EASYTOURS: 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.
EASYTOURS
Largest movements
- Cash +€552,379
up €552,379 (+83.5%), from €661,408 to €1.2m
mainly Advances received (+€467,428) and Net result for the year (+€273,307)
- Deferred charges and accrued income +€149,892
up €149,892 (+58.0%), from €258,254 to €408,146
- Receivables within one year +€109,348
up €109,348 (+30.5%), from €358,444 to €467,792
of which Trade receivables: +€126,335
- Current investments +€52,251
up €52,251 (+13.1%), from €398,629 to €450,881
- Advances received +€467,428
up €467,428 (+41.2%), from €1.1m to €1.6m
- Reserves +€273,307
up €273,307 (+46.2%), from €591,099 to €864,406
of which Distributable reserves: +€273,307
- Debts after one year +€130,000
new in 2025: €130,000
- Trade debts -€46,689
down €46,689 (-62.9%), from €74,274 to €27,585
- Gross operating margin +€230,934
up €230,934 (+27.6%), from €838,230 to €1.1m
- Staff costs +€41,550
up €41,550 (+13.0%), from €319,527 to €361,077
- Taxes +€37,787
up €37,787 (+41.4%), from €91,178 to €128,966
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 | €1,906,646 | €2,726,271 | +€819,625 | +43.0% |
| Fixed assets | 21/28 | €229,911 | €185,666 | -€44,245 | -19.2% |
| Tangible fixed assets | 22/27 | €199,911 | €175,666 | -€24,245 | -12.1% |
| Land and buildings | 22 | €152,034 | €141,594 | -€10,440 | -6.9% |
| Furniture and vehicles | 24 | €47,877 | €34,072 | -€13,805 | -28.8% |
| Financial fixed assets | 28 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Current assets | 29/58 | €1,676,735 | €2,540,604 | +€863,870 | +51.5% |
| Amounts receivable within one year | 40/41 | €358,444 | €467,792 | +€109,348 | +30.5% |
| Trade receivables | 40 | €286,021 | €412,357 | +€126,335 | +44.2% |
| Other amounts receivable | 41 | €72,422 | €55,435 | -€16,987 | -23.5% |
| Current investments | 50/53 | €398,629 | €450,881 | +€52,251 | +13.1% |
| Cash at bank and in hand | 54/58 | €661,408 | €1,213,787 | +€552,379 | +83.5% |
| Deferred charges and accrued income | 490/1 | €258,254 | €408,146 | +€149,892 | +58.0% |
| Total equity and liabilities | 10/49 | €1,906,646 | €2,726,271 | +€819,625 | +43.0% |
| Equity | 10/15 | €653,099 | €926,406 | +€273,307 | +41.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €591,099 | €864,406 | +€273,307 | +46.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €584,899 | €858,206 | +€273,307 | +46.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,253,547 | €1,799,864 | +€546,318 | +43.6% |
| Amounts payable after more than one year | 17 | - | €130,000 | +€130,000 | |
| Financial debts | 170/4 | - | €130,000 | +€130,000 | |
| Amounts payable within one year | 42/48 | €1,253,389 | €1,669,864 | +€416,475 | +33.2% |
| Trade debts | 44 | €74,274 | €27,585 | -€46,689 | -62.9% |
| Suppliers | 440/4 | €74,274 | €27,585 | -€46,689 | -62.9% |
| Advances received on contracts in progress | 46 | €1,133,379 | €1,600,807 | +€467,428 | +41.2% |
| Taxes, remuneration and social security | 45 | €42,157 | €38,998 | -€3,159 | -7.5% |
| Remuneration and social security | 454/9 | €42,157 | €38,998 | -€3,159 | -7.5% |
| Other amounts payable | 47/48 | €3,579 | €2,475 | -€1,104 | -30.9% |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100.0% |
| Remuneration, social security and pensions | 62 | €319,527 | €361,077 | +€41,550 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,570 | €24,245 | -€325 | -1.3% |
| Other operating charges | 640/8 | €2,015 | €2,266 | +€252 | +12.5% |
| Non-recurring operating charges | 66A | - | €284,818 | +€284,818 | |
| Gross operating margin | 9900 | €838,230 | €1,069,164 | +€230,934 | +27.6% |
| Operating profit (loss) | 9901 | €492,119 | €396,758 | -€95,361 | -19.4% |
| Financial income | 75/76B | €7,076 | €8,191 | +€1,115 | +15.8% |
| Recurring financial income | 75 | €7,076 | €8,191 | +€1,115 | +15.8% |
| Financial charges | 65/66B | €2,746 | €2,676 | -€70 | -2.5% |
| Recurring financial charges | 65 | €2,746 | €2,676 | -€70 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €496,449 | €402,273 | -€94,177 | -19.0% |
| Income taxes | 67/77 | €91,178 | €128,966 | +€37,787 | +41.4% |
| Profit (loss) for the period | 9904 | €405,271 | €273,307 | -€131,964 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €405,271 | €273,307 | -€131,964 | -32.6% |
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 2 October 2026 via checked.be.