EZiENNA: 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.
EZiENNA
Largest movements
- Cash +€14,033
up €14,033 (+109.3%), from €12,838 to €26,871
mainly Trade debts (+€7,292) and Net result for the year (+€6,766)
- Receivables within one year +€2,120
up €2,120 (+15.3%), from €13,860 to €15,980
of which Trade receivables: +€1,688
- Tangible fixed assets -€1,666
down €1,666 (-66.6%), from €2,503 to €837
- Profit (loss) carried forward +€9,766
up €9,766 (+576.2%), from €1,695 to €11,461
- Trade debts +€7,292
up €7,292 (+154.9%), from €4,707 to €11,999
- Reserves -€3,000
down €3,000 (-18.2%), from €16,500 to €13,500
of which Distributable reserves: -€3,000
- Financial income +€3,017
new in 2025: €3,017
of which Financial income: +€3,017
- Other operating charges +€1,722
up €1,722 (+220.7%), from €780 to €2,502
- Gross operating margin -€1,505
down €1,505 (-10.2%), from €14,707 to €13,202
- Financial charges +€706
up €706 (+69.6%), from €1,015 to €1,721
- Taxes +€540
up €540 (+17.8%), from €3,025 to €3,565
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 | €29,202 | €43,688 | +€14,487 | +49.6% |
| Fixed assets | 21/28 | €2,503 | €837 | -€1,666 | -66.6% |
| Tangible fixed assets | 22/27 | €2,503 | €837 | -€1,666 | -66.6% |
| Furniture and vehicles | 24 | €2,503 | €837 | -€1,666 | -66.6% |
| Current assets | 29/58 | €26,698 | €42,851 | +€16,153 | +60.5% |
| Amounts receivable within one year | 40/41 | €13,860 | €15,980 | +€2,120 | +15.3% |
| Trade receivables | 40 | €13,050 | €14,738 | +€1,688 | +12.9% |
| Other amounts receivable | 41 | €810 | €1,242 | +€432 | +53.4% |
| Cash at bank and in hand | 54/58 | €12,838 | €26,871 | +€14,033 | +109.3% |
| Total equity and liabilities | 10/49 | €29,202 | €43,688 | +€14,487 | +49.6% |
| Equity | 10/15 | €23,195 | €29,961 | +€6,766 | +29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €16,500 | €13,500 | -€3,000 | -18.2% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | - | -€500 | |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Distributable reserves | 133 | €16,000 | €13,000 | -€3,000 | -18.8% |
| Profit (loss) carried forward | 14 | €1,695 | €11,461 | +€9,766 | +576.2% |
| Amounts payable | 17/49 | €6,007 | €13,727 | +€7,721 | +128.5% |
| Amounts payable within one year | 42/48 | €6,007 | €13,727 | +€7,721 | +128.5% |
| Trade debts | 44 | €4,707 | €11,999 | +€7,292 | +154.9% |
| Suppliers | 440/4 | €4,707 | €11,999 | +€7,292 | +154.9% |
| Taxes, remuneration and social security | 45 | €1,300 | €1,728 | +€428 | +32.9% |
| Taxes | 450/3 | €1,300 | €1,728 | +€428 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,727 | €1,666 | -€61 | -3.5% |
| Other operating charges | 640/8 | €780 | €2,502 | +€1,722 | +220.7% |
| Gross operating margin | 9900 | €14,707 | €13,202 | -€1,505 | -10.2% |
| Operating profit (loss) | 9901 | €12,199 | €9,034 | -€3,165 | -25.9% |
| Financial income | 75/76B | - | €3,017 | +€3,017 | |
| Recurring financial income | 75 | - | €3,017 | +€3,017 | |
| Non-recurring financial income | 76B | - | €3,017 | +€3,017 | |
| Financial charges | 65/66B | €1,015 | €1,721 | +€706 | +69.6% |
| Recurring financial charges | 65 | €1,015 | €1,721 | +€706 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €11,185 | €10,331 | -€854 | -7.6% |
| Income taxes | 67/77 | €3,025 | €3,565 | +€540 | +17.8% |
| Profit (loss) for the period | 9904 | €8,160 | €6,766 | -€1,394 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,160 | €6,766 | -€1,394 | -17.1% |
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 6 October 2026 via checked.be.