EZ CONCEPT: 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.
EZ CONCEPT
Largest movements
- Current investments -€73,000
down €73,000 (-63.5%), from €115,000 to €42,000
- Cash +€36,264
up €36,264 (+210.2%), from €17,253 to €53,517
mainly Other debts (+€74,339) and Current investments (+€73,000)
- Tangible fixed assets -€19,905
down €19,905 (-14.2%), from €140,240 to €120,335
of which Furniture and vehicles: -€25,935
- Receivables within one year -€4,175
down €4,175 (-19.5%), from €21,454 to €17,278
of which Other amounts receivable: -€5,395
- Reserves -€114,954
down €114,954 (-66.3%), from €173,277 to €58,323
- Other debts +€74,339
up €74,339 (+795.7%), from €9,342 to €83,681
- Debts after one year -€19,480
down €19,480 (-25.9%), from €75,141 to €55,661
- Tax, wage and social debts -€3,100
down €3,100 (-21.1%), from €14,723 to €11,623
- Gross operating margin +€18,699
up €18,699 (+20.6%), from €90,613 to €109,312
- Depreciation +€14,973
up €14,973 (+98.9%), from €15,141 to €30,113
- Taxes +€6,111
up €6,111 (+41.1%), from €14,881 to €20,992
- Financial income +€2,391
up €2,391 (+163.0%), from €1,467 to €3,858
- Financial charges -€1,829
down €1,829 (-35.2%), from €5,189 to €3,360
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 | €297,305 | €234,062 | -€63,244 | -21.3% |
| Fixed assets | 21/28 | €140,240 | €120,335 | -€19,905 | -14.2% |
| Tangible fixed assets | 22/27 | €140,240 | €120,335 | -€19,905 | -14.2% |
| Plant, machinery and equipment | 23 | €9,819 | €17,385 | +€7,566 | +77.0% |
| Furniture and vehicles | 24 | €120,235 | €94,301 | -€25,935 | -21.6% |
| Other tangible fixed assets | 26 | €10,186 | €8,650 | -€1,536 | -15.1% |
| Current assets | 29/58 | €157,065 | €113,727 | -€43,339 | -27.6% |
| Stocks and contracts in progress | 3 | €2,769 | €0 | -€2,769 | -100.0% |
| Stocks | 30/36 | €2,769 | €0 | -€2,769 | -100.0% |
| Amounts receivable within one year | 40/41 | €21,454 | €17,278 | -€4,175 | -19.5% |
| Trade receivables | 40 | €16,058 | €17,278 | +€1,220 | +7.6% |
| Other amounts receivable | 41 | €5,395 | €0 | -€5,395 | -100.0% |
| Current investments | 50/53 | €115,000 | €42,000 | -€73,000 | -63.5% |
| Cash at bank and in hand | 54/58 | €17,253 | €53,517 | +€36,264 | +210.2% |
| Deferred charges and accrued income | 490/1 | €590 | €932 | +€342 | +58.0% |
| Total equity and liabilities | 10/49 | €297,305 | €234,062 | -€63,244 | -21.3% |
| Equity | 10/15 | €176,277 | €61,323 | -€114,954 | -65.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €173,277 | €58,323 | -€114,954 | -66.3% |
| Distributable reserves | 133 | €173,277 | €58,323 | -€114,954 | -66.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €121,029 | €172,739 | +€51,711 | +42.7% |
| Amounts payable after more than one year | 17 | €75,141 | €55,661 | -€19,480 | -25.9% |
| Financial debts | 170/4 | €75,141 | €55,661 | -€19,480 | -25.9% |
| Amounts payable within one year | 42/48 | €45,217 | €117,078 | +€71,861 | +158.9% |
| Current portion of amounts payable after more than one year | 42 | €18,763 | €19,480 | +€717 | +3.8% |
| Trade debts | 44 | €2,390 | €2,293 | -€96 | -4.0% |
| Suppliers | 440/4 | €2,390 | €2,293 | -€96 | -4.0% |
| Taxes, remuneration and social security | 45 | €14,723 | €11,623 | -€3,100 | -21.1% |
| Taxes | 450/3 | €14,723 | €11,623 | -€3,100 | -21.1% |
| Other amounts payable | 47/48 | €9,342 | €83,681 | +€74,339 | +795.7% |
| Accrued charges and deferred income | 492/3 | €670 | €0 | -€670 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,141 | €30,113 | +€14,973 | +98.9% |
| Other operating charges | 640/8 | €716 | €382 | -€334 | -46.7% |
| Gross operating margin | 9900 | €90,613 | €109,312 | +€18,699 | +20.6% |
| Operating profit (loss) | 9901 | €74,756 | €78,817 | +€4,061 | +5.4% |
| Financial income | 75/76B | €1,467 | €3,858 | +€2,391 | +163.0% |
| Recurring financial income | 75 | €1,467 | €3,858 | +€2,391 | +163.0% |
| Financial charges | 65/66B | €5,189 | €3,360 | -€1,829 | -35.2% |
| Recurring financial charges | 65 | €5,189 | €3,360 | -€1,829 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €71,034 | €79,315 | +€8,281 | +11.7% |
| Income taxes | 67/77 | €14,881 | €20,992 | +€6,111 | +41.1% |
| Profit (loss) for the period | 9904 | €56,153 | €58,323 | +€2,170 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,153 | €58,323 | +€2,170 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.