EASYKIT OOST: 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.
What changed
EASYKIT OOST
NACE 47.527, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,656
2024 · €1.5m-€1.5m
Equity
€1.1m
2024 · €1.0m+€30,656
Cash
€193,626
2024 · €223,613-€29,988
Balance sheet total
€1.7m
2024 · €3.3m-€1.7m
Largest movements
Assets
- Receivables after one year -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Tangible fixed assets -€192,120
down €192,120 (-25.9%), from €741,270 to €549,150
of which Furniture and vehicles: -€132,141
- Receivables within one year +€135,098
up €135,098 (+19.6%), from €689,476 to €824,574
of which Other amounts receivable: +€489,459
- Deferred charges and accrued income -€63,113
down €63,113 (-57.5%), from €109,792 to €46,678
Equity and liabilities
- Other debts -€1.7m
down €1.7m (-100%), from €1.7m to €0
- Trade debts +€44,343
up €44,343 (+37.2%), from €119,219 to €163,561
- Provisions -€35,395
down €35,395 (-42.2%), from €83,912 to €48,517
Income statement
- Turnover -€4.2m
no longer reported in 2025 (was €4.2m)
- Gross operating margin +€1.6m
new in 2025: €1.6m
- Goods and materials -€986,986
no longer reported in 2025 (was €986,986)
- Services and other goods -€906,850
no longer reported in 2025 (was €906,850)
- Staff costs -€845,944
down €845,944 (-38.1%), from €2.2m to €1.4m
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.
Result 2024
€1.5m
Turnover
-€4.2m
Other operating income
-€191,714
Goods and materials
+€986,986
Services and other goods
+€906,850
Staff costs
+€845,944
Depreciation
+€61,537
Provisions
-€15,285
Other operating charges
+€5,108
Other operating items
+€44,389
Financial income
-€11,283
Financial charges
+€1,370
Taxes
+€126,148
Result 2025
€30,656
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€29,988
Investment
€0
Financing
€0
Cash 2024
€223,613
From operations (derived)
-€29,988
Net result for the year
+€30,656
Depreciation
+€192,120
Receivables after one year
+€1.5m
Receivables within one year
-€135,098
Deferred charges and accrued income
+€63,113
Provisions
-€35,395
Trade debts
+€44,343
Tax, wage and social debts
+€5,345
Other debts
-€1.7m
Accrued charges and deferred income
+€922
Cash 2025
€193,626
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,319,906 | €1,669,783 | -€1.7m | -49.7% |
| Fixed assets | 21/28 | €797,025 | €604,905 | -€192,120 | -24.1% |
| Tangible fixed assets | 22/27 | €741,270 | €549,150 | -€192,120 | -25.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €118,324 | €92,164 | -€26,160 | -22.1% |
| Furniture and vehicles | 24 | €438,408 | €306,267 | -€132,141 | -30.1% |
| Other tangible fixed assets | 26 | €184,538 | €150,719 | -€33,819 | -18.3% |
| Financial fixed assets | 28 | €55,755 | €55,755 | = | 0.0% |
| Other financial fixed assets | 284/8 | €55,755 | - | -€55,755 | |
| Amounts receivable and cash guarantees | 285/8 | €55,755 | - | -€55,755 | |
| Current assets | 29/58 | €2,522,881 | €1,064,878 | -€1.5m | -57.8% |
| Amounts receivable after more than one year | 29 | €1,500,000 | €0 | -€1.5m | -100% |
| Other amounts receivable | 291 | €1,500,000 | €0 | -€1.5m | -100% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €689,476 | €824,574 | +€135,098 | +19.6% |
| Trade receivables | 40 | €689,476 | €335,115 | -€354,361 | -51.4% |
| Other amounts receivable | 41 | €0 | €489,459 | +€489,459 | |
| Cash at bank and in hand | 54/58 | €223,613 | €193,626 | -€29,988 | -13.4% |
| Deferred charges and accrued income | 490/1 | €109,792 | €46,678 | -€63,113 | -57.5% |
| Total equity and liabilities | 10/49 | €3,319,906 | €1,669,783 | -€1.7m | -49.7% |
| Equity | 10/15 | €1,045,443 | €1,076,099 | +€30,656 | +2.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €977,793 | €1,008,449 | +€30,656 | +3.1% |
| Provisions and deferred taxes | 16 | €83,912 | €48,517 | -€35,395 | -42.2% |
| Provisions for liabilities and charges | 160/5 | €83,912 | €48,517 | -€35,395 | -42.2% |
| Other liabilities and charges | 164/5 | €83,912 | €48,517 | -€35,395 | -42.2% |
| Amounts payable | 17/49 | €2,190,551 | €545,167 | -€1.6m | -75.1% |
| Amounts payable within one year | 42/48 | €2,190,551 | €544,245 | -€1.6m | -75.2% |
| Trade debts | 44 | €119,219 | €163,561 | +€44,343 | +37.2% |
| Suppliers | 440/4 | €119,219 | €163,561 | +€44,343 | +37.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €375,338 | €380,684 | +€5,345 | +1.4% |
| Taxes | 450/3 | €218,015 | €256,785 | +€38,770 | +17.8% |
| Remuneration and social security | 454/9 | €157,323 | €123,898 | -€33,425 | -21.2% |
| Other amounts payable | 47/48 | €1,695,994 | €0 | -€1.7m | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €922 | +€922 | |
| Operating income | 70/76A | €5,985,717 | - | -€6.0m | |
| Turnover | 70 | €4,235,758 | - | -€4.2m | |
| Other operating income | 74 | €191,714 | - | -€191,714 | |
| Non-recurring operating income | 76A | €1,558,245 | €0 | -€1.6m | -100% |
| Operating charges | 60/66A | €4,328,941 | - | -€4.3m | |
| Goods for resale, raw materials and consumables | 60 | €986,986 | - | -€986,986 | |
| Purchases | 600/8 | €986,986 | - | -€986,986 | |
| Services and other goods | 61 | €906,850 | - | -€906,850 | |
| Remuneration, social security and pensions | 62 | €2,221,094 | €1,375,150 | -€845,944 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253,656 | €192,120 | -€61,537 | -24.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,680 | -€35,395 | +€15,285 | +30.2% |
| Other operating charges | 640/8 | €11,034 | €5,926 | -€5,108 | -46.3% |
| Non-recurring operating charges | 66A | €0 | €12,229 | +€12,229 | |
| Gross operating margin | 9900 | - | €1,614,863 | +€1.6m | |
| Operating profit (loss) | 9901 | €1,656,775 | €64,833 | -€1.6m | -96.1% |
| Financial income | 75/76B | €28,158 | €16,875 | -€11,283 | -40.1% |
| Recurring financial income | 75 | €28,158 | €16,875 | -€11,283 | -40.1% |
| Income from current assets | 751 | €28,125 | - | -€28,125 | |
| Other financial income | 752/9 | €33 | - | -€33 | |
| Financial charges | 65/66B | €2,774 | €1,405 | -€1,370 | -49.4% |
| Recurring financial charges | 65 | €2,774 | €1,405 | -€1,370 | -49.4% |
| Other financial charges | 652/9 | €2,774 | - | -€2,774 | |
| Profit (loss) for the period before taxes | 9903 | €1,682,159 | €80,303 | -€1.6m | -95.2% |
| Income taxes | 67/77 | €175,795 | €49,647 | -€126,148 | -71.8% |
| Taxes | 670/3 | €175,795 | - | -€175,795 | |
| Profit (loss) for the period | 9904 | €1,506,364 | €30,656 | -€1.5m | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,506,364 | €30,656 | -€1.5m | -98.0% |
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 14 October 2026 via checked.be.