EASYTRAC - ID: 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.
EASYTRAC - ID
Largest movements
- Receivables within one year +€11,024
up €11,024 (+3.3%), from €338,384 to €349,408
- Tangible fixed assets -€8,404
down €8,404 (-27.2%), from €30,952 to €22,548
- Cash +€4,090
up €4,090 (+41.8%), from €9,776 to €13,866
mainly Net result for the year (+€11,194) and Depreciation (+€8,404)
- Reserves +€11,000
up €11,000 (+19.3%), from €57,123 to €68,123
- Advances received -€4,608
down €4,608 (-51.5%), from €8,956 to €4,348
- Depreciation +€5,233
up €5,233 (+165%), from €3,171 to €8,404
- Financial charges -€3,328
down €3,328 (-87.0%), from €3,825 to €496
- Gross operating margin -€3,042
down €3,042 (-15.3%), from €19,888 to €16,845
- Financial income +€1,712
up €1,712 (+18.4%), from €9,312 to €11,024
- Taxes -€1,397
down €1,397 (-21.8%), from €6,412 to €5,015
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.
Derived cash bridge
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 | €386,694 | €394,785 | +€8,090 | +2.1% |
| Fixed assets | 21/28 | €32,715 | €24,311 | -€8,404 | -25.7% |
| Tangible fixed assets | 22/27 | €30,952 | €22,548 | -€8,404 | -27.2% |
| Furniture and vehicles | 24 | €30,952 | €22,548 | -€8,404 | -27.2% |
| Financial fixed assets | 28 | €1,762 | €1,762 | = | 0.0% |
| Current assets | 29/58 | €353,980 | €370,474 | +€16,494 | +4.7% |
| Stocks and contracts in progress | 3 | €5,160 | €7,200 | +€2,040 | +39.5% |
| Stocks | 30/36 | €5,160 | €7,200 | +€2,040 | +39.5% |
| Amounts receivable within one year | 40/41 | €338,384 | €349,408 | +€11,024 | +3.3% |
| Other amounts receivable | 41 | €338,384 | €349,408 | +€11,024 | +3.3% |
| Cash at bank and in hand | 54/58 | €9,776 | €13,866 | +€4,090 | +41.8% |
| Deferred charges and accrued income | 490/1 | €660 | - | -€660 | |
| Total equity and liabilities | 10/49 | €386,694 | €394,785 | +€8,090 | +2.1% |
| Equity | 10/15 | €361,496 | €372,689 | +€11,194 | +3.1% |
| Contributions | 10/11 | €19,300 | €19,300 | = | 0.0% |
| Reserves | 13 | €57,123 | €68,123 | +€11,000 | +19.3% |
| Distributable reserves | 133 | €57,123 | €68,123 | +€11,000 | +19.3% |
| Profit (loss) carried forward | 14 | €285,072 | €285,266 | +€194 | +0.1% |
| Amounts payable | 17/49 | €25,199 | €22,095 | -€3,104 | -12.3% |
| Amounts payable within one year | 42/48 | €24,599 | €21,495 | -€3,104 | -12.6% |
| Trade debts | 44 | €6,100 | €6,065 | -€35 | -0.6% |
| Suppliers | 440/4 | €6,100 | €6,065 | -€35 | -0.6% |
| Advances received on contracts in progress | 46 | €8,956 | €4,348 | -€4,608 | -51.5% |
| Taxes, remuneration and social security | 45 | €9,543 | €11,082 | +€1,540 | +16.1% |
| Taxes | 450/3 | €9,543 | €11,082 | +€1,540 | +16.1% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,171 | €8,404 | +€5,233 | +165% |
| Other operating charges | 640/8 | €1,845 | €2,760 | +€915 | +49.6% |
| Gross operating margin | 9900 | €19,888 | €16,845 | -€3,042 | -15.3% |
| Operating profit (loss) | 9901 | €14,872 | €5,681 | -€9,191 | -61.8% |
| Financial income | 75/76B | €9,312 | €11,024 | +€1,712 | +18.4% |
| Recurring financial income | 75 | €9,312 | €11,024 | +€1,712 | +18.4% |
| Financial charges | 65/66B | €3,825 | €496 | -€3,328 | -87.0% |
| Recurring financial charges | 65 | €3,825 | €496 | -€3,328 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €20,359 | €16,209 | -€4,150 | -20.4% |
| Income taxes | 67/77 | €6,412 | €5,015 | -€1,397 | -21.8% |
| Profit (loss) for the period | 9904 | €13,947 | €11,194 | -€2,753 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,947 | €11,194 | -€2,753 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.