EZAP: 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.
EZAP
Largest movements
- Cash +€11,047
up €11,047 (+40.8%), from €27,103 to €38,150
mainly Net result for the year (+€7,814) and Tax, wage and social debts (+€5,604)
- Receivables within one year +€2,628
up €2,628 (+24.2%), from €10,846 to €13,474
of which Other amounts receivable: +€3,115
- Financial fixed assets +€1,000
new in 2025: €1,000
- Profit (loss) carried forward +€7,814
up €7,814 (+33.8%), from €23,116 to €30,930
- Tax, wage and social debts +€5,604
up €5,604 (+51.7%), from €10,835 to €16,440
- Other debts +€1,246
up €1,246 (+1176.6%), from €106 to €1,352
- Gross operating margin -€19,521
down €19,521 (-61.6%), from €31,691 to €12,170
- Taxes -€4,180
down €4,180 (-55.3%), from €7,563 to €3,383
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 | €39,953 | €54,245 | +€14,293 | +35.8% |
| Fixed assets | 21/28 | €2,003 | €2,519 | +€516 | +25.8% |
| Tangible fixed assets | 22/27 | €2,003 | €1,519 | -€484 | -24.2% |
| Plant, machinery and equipment | 23 | €2,003 | €1,519 | -€484 | -24.2% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €37,949 | €51,726 | +€13,777 | +36.3% |
| Amounts receivable within one year | 40/41 | €10,846 | €13,474 | +€2,628 | +24.2% |
| Trade receivables | 40 | €10,772 | €10,285 | -€487 | -4.5% |
| Other amounts receivable | 41 | €74 | €3,189 | +€3,115 | +4192.1% |
| Cash at bank and in hand | 54/58 | €27,103 | €38,150 | +€11,047 | +40.8% |
| Deferred charges and accrued income | 490/1 | - | €102 | +€102 | |
| Total equity and liabilities | 10/49 | €39,953 | €54,245 | +€14,293 | +35.8% |
| Equity | 10/15 | €28,116 | €35,930 | +€7,814 | +27.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,116 | €30,930 | +€7,814 | +33.8% |
| Amounts payable | 17/49 | €11,836 | €18,315 | +€6,479 | +54.7% |
| Amounts payable within one year | 42/48 | €11,836 | €18,315 | +€6,479 | +54.7% |
| Trade debts | 44 | €895 | €523 | -€372 | -41.5% |
| Suppliers | 440/4 | €895 | €523 | -€372 | -41.5% |
| Taxes, remuneration and social security | 45 | €10,835 | €16,440 | +€5,604 | +51.7% |
| Taxes | 450/3 | €10,835 | €16,440 | +€5,604 | +51.7% |
| Other amounts payable | 47/48 | €106 | €1,352 | +€1,246 | +1176.6% |
| Non-recurring operating income | 76A | €189 | €189 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €484 | +€68 | +16.2% |
| Other operating charges | 640/8 | €540 | €249 | -€291 | -53.9% |
| Gross operating margin | 9900 | €31,691 | €12,170 | -€19,521 | -61.6% |
| Operating profit (loss) | 9901 | €30,734 | €11,437 | -€19,297 | -62.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +16600.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +16600.0% |
| Financial charges | 65/66B | €55 | €241 | +€186 | +340.0% |
| Recurring financial charges | 65 | €55 | €241 | +€186 | +340.0% |
| Profit (loss) for the period before taxes | 9903 | €30,679 | €11,197 | -€19,482 | -63.5% |
| Income taxes | 67/77 | €7,563 | €3,383 | -€4,180 | -55.3% |
| Profit (loss) for the period | 9904 | €23,116 | €7,814 | -€15,302 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,116 | €7,814 | -€15,302 | -66.2% |
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.