EASYWAY: 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.
EASYWAY
Largest movements
- Receivables within one year -€23,718
down €23,718 (-12.6%), from €187,931 to €164,213
of which Trade receivables: -€31,311
- Deferred charges and accrued income -€14,491
down €14,491 (-39.3%), from €36,831 to €22,340
- Cash +€7,196
up €7,196 (+7699.1%), from €93 to €7,290
mainly Receivables within one year (+€23,718) and Net result for the year (+€14,858)
- Profit (loss) carried forward -€20,142
down €20,142 (-37.1%), from €54,275 to €34,133
- Reserves +€20,000
up €20,000 (+46.2%), from €43,300 to €63,300
of which Distributable reserves: +€20,000
- Tax, wage and social debts -€13,730
down €13,730 (-19.4%), from €70,674 to €56,944
of which Remuneration and social security: -€15,237
- Short-term financial debts -€7,959
no longer reported in 2024 (was €7,959)
- Debts after one year -€6,248
down €6,248 (-36.3%), from €17,193 to €10,946
- Staff costs -€24,445
down €24,445 (-19.5%), from €125,140 to €100,695
- Gross operating margin -€19,236
down €19,236 (-10.4%), from €185,144 to €165,908
- Depreciation -€7,937
down €7,937 (-51.9%), from €15,303 to €7,366
- Other operating charges +€7,661
up €7,661 (+49.2%), from €15,560 to €23,221
- Taxes +€7,411
up €7,411 (+59.1%), from €12,550 to €19,961
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,796 | €225,514 | -€30,282 | -11.8% |
| Fixed assets | 21/28 | €30,940 | €31,670 | +€731 | +2.4% |
| Tangible fixed assets | 22/27 | €30,940 | €31,670 | +€731 | +2.4% |
| Land and buildings | 22 | €24,989 | €24,315 | -€674 | -2.7% |
| Plant, machinery and equipment | 23 | €5,951 | €3,313 | -€2,637 | -44.3% |
| Furniture and vehicles | 24 | - | €4,042 | +€4,042 | |
| Current assets | 29/58 | €224,856 | €193,844 | -€31,012 | -13.8% |
| Amounts receivable within one year | 40/41 | €187,931 | €164,213 | -€23,718 | -12.6% |
| Trade receivables | 40 | €118,603 | €87,293 | -€31,311 | -26.4% |
| Other amounts receivable | 41 | €69,328 | €76,921 | +€7,593 | +11.0% |
| Cash at bank and in hand | 54/58 | €93 | €7,290 | +€7,196 | +7699.1% |
| Deferred charges and accrued income | 490/1 | €36,831 | €22,340 | -€14,491 | -39.3% |
| Total equity and liabilities | 10/49 | €255,796 | €225,514 | -€30,282 | -11.8% |
| Equity | 10/15 | €118,035 | €117,893 | -€142 | -0.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | - | -€20,460 | |
| Other | 1109/19 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €43,300 | €63,300 | +€20,000 | +46.2% |
| Tax-exempt reserves | 132 | €23,300 | €23,300 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Profit (loss) carried forward | 14 | €54,275 | €34,133 | -€20,142 | -37.1% |
| Amounts payable | 17/49 | €137,761 | €107,621 | -€30,140 | -21.9% |
| Amounts payable after more than one year | 17 | €17,193 | €10,946 | -€6,248 | -36.3% |
| Financial debts | 170/4 | €17,193 | €10,946 | -€6,248 | -36.3% |
| Amounts payable within one year | 42/48 | €120,567 | €96,676 | -€23,892 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €10,382 | €6,248 | -€4,134 | -39.8% |
| Financial debts | 43 | €7,959 | - | -€7,959 | |
| Credit institutions | 430/8 | €7,959 | - | -€7,959 | |
| Trade debts | 44 | €16,552 | €18,484 | +€1,931 | +11.7% |
| Suppliers | 440/4 | €16,552 | €18,484 | +€1,931 | +11.7% |
| Taxes, remuneration and social security | 45 | €70,674 | €56,944 | -€13,730 | -19.4% |
| Taxes | 450/3 | €47,042 | €48,548 | +€1,506 | +3.2% |
| Remuneration and social security | 454/9 | €23,633 | €8,396 | -€15,237 | -64.5% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €125,140 | €100,695 | -€24,445 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,303 | €7,366 | -€7,937 | -51.9% |
| Other operating charges | 640/8 | €15,560 | €23,221 | +€7,661 | +49.2% |
| Non-recurring operating charges | 66A | €5 | - | -€5 | |
| Gross operating margin | 9900 | €185,144 | €165,908 | -€19,236 | -10.4% |
| Operating profit (loss) | 9901 | €29,135 | €34,626 | +€5,491 | +18.8% |
| Financial income | 75/76B | €4,582 | €6,428 | +€1,847 | +40.3% |
| Recurring financial income | 75 | €4,582 | €6,428 | +€1,847 | +40.3% |
| Financial charges | 65/66B | €7,847 | €6,236 | -€1,611 | -20.5% |
| Recurring financial charges | 65 | €7,847 | €6,236 | -€1,611 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €25,870 | €34,819 | +€8,949 | +34.6% |
| Income taxes | 67/77 | €12,550 | €19,961 | +€7,411 | +59.1% |
| Profit (loss) for the period | 9904 | €13,320 | €14,858 | +€1,538 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,320 | €14,858 | +€1,538 | +11.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.