EasyPartners: 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.
EasyPartners
Largest movements
- Cash -€18,261
down €18,261 (-56.3%), from €32,456 to €14,195
mainly Investment in fixed assets (net) (-€48,348) and Other debts (-€29,394)
- Deferred charges and accrued income +€12,722
up €12,722 (+153.4%), from €8,294 to €21,016
- Tangible fixed assets +€10,682
up €10,682 (+12.0%), from €88,925 to €99,607
of which Furniture and vehicles: +€10,265
- Receivables within one year +€9,925
up €9,925 (+5.7%), from €172,806 to €182,732
of which Trade receivables: +€14,615
- Intangible fixed assets -€4,209
down €4,209 (-40.8%), from €10,315 to €6,106
- Profit (loss) carried forward +€34,492
up €34,492 (+35.5%), from €97,224 to €131,716
- Trade debts +€34,066
up €34,066 (+1253.9%), from €2,717 to €36,782
- Other debts -€29,394
down €29,394 (-40.9%), from €71,885 to €42,490
- Short-term financial debts -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts -€14,285
down €14,285 (-88.8%), from €16,092 to €1,807
of which Taxes: -€10,137
- Depreciation +€17,452
up €17,452 (+71.5%), from €24,422 to €41,874
- Gross operating margin -€14,212
down €14,212 (-6.9%), from €205,295 to €191,083
- Taxes +€12,525
up €12,525 (+50.9%), from €24,621 to €37,146
- Other operating charges +€8,523
up €8,523 (+76.7%), from €11,108 to €19,630
- Write-downs -€3,483
down €3,483, from €515 to -€2,968
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 | €316,776 | €327,636 | +€10,860 | +3.4% |
| Fixed assets | 21/28 | €103,220 | €109,693 | +€6,473 | +6.3% |
| Intangible fixed assets | 21 | €10,315 | €6,106 | -€4,209 | -40.8% |
| Tangible fixed assets | 22/27 | €88,925 | €99,607 | +€10,682 | +12.0% |
| Plant, machinery and equipment | 23 | €84 | - | -€84 | |
| Furniture and vehicles | 24 | €77,384 | €87,648 | +€10,265 | +13.3% |
| Other tangible fixed assets | 26 | €11,458 | €11,959 | +€501 | +4.4% |
| Financial fixed assets | 28 | €3,980 | €3,980 | = | 0.0% |
| Current assets | 29/58 | €213,557 | €217,943 | +€4,387 | +2.1% |
| Amounts receivable within one year | 40/41 | €172,806 | €182,732 | +€9,925 | +5.7% |
| Trade receivables | 40 | €107,310 | €121,926 | +€14,615 | +13.6% |
| Other amounts receivable | 41 | €65,496 | €60,806 | -€4,690 | -7.2% |
| Cash at bank and in hand | 54/58 | €32,456 | €14,195 | -€18,261 | -56.3% |
| Deferred charges and accrued income | 490/1 | €8,294 | €21,016 | +€12,722 | +153.4% |
| Total equity and liabilities | 10/49 | €316,776 | €327,636 | +€10,860 | +3.4% |
| Equity | 10/15 | €117,684 | €152,176 | +€34,492 | +29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,224 | €131,716 | +€34,492 | +35.5% |
| Amounts payable | 17/49 | €199,093 | €175,460 | -€23,633 | -11.9% |
| Amounts payable after more than one year | 17 | €69,076 | €60,356 | -€8,720 | -12.6% |
| Financial debts | 170/4 | €69,076 | €60,356 | -€8,720 | -12.6% |
| Amounts payable within one year | 42/48 | €129,482 | €114,977 | -€14,505 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €23,789 | €33,898 | +€10,109 | +42.5% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €2,717 | €36,782 | +€34,066 | +1253.9% |
| Suppliers | 440/4 | €2,717 | €36,782 | +€34,066 | +1253.9% |
| Taxes, remuneration and social security | 45 | €16,092 | €1,807 | -€14,285 | -88.8% |
| Taxes | 450/3 | €11,706 | €1,569 | -€10,137 | -86.6% |
| Remuneration and social security | 454/9 | €4,386 | €238 | -€4,148 | -94.6% |
| Other amounts payable | 47/48 | €71,885 | €42,490 | -€29,394 | -40.9% |
| Accrued charges and deferred income | 492/3 | €535 | €127 | -€408 | -76.3% |
| Non-recurring operating income | 76A | €3,543 | €23,452 | +€19,909 | +561.9% |
| Remuneration, social security and pensions | 62 | €52,770 | €50,150 | -€2,620 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,422 | €41,874 | +€17,452 | +71.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €515 | -€2,968 | -€3,483 | |
| Other operating charges | 640/8 | €11,108 | €19,630 | +€8,523 | +76.7% |
| Non-recurring operating charges | 66A | - | €2,968 | +€2,968 | |
| Gross operating margin | 9900 | €205,295 | €191,083 | -€14,212 | -6.9% |
| Operating profit (loss) | 9901 | €116,480 | €79,429 | -€37,052 | -31.8% |
| Financial income | 75/76B | €2,311 | €4,465 | +€2,154 | +93.2% |
| Recurring financial income | 75 | €2,311 | €4,465 | +€2,154 | +93.2% |
| Financial charges | 65/66B | €10,208 | €12,255 | +€2,047 | +20.1% |
| Recurring financial charges | 65 | €10,208 | €12,255 | +€2,047 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €108,583 | €71,638 | -€36,945 | -34.0% |
| Income taxes | 67/77 | €24,621 | €37,146 | +€12,525 | +50.9% |
| Profit (loss) for the period | 9904 | €83,962 | €34,492 | -€49,470 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,962 | €34,492 | -€49,470 | -58.9% |
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 3 October 2026 via checked.be.