EASY: 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.
EASY
Largest movements
- Financial fixed assets +€4,879
new in 2025: €4,879
- Receivables within one year -€1,613
down €1,613 (-43.1%), from €3,744 to €2,131
of which Trade receivables: -€2,696
- Tangible fixed assets +€398
up €398 (+7.4%), from €5,399 to €5,797
of which Furniture and vehicles: +€1,718
- Cash -€364
down €364 (-61.8%), from €590 to €225
mainly Trade debts (-€11,682) and Investment in fixed assets (net) (-€8,807)
- Profit (loss) carried forward +€13,258
up €13,258 (+33.9%), from -€39,166 to -€25,908
- Trade debts -€11,682
down €11,682 (-40.4%), from €28,884 to €17,203
- Tax, wage and social debts +€7,053
up €7,053 (+89.2%), from €7,905 to €14,958
- Contributions -€4,200
down €4,200 (-67.7%), from €6,200 to €2,000
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin -€29,024
down €29,024 (-54.4%), from €53,338 to €24,314
- Taxes -€1,004
down €1,004 (-12.5%), from €8,057 to €7,053
- Depreciation -€690
down €690 (-16.4%), from €4,221 to €3,531
- Other operating charges -€619
down €619 (-73.6%), from €842 to €222
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 | €9,732 | €13,032 | +€3,300 | +33.9% |
| Fixed assets | 21/28 | €5,399 | €10,675 | +€5,276 | +97.7% |
| Tangible fixed assets | 22/27 | €5,399 | €5,797 | +€398 | +7.4% |
| Plant, machinery and equipment | 23 | €2,448 | €1,128 | -€1,320 | -53.9% |
| Furniture and vehicles | 24 | €2,951 | €4,669 | +€1,718 | +58.2% |
| Financial fixed assets | 28 | - | €4,879 | +€4,879 | |
| Current assets | 29/58 | €4,333 | €2,356 | -€1,977 | -45.6% |
| Amounts receivable within one year | 40/41 | €3,744 | €2,131 | -€1,613 | -43.1% |
| Trade receivables | 40 | €2,696 | - | -€2,696 | |
| Other amounts receivable | 41 | €1,048 | €2,131 | +€1,084 | +103% |
| Cash at bank and in hand | 54/58 | €590 | €225 | -€364 | -61.8% |
| Total equity and liabilities | 10/49 | €9,732 | €13,032 | +€3,300 | +33.9% |
| Equity | 10/15 | -€31,106 | -€23,908 | +€7,198 | +23.1% |
| Contributions | 10/11 | €6,200 | €2,000 | -€4,200 | -67.7% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€39,166 | -€25,908 | +€13,258 | +33.9% |
| Amounts payable | 17/49 | €40,838 | €36,940 | -€3,899 | -9.5% |
| Amounts payable within one year | 42/48 | €40,838 | €36,940 | -€3,899 | -9.5% |
| Trade debts | 44 | €28,884 | €17,203 | -€11,682 | -40.4% |
| Suppliers | 440/4 | €28,884 | €17,203 | -€11,682 | -40.4% |
| Advances received on contracts in progress | 46 | €3,288 | €3,288 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,905 | €14,958 | +€7,053 | +89.2% |
| Taxes | 450/3 | €7,905 | €14,958 | +€7,053 | +89.2% |
| Other amounts payable | 47/48 | €761 | €1,492 | +€730 | +95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,221 | €3,531 | -€690 | -16.4% |
| Other operating charges | 640/8 | €842 | €222 | -€619 | -73.6% |
| Gross operating margin | 9900 | €53,338 | €24,314 | -€29,024 | -54.4% |
| Operating profit (loss) | 9901 | €48,275 | €20,561 | -€27,714 | -57.4% |
| Financial income | 75/76B | €58 | €327 | +€269 | +461% |
| Recurring financial income | 75 | €58 | €327 | +€269 | +461% |
| Financial charges | 65/66B | €672 | €577 | -€95 | -14.1% |
| Recurring financial charges | 65 | €672 | €577 | -€95 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €47,661 | €20,311 | -€27,350 | -57.4% |
| Income taxes | 67/77 | €8,057 | €7,053 | -€1,004 | -12.5% |
| Profit (loss) for the period | 9904 | €39,604 | €13,258 | -€26,346 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,604 | €13,258 | -€26,346 | -66.5% |
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 30 October 2026 via checked.be.