EZANS: 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.
EZANS
Largest movements
- Receivables within one year -€22,190
down €22,190 (-31.6%), from €70,242 to €48,052
of which Trade receivables: -€45,093
- Cash +€8,012
up €8,012 (+6,925%), from €116 to €8,128
mainly Receivables within one year (+€22,190) and Tax, wage and social debts (+€14,551)
- Tangible fixed assets +€1,246
new in 2025: €1,246
- Advances received -€42,562
no longer reported in 2025 (was €42,562)
- Tax, wage and social debts +€14,551
up €14,551 (+603%), from €2,414 to €16,965
of which Remuneration and social security: +€11,526
- Profit (loss) carried forward +€10,802
up €10,802 (+122%), from €8,853 to €19,655
- Trade debts +€4,277
up €4,277 (+31.6%), from €13,529 to €17,807
- Gross operating margin +€37,793
up €37,793 (+330%), from €11,457 to €49,250
- Staff costs +€34,000
new in 2025: €34,000
- Other operating charges +€985
up €985 (+268%), from €368 to €1,353
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 | €70,358 | €57,426 | -€12,932 | -18.4% |
| Fixed assets | 21/28 | - | €1,246 | +€1,246 | |
| Tangible fixed assets | 22/27 | - | €1,246 | +€1,246 | |
| Plant, machinery and equipment | 23 | - | €1,246 | +€1,246 | |
| Current assets | 29/58 | €70,358 | €56,180 | -€14,178 | -20.2% |
| Amounts receivable within one year | 40/41 | €70,242 | €48,052 | -€22,190 | -31.6% |
| Trade receivables | 40 | €55,042 | €9,948 | -€45,093 | -81.9% |
| Other amounts receivable | 41 | €15,200 | €38,104 | +€22,903 | +151% |
| Cash at bank and in hand | 54/58 | €116 | €8,128 | +€8,012 | +6,925% |
| Total equity and liabilities | 10/49 | €70,358 | €57,426 | -€12,932 | -18.4% |
| Equity | 10/15 | €11,853 | €22,655 | +€10,802 | +91.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,853 | €19,655 | +€10,802 | +122% |
| Amounts payable | 17/49 | €58,505 | €34,771 | -€23,734 | -40.6% |
| Amounts payable within one year | 42/48 | €58,505 | €34,771 | -€23,734 | -40.6% |
| Trade debts | 44 | €13,529 | €17,807 | +€4,277 | +31.6% |
| Suppliers | 440/4 | €13,529 | €17,807 | +€4,277 | +31.6% |
| Advances received on contracts in progress | 46 | €42,562 | - | -€42,562 | |
| Taxes, remuneration and social security | 45 | €2,414 | €16,965 | +€14,551 | +603% |
| Taxes | 450/3 | €2,414 | €5,439 | +€3,025 | +125% |
| Remuneration and social security | 454/9 | - | €11,526 | +€11,526 | |
| Remuneration, social security and pensions | 62 | - | €34,000 | +€34,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €165 | +€165 | |
| Other operating charges | 640/8 | €368 | €1,353 | +€985 | +268% |
| Gross operating margin | 9900 | €11,457 | €49,250 | +€37,793 | +330% |
| Operating profit (loss) | 9901 | €11,089 | €13,732 | +€2,643 | +23.8% |
| Financial income | 75/76B | €312 | - | -€312 | |
| Recurring financial income | 75 | €312 | - | -€312 | |
| Financial charges | 65/66B | €134 | €172 | +€38 | +28.0% |
| Recurring financial charges | 65 | €134 | €172 | +€38 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €11,267 | €13,560 | +€2,293 | +20.4% |
| Income taxes | 67/77 | €2,414 | €2,759 | +€345 | +14.3% |
| Profit (loss) for the period | 9904 | €8,853 | €10,802 | +€1,949 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,853 | €10,802 | +€1,949 | +22.0% |
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 13 October 2026 via checked.be.