which Leasing and similar rights: -€16,036
- Receivables within one year -€3,155
down €3,155 (-42.0%), from €7,510 to €4,355
of which Trade receivables: -€3,075
- Other debts -€16,225
down €16,225 (-80.7%), from €20,115 to €3,890
- Debts after one year -€13,295
down €13,295 (-26.4%), from €50,441 to €37,146
- Profit (loss) carried forward +€1,857
up €1,857 (+31.2%), from €5,951 to €7,808
- Gross operating margin +€13,191
up €13,191 (+64.7%), from €20,388 to €33,579
- Depreciation +€11,592
up €11,592 (+108.6%), from €10,678 to €22,270
- Other operating charges +€2,806
up €2,806 (+227.5%), from €1,233 to €4,039
- Financial charges +€1,903
up €1,903 (+76.1%), from €2,500 to €4,403
- Taxes -€512
down €512 (-40.0%), from €1,278 to €766
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 | €110,215 | €84,873 | -€25,343 | -23.0% |
| Fixed assets | 21/28 | €98,628 | €76,359 | -€22,270 | -22.6% |
| Tangible fixed assets | 22/27 | €98,508 | €76,239 | -€22,270 | -22.6% |
| Plant, machinery and equipment | 23 | €15,216 | €11,905 | -€3,311 | -21.8% |
| Furniture and vehicles | 24 | €265 | €0 | -€265 | -100.0% |
| Leasing and similar rights | 25 | €72,513 | €56,477 | -€16,036 | -22.1% |
| Other tangible fixed assets | 26 | €10,514 | €7,857 | -€2,657 | -25.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €11,587 | €8,514 | -€3,073 | -26.5% |
| Amounts receivable within one year | 40/41 | €7,510 | €4,355 | -€3,155 | -42.0% |
| Trade receivables | 40 | €7,409 | €4,334 | -€3,075 | -41.5% |
| Other amounts receivable | 41 | €100 | €21 | -€80 | -79.6% |
| Cash at bank and in hand | 54/58 | €2,345 | €1,639 | -€706 | -30.1% |
| Deferred charges and accrued income | 490/1 | €1,732 | €2,520 | +€788 | +45.5% |
| Total equity and liabilities | 10/49 | €110,215 | €84,873 | -€25,343 | -23.0% |
| Equity | 10/15 | €24,401 | €26,258 | +€1,857 | +7.6% |
| Contributions | 10/11 | €18,450 | €18,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,951 | €7,808 | +€1,857 | +31.2% |
| Amounts payable | 17/49 | €85,814 | €58,615 | -€27,200 | -31.7% |
| Amounts payable after more than one year | 17 | €50,441 | €37,146 | -€13,295 | -26.4% |
| Financial debts | 170/4 | €50,441 | €37,146 | -€13,295 | -26.4% |
| Amounts payable within one year | 42/48 | €35,374 | €21,276 | -€14,097 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €12,483 | €13,295 | +€812 | +6.5% |
| Financial debts | 43 | - | €951 | +€951 | |
| Credit institutions | 430/8 | - | €951 | +€951 | |
| Trade debts | 44 | €577 | €1,204 | +€627 | +108.6% |
| Suppliers | 440/4 | €577 | €1,204 | +€627 | +108.6% |
| Taxes, remuneration and social security | 45 | €2,199 | €1,936 | -€262 | -11.9% |
| Taxes | 450/3 | €2,199 | €1,936 | -€262 | -11.9% |
| Other amounts payable | 47/48 | €20,115 | €3,890 | -€16,225 | -80.7% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Non-recurring operating income | 76A | €1,233 | - | -€1,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,678 | €22,270 | +€11,592 | +108.6% |
| Other operating charges | 640/8 | €1,233 | €4,039 | +€2,806 | +227.5% |
| Non-recurring operating charges | 66A | - | €243 | +€243 | |
| Gross operating margin | 9900 | €20,388 | €33,579 | +€13,191 | +64.7% |
| Operating profit (loss) | 9901 | €8,477 | €7,027 | -€1,450 | -17.1% |
| Financial charges | 65/66B | €2,500 | €4,403 | +€1,903 | +76.1% |
| Recurring financial charges | 65 | €2,500 | €4,403 | +€1,903 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €5,977 | €2,624 | -€3,353 | -56.1% |
| Income taxes | 67/77 | €1,278 | €766 | -€512 | -40.0% |
| Profit (loss) for the period | 9904 | €4,699 | €1,857 | -€2,842 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,699 | €1,857 | -€2,842 | -60.5% |
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.