EASYWRITER: 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.
EASYWRITER
Largest movements
- Receivables within one year +€17,828
up €17,828 (+125.2%), from €14,243 to €32,071
of which Other amounts receivable: +€13,440
- Cash +€2,891
up €2,891 (+11.4%), from €25,293 to €28,184
mainly Net result for the year (+€9,824) and Accrued charges and deferred income (+€5,000)
- Tangible fixed assets -€2,187
down €2,187 (-10.1%), from €21,587 to €19,400
of which Furniture and vehicles: -€1,852
- Profit (loss) carried forward +€9,824
up €9,824 (+33.6%), from €29,254 to €39,078
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Trade debts +€2,789
up €2,789 (+132.1%), from €2,112 to €4,901
- Gross operating margin -€16,280
down €16,280 (-51.2%), from €31,774 to €15,494
- Taxes -€6,571
down €6,571 (-60.7%), from €10,831 to €4,260
- Financial income +€489
up €489 (+14.3%), from €3,421 to €3,909
- Other operating charges +€395
up €395 (+38.5%), from €1,025 to €1,420
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 | €174,712 | €192,325 | +€17,613 | +10.1% |
| Fixed assets | 21/28 | €21,587 | €19,400 | -€2,187 | -10.1% |
| Tangible fixed assets | 22/27 | €21,587 | €19,400 | -€2,187 | -10.1% |
| Land and buildings | 22 | €16,855 | €15,636 | -€1,220 | -7.2% |
| Plant, machinery and equipment | 23 | €155 | €1,040 | +€885 | +571.7% |
| Furniture and vehicles | 24 | €4,577 | €2,725 | -€1,852 | -40.5% |
| Current assets | 29/58 | €153,125 | €172,925 | +€19,800 | +12.9% |
| Amounts receivable after more than one year | 29 | €110,800 | €110,800 | = | 0.0% |
| Other amounts receivable | 291 | €110,800 | €110,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,243 | €32,071 | +€17,828 | +125.2% |
| Trade receivables | 40 | €3,262 | €7,650 | +€4,388 | +134.5% |
| Other amounts receivable | 41 | €10,981 | €24,422 | +€13,440 | +122.4% |
| Cash at bank and in hand | 54/58 | €25,293 | €28,184 | +€2,891 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,789 | €1,870 | -€919 | -33.0% |
| Total equity and liabilities | 10/49 | €174,712 | €192,325 | +€17,613 | +10.1% |
| Equity | 10/15 | €172,601 | €182,425 | +€9,824 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €124,755 | €124,755 | = | 0.0% |
| Distributable reserves | 133 | €124,755 | €124,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,254 | €39,078 | +€9,824 | +33.6% |
| Amounts payable | 17/49 | €2,112 | €9,901 | +€7,789 | +368.9% |
| Amounts payable within one year | 42/48 | €2,112 | €4,901 | +€2,789 | +132.1% |
| Trade debts | 44 | €2,112 | €4,901 | +€2,789 | +132.1% |
| Suppliers | 440/4 | €2,112 | €4,901 | +€2,789 | +132.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Non-recurring operating income | 76A | €0 | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €3,452 | +€244 | +7.6% |
| Other operating charges | 640/8 | €1,025 | €1,420 | +€395 | +38.5% |
| Gross operating margin | 9900 | €31,774 | €15,494 | -€16,280 | -51.2% |
| Operating profit (loss) | 9901 | €27,541 | €10,622 | -€16,919 | -61.4% |
| Financial income | 75/76B | €3,421 | €3,909 | +€489 | +14.3% |
| Recurring financial income | 75 | €3,421 | €3,909 | +€489 | +14.3% |
| Financial charges | 65/66B | €608 | €447 | -€161 | -26.5% |
| Recurring financial charges | 65 | €608 | €447 | -€161 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €30,354 | €14,084 | -€16,269 | -53.6% |
| Income taxes | 67/77 | €10,831 | €4,260 | -€6,571 | -60.7% |
| Profit (loss) for the period | 9904 | €19,522 | €9,824 | -€9,698 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,522 | €9,824 | -€9,698 | -49.7% |
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 5 October 2026 via checked.be.