EASYWAY: 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.
EASYWAY
Largest movements
- Current investments -€510,000
down €510,000 (-100.0%), from €510,000 to €0
- Cash +€465,890
up €465,890 (+767.0%), from €60,742 to €526,632
mainly Current investments (+€510,000) and Net result for the year (+€288,566)
- Stocks and contracts -€135,000
down €135,000 (-100.0%), from €135,000 to €0
- Tangible fixed assets -€34,586
down €34,586 (-9.9%), from €348,259 to €313,673
- Reserves -€237,899
down €237,899 (-9.3%), from €2.6m to €2.3m
of which Distributable reserves: -€237,899
- Financial income +€245,843
up €245,843 (+1637.6%), from €15,012 to €260,855
- Purchases and services +€87,982
up €87,982 (+70.9%), from €124,051 to €212,033
- Gross operating margin -€37,161
down €37,161 (-19.5%), from €190,957 to €153,796
- Taxes +€7,951
up €7,951 (+18.9%), from €41,992 to €49,943
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 | €3,342,246 | €3,124,200 | -€218,046 | -6.5% |
| Fixed assets | 21/28 | €2,607,954 | €2,573,368 | -€34,586 | -1.3% |
| Tangible fixed assets | 22/27 | €348,259 | €313,673 | -€34,586 | -9.9% |
| Land and buildings | 22 | €302,767 | €286,286 | -€16,481 | -5.4% |
| Plant, machinery and equipment | 23 | €4,663 | €2,961 | -€1,702 | -36.5% |
| Furniture and vehicles | 24 | €36,513 | €23,110 | -€13,403 | -36.7% |
| Other tangible fixed assets | 26 | €4,316 | €1,316 | -€3,000 | -69.5% |
| Financial fixed assets | 28 | €2,259,695 | €2,259,695 | = | 0.0% |
| Current assets | 29/58 | €734,292 | €550,832 | -€183,460 | -25.0% |
| Stocks and contracts in progress | 3 | €135,000 | €0 | -€135,000 | -100.0% |
| Stocks | 30/36 | €135,000 | €0 | -€135,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,414 | €24,200 | -€214 | -0.9% |
| Trade receivables | 40 | €24,200 | €24,200 | = | 0.0% |
| Other amounts receivable | 41 | €214 | €0 | -€214 | -100.0% |
| Current investments | 50/53 | €510,000 | €0 | -€510,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €60,742 | €526,632 | +€465,890 | +767.0% |
| Deferred charges and accrued income | 490/1 | €4,136 | - | -€4,136 | |
| Total equity and liabilities | 10/49 | €3,342,246 | €3,124,200 | -€218,046 | -6.5% |
| Equity | 10/15 | €2,814,355 | €2,576,456 | -€237,899 | -8.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,564,355 | €2,326,456 | -€237,899 | -9.3% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €2,539,355 | €2,301,456 | -€237,899 | -9.4% |
| Amounts payable | 17/49 | €527,891 | €547,744 | +€19,853 | +3.8% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,891 | €47,744 | +€19,853 | +71.2% |
| Trade debts | 44 | €3,070 | €2,436 | -€634 | -20.7% |
| Suppliers | 440/4 | €3,070 | €2,436 | -€634 | -20.7% |
| Taxes, remuneration and social security | 45 | €24,821 | €45,308 | +€20,487 | +82.5% |
| Taxes | 450/3 | €21,853 | €42,255 | +€20,402 | +93.4% |
| Remuneration and social security | 454/9 | €2,968 | €3,053 | +€85 | +2.9% |
| Non-recurring operating income | 76A | €22,624 | €0 | -€22,624 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,051 | €212,033 | +€87,982 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,759 | €35,432 | +€673 | +1.9% |
| Other operating charges | 640/8 | €3,929 | €3,966 | +€37 | +0.9% |
| Gross operating margin | 9900 | €190,957 | €153,796 | -€37,161 | -19.5% |
| Operating profit (loss) | 9901 | €152,269 | €114,398 | -€37,871 | -24.9% |
| Financial income | 75/76B | €15,012 | €260,855 | +€245,843 | +1637.6% |
| Recurring financial income | 75 | €15,012 | €260,855 | +€245,843 | +1637.6% |
| Financial charges | 65/66B | €37,267 | €36,744 | -€523 | -1.4% |
| Recurring financial charges | 65 | €37,267 | €36,744 | -€523 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €130,014 | €338,509 | +€208,495 | +160.4% |
| Income taxes | 67/77 | €41,992 | €49,943 | +€7,951 | +18.9% |
| Profit (loss) for the period | 9904 | €88,022 | €288,566 | +€200,544 | +227.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,022 | €288,566 | +€200,544 | +227.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.