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EZMEE: 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.

What changed

EZMEE

BE 0645.595.376
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€23,491
2024 · €4,940-€28,431
Equity
€10,507
2024 · €33,998-€23,491
Cash
€597
2024 · €14,566-€13,969
Balance sheet total
€85,403
2024 · €40,172+€45,231

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€62,735

    up €62,735 (+824.9%), from €7,606 to €70,341

  • Cash -€13,969

    down €13,969 (-95.9%), from €14,566 to €597

    mainly Investment in fixed assets (net) (-€62,735) and Net result for the year (-€23,491)

  • Receivables within one year -€3,291

    down €3,291 (-19.6%), from €16,798 to €13,507

    of which Other amounts receivable: -€3,049

Equity and liabilities
  • Debts after one year +€62,735

    new in 2025: €62,735

  • Profit (loss) carried forward -€23,491

    down €23,491 (-1139.0%), from -€2,062 to -€25,553

  • Tax, wage and social debts +€5,862

    up €5,862 (+149.7%), from €3,916 to €9,778

    of which Remuneration and social security: +€7,145

  • Accrued charges and deferred income +€1,000

    new in 2025: €1,000

  • Other debts -€988

    down €988 (-76.3%), from €1,295 to €307

Income statement
  • Gross operating margin -€30,610

    down €30,610, from €8,710 to -€21,899

  • Taxes -€1,940

    down €1,940 (-91.7%), from €2,116 to €176

  • Depreciation -€381

    down €381 (-60.1%), from €634 to €253

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,940
Gross operating margin -€30,610
Depreciation +€381
Other operating charges -€134
Financial income -€15
Financial charges +€7
Taxes +€1,940
Result 2025 -€23,491

Cash bridge derived

cash 2024 to 2025

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.

From operations -€13,969
Investment -€62,735
Financing +€62,735
Cash 2024 €14,566
Net result for the year -€23,491
Depreciation +€253
Receivables within one year +€3,291
Smaller working-capital items +€104
Tax, wage and social debts +€5,862
Other debts -€988
Accrued charges and deferred income +€1,000
Investment in fixed assets (net) -€62,735
Debts after one year +€62,735
Cash 2025 €597
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €40,172 €85,403 +€45,231 +112.6%
Fixed assets 21/28 €7,858 €70,341 +€62,483 +795.1%
Tangible fixed assets 22/27 €253 - -€253
Plant, machinery and equipment 23 €253 - -€253
Financial fixed assets 28 €7,606 €70,341 +€62,735 +824.9%
Current assets 29/58 €32,313 €15,062 -€17,252 -53.4%
Amounts receivable within one year 40/41 €16,798 €13,507 -€3,291 -19.6%
Trade receivables 40 €7,865 €7,623 -€242 -3.1%
Other amounts receivable 41 €8,933 €5,884 -€3,049 -34.1%
Cash at bank and in hand 54/58 €14,566 €597 -€13,969 -95.9%
Deferred charges and accrued income 490/1 €950 €958 +€8 +0.9%
Total equity and liabilities 10/49 €40,172 €85,403 +€45,231 +112.6%
Equity 10/15 €33,998 €10,507 -€23,491 -69.1%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €29,860 €29,860 = 0.0%
Distributable reserves 133 €29,860 €29,860 = 0.0%
Profit (loss) carried forward 14 -€2,062 -€25,553 -€23,491 -1139.0%
Amounts payable 17/49 €6,174 €74,896 +€68,722 +1113.1%
Amounts payable after more than one year 17 - €62,735 +€62,735
Other amounts payable 178/9 - €62,735 +€62,735
Amounts payable within one year 42/48 €6,174 €11,161 +€4,986 +80.8%
Trade debts 44 €964 €1,076 +€112 +11.6%
Suppliers 440/4 €964 €1,076 +€112 +11.6%
Taxes, remuneration and social security 45 €3,916 €9,778 +€5,862 +149.7%
Taxes 450/3 €3,916 €2,632 -€1,283 -32.8%
Remuneration and social security 454/9 - €7,145 +€7,145
Other amounts payable 47/48 €1,295 €307 -€988 -76.3%
Accrued charges and deferred income 492/3 - €1,000 +€1,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €634 €253 -€381 -60.1%
Other operating charges 640/8 €858 €992 +€134 +15.7%
Gross operating margin 9900 €8,710 -€21,899 -€30,610
Operating profit (loss) 9901 €7,219 -€23,144 -€30,363
Financial income 75/76B €20 €5 -€15 -74.6%
Recurring financial income 75 €20 €5 -€15 -74.6%
Financial charges 65/66B €182 €175 -€7 -3.7%
Recurring financial charges 65 €182 €175 -€7 -3.7%
Profit (loss) for the period before taxes 9903 €7,056 -€23,315 -€30,371
Income taxes 67/77 €2,116 €176 -€1,940 -91.7%
Profit (loss) for the period 9904 €4,940 -€23,491 -€28,431
Profit (loss) for the period to be appropriated 9905 €4,940 -€23,491 -€28,431

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.