EASYSALES: 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.
EASYSALES
Largest movements
- Cash -€30,411
down €30,411 (-97.6%), from €31,159 to €748
- Receivables within one year -€6,470
down €6,470 (-69.4%), from €9,319 to €2,849
of which Trade receivables: -€6,470
- Tangible fixed assets +€3,630
up €3,630 (+6.2%), from €58,582 to €62,212
of which Furniture and vehicles: +€3,962
- Profit (loss) carried forward -€35,490
down €35,490, from €4,684 to -€30,806
- Other debts +€23,326
up €23,326 (+162.6%), from €14,347 to €37,673
- Debts after one year -€13,441
down €13,441 (-32.2%), from €41,737 to €28,296
- Tax, wage and social debts -€13,416
down €13,416 (-70.5%), from €19,042 to €5,626
of which Taxes: -€13,678
- Trade debts +€5,133
up €5,133 (+166.8%), from €3,077 to €8,210
- Gross operating margin -€29,905
down €29,905, from €11,430 to -€18,475
- Depreciation +€4,912
up €4,912 (+121.9%), from €4,030 to €8,943
- Taxes -€1,894
down €1,894 (-91.0%), from €2,082 to €188
- Financial charges +€879
up €879 (+69.7%), from €1,262 to €2,141
- Other operating charges -€192
down €192 (-25.7%), from €746 to €554
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,135 | €65,883 | -€33,251 | -33.5% |
| Fixed assets | 21/28 | €58,656 | €62,287 | +€3,630 | +6.2% |
| Tangible fixed assets | 22/27 | €58,582 | €62,212 | +€3,630 | +6.2% |
| Land and buildings | 22 | €56,040 | €54,882 | -€1,158 | -2.1% |
| Plant, machinery and equipment | 23 | - | €827 | +€827 | |
| Furniture and vehicles | 24 | €2,541 | €6,503 | +€3,962 | +155.9% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €40,478 | €3,596 | -€36,882 | -91.1% |
| Amounts receivable within one year | 40/41 | €9,319 | €2,849 | -€6,470 | -69.4% |
| Trade receivables | 40 | €9,163 | €2,693 | -€6,470 | -70.6% |
| Other amounts receivable | 41 | €156 | €156 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,159 | €748 | -€30,411 | -97.6% |
| Total equity and liabilities | 10/49 | €99,135 | €65,883 | -€33,251 | -33.5% |
| Equity | 10/15 | €14,684 | -€20,806 | -€35,490 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,684 | -€30,806 | -€35,490 | |
| Amounts payable | 17/49 | €84,451 | €86,689 | +€2,238 | +2.7% |
| Amounts payable after more than one year | 17 | €41,737 | €28,296 | -€13,441 | -32.2% |
| Financial debts | 170/4 | €41,737 | €28,296 | -€13,441 | -32.2% |
| Amounts payable within one year | 42/48 | €42,714 | €58,393 | +€15,679 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €6,247 | €6,883 | +€636 | +10.2% |
| Trade debts | 44 | €3,077 | €8,210 | +€5,133 | +166.8% |
| Suppliers | 440/4 | €3,077 | €8,210 | +€5,133 | +166.8% |
| Taxes, remuneration and social security | 45 | €19,042 | €5,626 | -€13,416 | -70.5% |
| Taxes | 450/3 | €16,584 | €2,906 | -€13,678 | -82.5% |
| Remuneration and social security | 454/9 | €2,458 | €2,720 | +€262 | +10.7% |
| Other amounts payable | 47/48 | €14,347 | €37,673 | +€23,326 | +162.6% |
| Remuneration, social security and pensions | 62 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,030 | €8,943 | +€4,912 | +121.9% |
| Other operating charges | 640/8 | €746 | €554 | -€192 | -25.7% |
| Non-recurring operating charges | 66A | - | €1,511 | +€1,511 | |
| Gross operating margin | 9900 | €11,430 | -€18,475 | -€29,905 | |
| Operating profit (loss) | 9901 | €6,654 | -€29,598 | -€36,252 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.9% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.9% |
| Financial charges | 65/66B | €1,262 | €2,141 | +€879 | +69.7% |
| Recurring financial charges | 65 | €1,262 | €2,141 | +€879 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €5,395 | -€31,739 | -€37,133 | |
| Income taxes | 67/77 | €2,082 | €188 | -€1,894 | -91.0% |
| Profit (loss) for the period | 9904 | €3,313 | -€31,927 | -€35,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,313 | -€31,927 | -€35,240 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.