EzAccounting: 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.
EzAccounting
Largest movements
- Cash +€97,930
up €97,930 (+106%), from €92,758 to €190,688
mainly Net result for the year (+€111,461) and Tax, wage and social debts (+€7,714)
- Current investments +€25,000
up €25,000 (+22.7%), from €110,000 to €135,000
- Reserves +€111,461
up €111,461 (+44.1%), from €252,641 to €364,102
- Tax, wage and social debts +€7,714
up €7,714 (+34.3%), from €22,521 to €30,235
- Gross operating margin +€20,265
up €20,265 (+14.4%), from €141,076 to €161,341
- Taxes +€7,957
up €7,957 (+20.5%), from €38,865 to €46,822
- Depreciation -€6,971
down €6,971 (-58.2%), from €11,968 to €4,997
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.
Derived cash bridge
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 | €278,761 | €398,120 | +€119,359 | +42.8% |
| Fixed assets | 21/28 | €7,843 | €5,490 | -€2,353 | -30.0% |
| Tangible fixed assets | 22/27 | €7,843 | €5,490 | -€2,353 | -30.0% |
| Plant, machinery and equipment | 23 | €248 | - | -€248 | |
| Furniture and vehicles | 24 | €7,595 | €5,490 | -€2,105 | -27.7% |
| Current assets | 29/58 | €270,918 | €392,630 | +€121,712 | +44.9% |
| Amounts receivable within one year | 40/41 | €65,794 | €64,886 | -€908 | -1.4% |
| Trade receivables | 40 | €63,356 | €64,886 | +€1,531 | +2.4% |
| Other amounts receivable | 41 | €2,438 | - | -€2,438 | |
| Current investments | 50/53 | €110,000 | €135,000 | +€25,000 | +22.7% |
| Cash at bank and in hand | 54/58 | €92,758 | €190,688 | +€97,930 | +106% |
| Deferred charges and accrued income | 490/1 | €2,366 | €2,056 | -€311 | -13.1% |
| Total equity and liabilities | 10/49 | €278,761 | €398,120 | +€119,359 | +42.8% |
| Equity | 10/15 | €255,641 | €367,102 | +€111,461 | +43.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €252,641 | €364,102 | +€111,461 | +44.1% |
| Distributable reserves | 133 | €252,641 | €364,102 | +€111,461 | +44.1% |
| Amounts payable | 17/49 | €23,120 | €31,018 | +€7,897 | +34.2% |
| Amounts payable within one year | 42/48 | €23,120 | €31,018 | +€7,897 | +34.2% |
| Trade debts | 44 | €599 | €50 | -€549 | -91.6% |
| Suppliers | 440/4 | €599 | €50 | -€549 | -91.6% |
| Taxes, remuneration and social security | 45 | €22,521 | €30,235 | +€7,714 | +34.3% |
| Taxes | 450/3 | €22,521 | €30,235 | +€7,714 | +34.3% |
| Other amounts payable | 47/48 | - | €732 | +€732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,968 | €4,997 | -€6,971 | -58.2% |
| Other operating charges | 640/8 | €513 | €530 | +€17 | +3.4% |
| Gross operating margin | 9900 | €141,076 | €161,341 | +€20,265 | +14.4% |
| Operating profit (loss) | 9901 | €128,596 | €155,814 | +€27,218 | +21.2% |
| Financial income | 75/76B | €3,820 | €3,340 | -€480 | -12.6% |
| Recurring financial income | 75 | €3,820 | €3,340 | -€480 | -12.6% |
| Financial charges | 65/66B | €869 | €870 | +€1 | +0.2% |
| Recurring financial charges | 65 | €869 | €870 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €131,547 | €158,283 | +€26,736 | +20.3% |
| Income taxes | 67/77 | €38,865 | €46,822 | +€7,957 | +20.5% |
| Profit (loss) for the period | 9904 | €92,682 | €111,461 | +€18,779 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,682 | €111,461 | +€18,779 | +20.3% |
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 28 October 2026 via checked.be.