EZERSA GROUP: 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.
EZERSA GROUP
Largest movements
- Cash +€28,632
up €28,632 (+3,949%), from €725 to €29,357
mainly Net result for the year (+€28,014) and Other debts (+€6,635)
- Tangible fixed assets -€6,500
down €6,500 (-50.0%), from €13,000 to €6,500
- Receivables within one year +€2,708
up €2,708 (+95.1%), from €2,849 to €5,557
of which Other amounts receivable: +€2,985
- Profit (loss) carried forward +€28,014
up €28,014 (+65.1%), from -€43,048 to -€15,034
- Other debts +€6,635
up €6,635 (+22.5%), from €29,429 to €36,064
- Advances received -€6,000
no longer reported in 2024 (was €6,000)
- Tax, wage and social debts -€1,945
no longer reported in 2024 (was €1,945)
- Trade debts -€1,764
down €1,764 (-45.8%), from €3,848 to €2,084
- Gross operating margin +€29,134
up €29,134 (+522%), from €5,581 to €34,715
- Depreciation +€6,500
new in 2024: €6,500
- Other operating charges -€593
down €593 (-95.7%), from €620 to €27
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,774 | €41,714 | +€24,940 | +149% |
| Fixed assets | 21/28 | €13,200 | €6,700 | -€6,500 | -49.2% |
| Tangible fixed assets | 22/27 | €13,000 | €6,500 | -€6,500 | -50.0% |
| Other tangible fixed assets | 26 | €13,000 | €6,500 | -€6,500 | -50.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €3,574 | €35,014 | +€31,440 | +880% |
| Amounts receivable within one year | 40/41 | €2,849 | €5,557 | +€2,708 | +95.1% |
| Trade receivables | 40 | €2,849 | €2,572 | -€277 | -9.7% |
| Other amounts receivable | 41 | - | €2,985 | +€2,985 | |
| Cash at bank and in hand | 54/58 | €725 | €29,357 | +€28,632 | +3,949% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €16,774 | €41,714 | +€24,940 | +149% |
| Equity | 10/15 | -€24,448 | €3,566 | +€28,014 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,048 | -€15,034 | +€28,014 | +65.1% |
| Amounts payable | 17/49 | €41,222 | €38,148 | -€3,074 | -7.5% |
| Amounts payable within one year | 42/48 | €41,222 | €38,148 | -€3,074 | -7.5% |
| Trade debts | 44 | €3,848 | €2,084 | -€1,764 | -45.8% |
| Suppliers | 440/4 | €3,848 | €2,084 | -€1,764 | -45.8% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €1,945 | - | -€1,945 | |
| Taxes | 450/3 | €1,945 | - | -€1,945 | |
| Other amounts payable | 47/48 | €29,429 | €36,064 | +€6,635 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,500 | +€6,500 | |
| Other operating charges | 640/8 | €620 | €27 | -€593 | -95.7% |
| Gross operating margin | 9900 | €5,581 | €34,715 | +€29,134 | +522% |
| Operating profit (loss) | 9901 | €4,961 | €28,189 | +€23,228 | +468% |
| Financial charges | 65/66B | €140 | €175 | +€35 | +25.0% |
| Recurring financial charges | 65 | €140 | €175 | +€35 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €4,821 | €28,014 | +€23,193 | +481% |
| Profit (loss) for the period | 9904 | €4,821 | €28,014 | +€23,193 | +481% |
| Profit (loss) for the period to be appropriated | 9905 | €4,821 | €28,014 | +€23,193 | +481% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.