EZAYA: 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.
EZAYA
Largest movements
- Tangible fixed assets -€528,355
down €528,355 (-97.8%), from €540,318 to €11,962
of which Land and buildings: -€524,410
- Cash +€153,134
up €153,134, from €0 to €153,134
mainly Investment in fixed assets (net) (+€516,747) and Net result for the year (+€25,138)
- Debts after one year -€354,124
down €354,124 (-100%), from €354,124 to €0
- Profit (loss) carried forward +€25,138
up €25,138 (+5.4%), from €468,669 to €493,807
- Current portion of long-term debt -€20,409
down €20,409 (-100%), from €20,409 to €0
- Gross operating margin +€26,337
up €26,337 (+97.3%), from €27,059 to €53,396
- Taxes +€10,589
up €10,589 (+527%), from €2,011 to €12,600
- Depreciation -€10,087
down €10,087 (-46.9%), from €21,526 to €11,438
- Financial charges +€2,103
up €2,103 (+17.5%), from €11,984 to €14,087
- Financial income +€1,923
up €1,923 (+18.4%), from €10,475 to €12,399
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 | €876,679 | €513,620 | -€363,059 | -41.4% |
| Fixed assets | 21/28 | €540,418 | €12,232 | -€528,185 | -97.7% |
| Tangible fixed assets | 22/27 | €540,318 | €11,962 | -€528,355 | -97.8% |
| Land and buildings | 22 | €524,410 | €0 | -€524,410 | -100% |
| Furniture and vehicles | 24 | €15,907 | €11,962 | -€3,945 | -24.8% |
| Financial fixed assets | 28 | €100 | €270 | +€170 | +170% |
| Current assets | 29/58 | €336,262 | €501,388 | +€165,126 | +49.1% |
| Amounts receivable after more than one year | 29 | €287,000 | €287,000 | = | 0.0% |
| Other amounts receivable | 291 | €287,000 | €287,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,146 | €56,641 | +€8,495 | +17.6% |
| Trade receivables | 40 | €5,895 | €13,136 | +€7,242 | +123% |
| Other amounts receivable | 41 | €42,251 | €43,504 | +€1,254 | +3.0% |
| Current investments | 50/53 | - | €3,600 | +€3,600 | |
| Cash at bank and in hand | 54/58 | €0 | €153,134 | +€153,134 | |
| Deferred charges and accrued income | 490/1 | €1,116 | €1,013 | -€103 | -9.3% |
| Total equity and liabilities | 10/49 | €876,679 | €513,620 | -€363,059 | -41.4% |
| Equity | 10/15 | €487,269 | €512,407 | +€25,138 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,669 | €493,807 | +€25,138 | +5.4% |
| Amounts payable | 17/49 | €389,410 | €1,213 | -€388,197 | -99.7% |
| Amounts payable after more than one year | 17 | €354,124 | €0 | -€354,124 | -100% |
| Financial debts | 170/4 | €354,124 | €0 | -€354,124 | -100% |
| Amounts payable within one year | 42/48 | €35,286 | €1,213 | -€34,073 | -96.6% |
| Current portion of amounts payable after more than one year | 42 | €20,409 | €0 | -€20,409 | -100% |
| Financial debts | 43 | €7,333 | €0 | -€7,333 | -100% |
| Credit institutions | 430/8 | €7,333 | €0 | -€7,333 | -100% |
| Trade debts | 44 | €2,777 | €1,213 | -€1,564 | -56.3% |
| Suppliers | 440/4 | €2,777 | €1,213 | -€1,564 | -56.3% |
| Taxes, remuneration and social security | 45 | €4,766 | €0 | -€4,766 | -100% |
| Taxes | 450/3 | €2,466 | €0 | -€2,466 | -100% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,526 | €11,438 | -€10,087 | -46.9% |
| Other operating charges | 640/8 | €1,148 | €2,531 | +€1,383 | +120% |
| Gross operating margin | 9900 | €27,059 | €53,396 | +€26,337 | +97.3% |
| Operating profit (loss) | 9901 | €4,385 | €39,426 | +€35,041 | +799% |
| Financial income | 75/76B | €10,475 | €12,399 | +€1,923 | +18.4% |
| Recurring financial income | 75 | €10,475 | €12,399 | +€1,923 | +18.4% |
| Financial charges | 65/66B | €11,984 | €14,087 | +€2,103 | +17.5% |
| Recurring financial charges | 65 | €11,984 | €14,087 | +€2,103 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €2,876 | €37,738 | +€34,862 | +1,212% |
| Income taxes | 67/77 | €2,011 | €12,600 | +€10,589 | +527% |
| Profit (loss) for the period | 9904 | €866 | €25,138 | +€24,272 | +2,804% |
| Profit (loss) for the period to be appropriated | 9905 | €866 | €25,138 | +€24,272 | +2,804% |
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 14 October 2026 via checked.be.