EASYS: 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.
EASYS
Largest movements
- Receivables within one year +€11,593
up €11,593 (+28.6%), from €40,523 to €52,115
of which Other amounts receivable: +€19,387
- Tangible fixed assets -€5,219
down €5,219 (-33.1%), from €15,745 to €10,526
of which Land and buildings: -€9,363
- Cash -€2,256
down €2,256 (-17.0%), from €13,278 to €11,022
mainly Contributions, distributions and other (-€55,000) and Receivables within one year (-€11,593)
- Intangible fixed assets -€1,421
down €1,421 (-48.2%), from €2,949 to €1,528
- Other debts +€55,000
up €55,000, from €0 to €55,000
- Profit (loss) carried forward -€42,186
down €42,186 (-100.0%), from €42,186 to €0
- Trade debts -€8,644
down €8,644 (-80.9%), from €10,691 to €2,047
- Tax, wage and social debts -€4,373
down €4,373 (-43.8%), from €9,976 to €5,604
- Reserves +€2,541
new in 2025: €2,541
- Gross operating margin -€21,040
down €21,040 (-37.9%), from €55,495 to €34,455
- Taxes -€10,416
down €10,416 (-68.5%), from €15,216 to €4,800
- Write-downs +€7,089
new in 2025: €7,089
- Financial income +€1,515
up €1,515 (+3788400.0%), from €0 to €1,515
- Depreciation -€940
down €940 (-11.4%), from €8,245 to €7,306
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 | €72,854 | €75,192 | +€2,338 | +3.2% |
| Fixed assets | 21/28 | €18,695 | €12,054 | -€6,641 | -35.5% |
| Intangible fixed assets | 21 | €2,949 | €1,528 | -€1,421 | -48.2% |
| Tangible fixed assets | 22/27 | €15,745 | €10,526 | -€5,219 | -33.1% |
| Land and buildings | 22 | €9,363 | €0 | -€9,363 | -100.0% |
| Furniture and vehicles | 24 | €6,383 | €361 | -€6,021 | -94.3% |
| Other tangible fixed assets | 26 | - | €10,165 | +€10,165 | |
| Current assets | 29/58 | €54,159 | €63,138 | +€8,979 | +16.6% |
| Amounts receivable within one year | 40/41 | €40,523 | €52,115 | +€11,593 | +28.6% |
| Trade receivables | 40 | €19,757 | €11,963 | -€7,795 | -39.5% |
| Other amounts receivable | 41 | €20,765 | €40,153 | +€19,387 | +93.4% |
| Cash at bank and in hand | 54/58 | €13,278 | €11,022 | -€2,256 | -17.0% |
| Deferred charges and accrued income | 490/1 | €358 | - | -€358 | |
| Total equity and liabilities | 10/49 | €72,854 | €75,192 | +€2,338 | +3.2% |
| Equity | 10/15 | €52,186 | €12,541 | -€39,645 | -76.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €2,541 | +€2,541 | |
| Distributable reserves | 133 | - | €2,541 | +€2,541 | |
| Profit (loss) carried forward | 14 | €42,186 | €0 | -€42,186 | -100.0% |
| Amounts payable | 17/49 | €20,668 | €62,651 | +€41,983 | +203.1% |
| Amounts payable within one year | 42/48 | €20,668 | €62,651 | +€41,983 | +203.1% |
| Trade debts | 44 | €10,691 | €2,047 | -€8,644 | -80.9% |
| Suppliers | 440/4 | €10,691 | €2,047 | -€8,644 | -80.9% |
| Taxes, remuneration and social security | 45 | €9,976 | €5,604 | -€4,373 | -43.8% |
| Taxes | 450/3 | €9,976 | €5,604 | -€4,373 | -43.8% |
| Other amounts payable | 47/48 | €0 | €55,000 | +€55,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,245 | €7,306 | -€940 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,089 | +€7,089 | |
| Other operating charges | 640/8 | €412 | €1,025 | +€613 | +148.7% |
| Gross operating margin | 9900 | €55,495 | €34,455 | -€21,040 | -37.9% |
| Operating profit (loss) | 9901 | €46,837 | €19,035 | -€27,802 | -59.4% |
| Financial income | 75/76B | €0 | €1,515 | +€1,515 | +3788400.0% |
| Recurring financial income | 75 | €0 | €1,515 | +€1,515 | +3788400.0% |
| Financial charges | 65/66B | €122 | €395 | +€273 | +224.5% |
| Recurring financial charges | 65 | €122 | €395 | +€273 | +224.5% |
| Profit (loss) for the period before taxes | 9903 | €46,715 | €20,155 | -€26,560 | -56.9% |
| Income taxes | 67/77 | €15,216 | €4,800 | -€10,416 | -68.5% |
| Profit (loss) for the period | 9904 | €31,499 | €15,355 | -€16,144 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,499 | €15,355 | -€16,144 | -51.3% |
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 9 October 2026 via checked.be.