EASYLIVING: 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.
EASYLIVING
Largest movements
- Stocks and contracts -€574,663
down €574,663 (-78.2%), from €734,505 to €159,842
- Cash +€213,492
up €213,492 (+438.2%), from €48,722 to €262,214
mainly Stocks and contracts (+€574,663) and Deferred charges and accrued income (+€30,803)
- Receivables within one year +€167,063
up €167,063 (+158.9%), from €105,114 to €272,176
of which Trade receivables: +€185,673
- Deferred charges and accrued income -€30,803
down €30,803 (-90.7%), from €33,976 to €3,173
- Debts after one year -€154,522
down €154,522 (-20.8%), from €744,522 to €590,000
- Profit (loss) carried forward -€100,206
down €100,206 (-2675.4%), from -€3,745 to -€103,952
- Trade debts +€19,404
up €19,404 (+56.5%), from €34,353 to €53,757
- Accrued charges and deferred income +€15,539
up €15,539 (+106.0%), from €14,654 to €30,193
- Gross operating margin -€70,457
down €70,457, from €32,576 to -€37,881
- Financial charges +€24,407
up €24,407 (+149.3%), from €16,343 to €40,751
- Other operating charges +€3,852
up €3,852 (+131.9%), from €2,920 to €6,772
- Depreciation +€1,321
up €1,321 (+7.1%), from €18,651 to €19,972
- Financial income -€676
down €676 (-85.0%), from €796 to €120
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 | €1,073,114 | €853,508 | -€219,606 | -20.5% |
| Fixed assets | 21/28 | €138,125 | €143,354 | +€5,228 | +3.8% |
| Tangible fixed assets | 22/27 | €138,125 | €143,354 | +€5,228 | +3.8% |
| Land and buildings | 22 | €104,000 | €119,262 | +€15,262 | +14.7% |
| Furniture and vehicles | 24 | €34,125 | €24,092 | -€10,033 | -29.4% |
| Current assets | 29/58 | €934,989 | €710,154 | -€224,834 | -24.0% |
| Stocks and contracts in progress | 3 | €734,505 | €159,842 | -€574,663 | -78.2% |
| Stocks | 30/36 | €734,505 | €159,842 | -€574,663 | -78.2% |
| Amounts receivable within one year | 40/41 | €105,114 | €272,176 | +€167,063 | +158.9% |
| Trade receivables | 40 | €79,410 | €265,083 | +€185,673 | +233.8% |
| Other amounts receivable | 41 | €25,704 | €7,094 | -€18,610 | -72.4% |
| Current investments | 50/53 | €12,673 | €12,749 | +€77 | +0.6% |
| Cash at bank and in hand | 54/58 | €48,722 | €262,214 | +€213,492 | +438.2% |
| Deferred charges and accrued income | 490/1 | €33,976 | €3,173 | -€30,803 | -90.7% |
| Total equity and liabilities | 10/49 | €1,073,114 | €853,508 | -€219,606 | -20.5% |
| Equity | 10/15 | €257,540 | €152,008 | -€105,532 | -41.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,685 | €237,360 | -€5,325 | -2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €240,825 | €235,500 | -€5,325 | -2.2% |
| Profit (loss) carried forward | 14 | -€3,745 | -€103,952 | -€100,206 | -2675.4% |
| Amounts payable | 17/49 | €815,574 | €701,500 | -€114,074 | -14.0% |
| Amounts payable after more than one year | 17 | €744,522 | €590,000 | -€154,522 | -20.8% |
| Financial debts | 170/4 | €744,522 | €590,000 | -€154,522 | -20.8% |
| Amounts payable within one year | 42/48 | €56,398 | €81,307 | +€24,909 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €6,685 | €6,360 | -€325 | -4.9% |
| Trade debts | 44 | €34,353 | €53,757 | +€19,404 | +56.5% |
| Suppliers | 440/4 | €34,353 | €53,757 | +€19,404 | +56.5% |
| Taxes, remuneration and social security | 45 | €1,996 | €12,098 | +€10,102 | +506.2% |
| Taxes | 450/3 | €1,996 | €12,098 | +€10,102 | +506.2% |
| Other amounts payable | 47/48 | €13,364 | €9,093 | -€4,272 | -32.0% |
| Accrued charges and deferred income | 492/3 | €14,654 | €30,193 | +€15,539 | +106.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,651 | €19,972 | +€1,321 | +7.1% |
| Other operating charges | 640/8 | €2,920 | €6,772 | +€3,852 | +131.9% |
| Gross operating margin | 9900 | €32,576 | -€37,881 | -€70,457 | |
| Operating profit (loss) | 9901 | €11,005 | -€64,624 | -€75,629 | |
| Financial income | 75/76B | €796 | €120 | -€676 | -85.0% |
| Recurring financial income | 75 | €796 | €120 | -€676 | -85.0% |
| Financial charges | 65/66B | €16,343 | €40,751 | +€24,407 | +149.3% |
| Recurring financial charges | 65 | €16,343 | €40,751 | +€24,407 | +149.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,543 | -€105,255 | -€100,712 | -2217.0% |
| Income taxes | 67/77 | €657 | €277 | -€380 | -57.9% |
| Profit (loss) for the period | 9904 | -€5,200 | -€105,532 | -€100,332 | -1929.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,200 | -€105,532 | -€100,332 | -1929.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.