EASYPAY: 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.
What changed
EASYPAY
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€724,895
2024 · €1.7m-€955,582
Equity
€9.6m
2024 · €8.9m+€724,895
Cash
€39,528
2024 · €841,867-€802,340
Balance sheet total
€16.6m
2024 · €17.4m-€758,398
Largest movements
Assets
- Financial fixed assets -€7.6m
down €7.6m (-96.1%), from €8.0m to €310,735
of which Affiliated companies: -€7.6m
- Intangible fixed assets +€7.1m
up €7.1m (+355.7%), from €2.0m to €9.1m
- Cash -€802,340
down €802,340 (-95.3%), from €841,867 to €39,528
mainly Trade debts (-€1.3m) and Investment in fixed assets (net) (-€952,310)
- Tangible fixed assets +€634,017
up €634,017 (+188.5%), from €336,276 to €970,293
of which Assets under construction and advance payments: +€713,306
- Receivables within one year +€229,535
up €229,535 (+3.9%), from €5.9m to €6.2m
of which Other amounts receivable: +€1.6m
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-53.5%), from €2.4m to €1.1m
- Profit (loss) carried forward +€688,651
new in 2025: €688,651
- Other debts -€380,857
down €380,857 (-11.8%), from €3.2m to €2.8m
- Tax, wage and social debts +€357,164
up €357,164 (+24.4%), from €1.5m to €1.8m
of which Remuneration and social security: +€234,661
Income statement
- Turnover +€5.0m
up €5.0m (+33.2%), from €14.9m to €19.9m
- Services and other goods +€2.0m
up €2.0m (+21.7%), from €9.1m to €11.1m
- Staff costs +€1.3m
up €1.3m (+16.6%), from €7.6m to €8.8m
- Other operating income -€703,006
down €703,006 (-32.6%), from €2.2m to €1.5m
- Depreciation +€639,360
up €639,360 (+278.3%), from €229,732 to €869,092
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
€1.7m
Turnover
+€5.0m
Other operating income
-€703,006
Goods and materials
-€192,422
Services and other goods
-€2.0m
Staff costs
-€1.3m
Depreciation
-€639,360
Write-downs
-€2,826
Provisions
-€404,514
Other operating charges
-€85,602
Other operating items
-€526,160
Financial income
-€247,829
Financial charges
+€734
Taxes
+€130,650
Result 2025
€724,895
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.
From operations
-€50,030
Investment
-€752,310
Financing
€0
Cash 2024
€841,867
From operations (derived)
-€50,030
Net result for the year
+€724,895
Depreciation
+€869,092
Receivables within one year
-€229,535
Deferred charges and accrued income
+€68,811
Provisions
-€156,596
Trade debts
-€1.3m
Tax, wage and social debts
+€357,164
Other debts
-€380,857
Accrued charges and deferred income
-€11,111
Investment (derived)
-€752,310
Investment in fixed assets (net)
-€952,310
Current investments
+€200,000
Cash 2025
€39,528
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,390,611 | €16,632,213 | -€758,398 | -4.4% |
| Fixed assets | 21/28 | €10,287,700 | €10,370,917 | +€83,217 | +0.8% |
| Intangible fixed assets | 21 | €1,994,573 | €9,089,889 | +€7.1m | +355.7% |
| Tangible fixed assets | 22/27 | €336,276 | €970,293 | +€634,017 | +188.5% |
| Plant, machinery and equipment | 23 | - | €10,517 | +€10,517 | |
| Furniture and vehicles | 24 | €336,276 | €246,400 | -€89,876 | -26.7% |
| Leasing and similar rights | 25 | - | €71 | +€71 | |
| Assets under construction and advance payments | 27 | - | €713,306 | +€713,306 | |
| Financial fixed assets | 28 | €7,956,851 | €310,735 | -€7.6m | -96.1% |
| Affiliated companies | 280/1 | €7,659,926 | €13,810 | -€7.6m | -99.8% |
| Participating interests | 280 | €7,659,926 | €13,810 | -€7.6m | -99.8% |
| Other financial fixed assets | 284/8 | €296,925 | €296,925 | = | 0.0% |
| Shares | 284 | €26,290 | €26,290 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €270,635 | €270,635 | = | 0.0% |
| Current assets | 29/58 | €7,102,911 | €6,261,296 | -€841,615 | -11.8% |
| Amounts receivable within one year | 40/41 | €5,936,446 | €6,165,982 | +€229,535 | +3.9% |
| Trade receivables | 40 | €3,453,080 | €2,086,315 | -€1.4m | -39.6% |
| Other amounts receivable | 41 | €2,483,367 | €4,079,667 | +€1.6m | +64.3% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Other investments | 51/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €841,867 | €39,528 | -€802,340 | -95.3% |
| Deferred charges and accrued income | 490/1 | €124,597 | €55,787 | -€68,811 | -55.2% |
| Total equity and liabilities | 10/49 | €17,390,611 | €16,632,213 | -€758,398 | -4.4% |
| Equity | 10/15 | €8,880,270 | €9,605,166 | +€724,895 | +8.2% |
| Contributions | 10/11 | €7,699,313 | €7,699,313 | = | 0.0% |
| Capital | 10 | €7,699,313 | €7,699,313 | = | 0.0% |
| Issued capital | 100 | €7,699,313 | €7,699,313 | = | 0.0% |
| Reserves | 13 | €1,180,957 | €1,217,202 | +€36,245 | +3.1% |
| Non-distributable reserves | 130/1 | €6,197 | €42,442 | +€36,245 | +584.8% |
| Legal reserve | 130 | €6,197 | €42,442 | +€36,245 | +584.8% |
| Tax-exempt reserves | 132 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €1,172,653 | €1,172,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €688,651 | +€688,651 | |
| Provisions and deferred taxes | 16 | €1,082,939 | €926,343 | -€156,596 | -14.5% |
| Provisions for liabilities and charges | 160/5 | €1,082,939 | €926,343 | -€156,596 | -14.5% |
| Other liabilities and charges | 164/5 | €1,082,939 | €926,343 | -€156,596 | -14.5% |
| Amounts payable | 17/49 | €7,427,401 | €6,100,704 | -€1.3m | -17.9% |
| Amounts payable within one year | 42/48 | €7,106,258 | €5,790,672 | -€1.3m | -18.5% |
| Trade debts | 44 | €2,415,519 | €1,123,625 | -€1.3m | -53.5% |
| Suppliers | 440/4 | €2,415,519 | €1,123,625 | -€1.3m | -53.5% |
| Taxes, remuneration and social security | 45 | €1,462,472 | €1,819,635 | +€357,164 | +24.4% |
| Taxes | 450/3 | €326,897 | €449,400 | +€122,503 | +37.5% |
| Remuneration and social security | 454/9 | €1,135,575 | €1,370,235 | +€234,661 | +20.7% |
| Other amounts payable | 47/48 | €3,228,268 | €2,847,411 | -€380,857 | -11.8% |
| Accrued charges and deferred income | 492/3 | €321,143 | €310,032 | -€11,111 | -3.5% |
| Operating income | 70/76A | €18,945,608 | €22,669,168 | +€3.7m | +19.7% |
| Turnover | 70 | €14,921,108 | €19,873,834 | +€5.0m | +33.2% |
| Own construction capitalised | 72 | €1,867,827 | €1,341,667 | -€526,160 | -28.2% |
| Other operating income | 74 | €2,156,673 | €1,453,667 | -€703,006 | -32.6% |
| Operating charges | 60/66A | €17,221,420 | €21,784,116 | +€4.6m | +26.5% |
| Goods for resale, raw materials and consumables | 60 | €957,746 | €1,150,168 | +€192,422 | +20.1% |
| Purchases | 600/8 | €957,746 | €1,150,168 | +€192,422 | +20.1% |
| Services and other goods | 61 | €9,141,840 | €11,121,397 | +€2.0m | +21.7% |
| Remuneration, social security and pensions | 62 | €7,567,292 | €8,825,709 | +€1.3m | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,732 | €869,092 | +€639,360 | +278.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,464 | €12,290 | +€2,826 | +29.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€714,439 | -€309,925 | +€404,514 | +56.6% |
| Other operating charges | 640/8 | €29,783 | €115,385 | +€85,602 | +287.4% |
| Operating profit (loss) | 9901 | €1,724,188 | €885,052 | -€839,137 | -48.7% |
| Financial income | 75/76B | €332,240 | €84,411 | -€247,829 | -74.6% |
| Recurring financial income | 75 | €332,240 | €84,411 | -€247,829 | -74.6% |
| Income from financial fixed assets | 750 | €15,000 | €74,411 | +€59,411 | +396.1% |
| Income from current assets | 751 | €10,290 | €10,000 | -€290 | -2.8% |
| Other financial income | 752/9 | €306,950 | - | -€306,950 | |
| Financial charges | 65/66B | €6,676 | €5,942 | -€734 | -11.0% |
| Recurring financial charges | 65 | €6,676 | €5,942 | -€734 | -11.0% |
| Debt charges | 650 | €2,499 | €43 | -€2,456 | -98.3% |
| Other financial charges | 652/9 | €4,177 | €5,899 | +€1,722 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €2,049,753 | €963,521 | -€1.1m | -53.0% |
| Income taxes | 67/77 | €369,276 | €238,625 | -€130,650 | -35.4% |
| Taxes | 670/3 | €369,276 | €238,625 | -€130,650 | -35.4% |
| Profit (loss) for the period | 9904 | €1,680,477 | €724,895 | -€955,582 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,680,477 | €724,895 | -€955,582 | -56.9% |
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 5 October 2026 via checked.be.