ErpEasy: 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.
ErpEasy
Largest movements
- Receivables within one year +€9,291
up €9,291 (+31.5%), from €29,532 to €38,823
- Tangible fixed assets -€4,854
no longer reported in 2025 (was €4,854)
- Cash -€2,261
down €2,261 (-42.4%), from €5,338 to €3,077
mainly Receivables within one year (-€9,291)
- Trade debts +€1,467
up €1,467 (+281.8%), from €521 to €1,987
- Profit (loss) carried forward +€679
up €679 (+5.1%), from -€13,419 to -€12,740
- Gross operating margin +€6,403
up €6,403 (+94.7%), from -€6,760 to -€357
- Depreciation -€1,470
down €1,470 (-95.5%), from €1,540 to €70
- Financial income -€1,309
down €1,309 (-41.9%), from €3,124 to €1,816
- Other operating charges -€339
down €339 (-46.6%), from €726 to €388
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 | €39,724 | €41,900 | +€2,176 | +5.5% |
| Fixed assets | 21/28 | €4,854 | - | -€4,854 | |
| Tangible fixed assets | 22/27 | €4,854 | - | -€4,854 | |
| Furniture and vehicles | 24 | €4,854 | - | -€4,854 | |
| Current assets | 29/58 | €34,870 | €41,900 | +€7,030 | +20.2% |
| Amounts receivable within one year | 40/41 | €29,532 | €38,823 | +€9,291 | +31.5% |
| Other amounts receivable | 41 | €29,532 | €38,823 | +€9,291 | +31.5% |
| Cash at bank and in hand | 54/58 | €5,338 | €3,077 | -€2,261 | -42.4% |
| Total equity and liabilities | 10/49 | €39,724 | €41,900 | +€2,176 | +5.5% |
| Equity | 10/15 | €38,772 | €39,451 | +€679 | +1.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,190 | €47,190 | = | 0.0% |
| Distributable reserves | 133 | €47,190 | €47,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,419 | -€12,740 | +€679 | +5.1% |
| Amounts payable | 17/49 | €952 | €2,449 | +€1,497 | +157.2% |
| Amounts payable within one year | 42/48 | €952 | €2,449 | +€1,497 | +157.2% |
| Trade debts | 44 | €521 | €1,987 | +€1,467 | +281.8% |
| Suppliers | 440/4 | €521 | €1,987 | +€1,467 | +281.8% |
| Taxes, remuneration and social security | 45 | €432 | €462 | +€30 | +7.0% |
| Taxes | 450/3 | €432 | €462 | +€30 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,540 | €70 | -€1,470 | -95.5% |
| Other operating charges | 640/8 | €726 | €388 | -€339 | -46.6% |
| Gross operating margin | 9900 | -€6,760 | -€357 | +€6,403 | +94.7% |
| Operating profit (loss) | 9901 | -€9,026 | -€815 | +€8,212 | +91.0% |
| Financial income | 75/76B | €3,124 | €1,816 | -€1,309 | -41.9% |
| Recurring financial income | 75 | €3,124 | €1,816 | -€1,309 | -41.9% |
| Financial charges | 65/66B | €152 | €133 | -€19 | -12.3% |
| Recurring financial charges | 65 | €152 | €133 | -€19 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,054 | €868 | +€6,921 | |
| Income taxes | 67/77 | €188 | €189 | +€1 | +0.6% |
| Profit (loss) for the period | 9904 | -€6,242 | €679 | +€6,920 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,242 | €679 | +€6,920 |
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 7 October 2026 via checked.be.