B-EYE: 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.
B-EYE
Largest movements
- Deferred charges and accrued income -€17,561
down €17,561 (-56.4%), from €31,137 to €13,576
- Tangible fixed assets -€17,288
down €17,288 (-25.9%), from €66,638 to €49,350
of which Furniture and vehicles: -€13,097
- Receivables within one year -€7,170
down €7,170 (-41.7%), from €17,191 to €10,021
of which Trade receivables: -€16,901
- Profit (loss) carried forward -€16,915
down €16,915, from €0 to -€16,915
- Accrued charges and deferred income -€13,238
down €13,238 (-70.0%), from €18,922 to €5,684
- Debts after one year -€7,568
down €7,568 (-43.3%), from €17,459 to €9,891
- Tax, wage and social debts -€3,177
down €3,177 (-100%), from €3,177 to €0
- Trade debts -€2,043
down €2,043 (-31.3%), from €6,524 to €4,481
- Gross operating margin -€18,597
down €18,597 (-86.5%), from €21,487 to €2,890
- Depreciation +€2,809
up €2,809 (+19.4%), from €14,479 to €17,288
- Taxes -€1,726
down €1,726 (-89.8%), from €1,922 to €195
- Other operating charges -€300
down €300 (-27.8%), from €1,080 to €780
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 | €181,318 | €140,249 | -€41,069 | -22.7% |
| Fixed assets | 21/28 | €66,638 | €49,350 | -€17,288 | -25.9% |
| Tangible fixed assets | 22/27 | €66,638 | €49,350 | -€17,288 | -25.9% |
| Plant, machinery and equipment | 23 | €1,529 | €1,036 | -€494 | -32.3% |
| Furniture and vehicles | 24 | €50,868 | €37,771 | -€13,097 | -25.7% |
| Other tangible fixed assets | 26 | €14,241 | €10,543 | -€3,698 | -26.0% |
| Current assets | 29/58 | €114,680 | €90,899 | -€23,781 | -20.7% |
| Amounts receivable within one year | 40/41 | €17,191 | €10,021 | -€7,170 | -41.7% |
| Trade receivables | 40 | €17,111 | €210 | -€16,901 | -98.8% |
| Other amounts receivable | 41 | €80 | €9,811 | +€9,731 | +12,179% |
| Cash at bank and in hand | 54/58 | €66,352 | €67,302 | +€950 | +1.4% |
| Deferred charges and accrued income | 490/1 | €31,137 | €13,576 | -€17,561 | -56.4% |
| Total equity and liabilities | 10/49 | €181,318 | €140,249 | -€41,069 | -22.7% |
| Equity | 10/15 | €114,819 | €97,904 | -€16,915 | -14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,219 | €96,219 | = | 0.0% |
| Distributable reserves | 133 | €96,219 | €96,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€16,915 | -€16,915 | |
| Amounts payable | 17/49 | €66,500 | €42,345 | -€24,154 | -36.3% |
| Amounts payable after more than one year | 17 | €17,459 | €9,891 | -€7,568 | -43.3% |
| Financial debts | 170/4 | €17,459 | €9,891 | -€7,568 | -43.3% |
| Amounts payable within one year | 42/48 | €30,118 | €26,770 | -€3,348 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €7,275 | €7,568 | +€294 | +4.0% |
| Financial debts | 43 | - | €54 | +€54 | |
| Credit institutions | 430/8 | - | €54 | +€54 | |
| Trade debts | 44 | €6,524 | €4,481 | -€2,043 | -31.3% |
| Suppliers | 440/4 | €6,524 | €4,481 | -€2,043 | -31.3% |
| Taxes, remuneration and social security | 45 | €3,177 | €0 | -€3,177 | -100% |
| Taxes | 450/3 | €3,177 | €0 | -€3,177 | -100% |
| Other amounts payable | 47/48 | €13,143 | €14,668 | +€1,525 | +11.6% |
| Accrued charges and deferred income | 492/3 | €18,922 | €5,684 | -€13,238 | -70.0% |
| Non-recurring operating income | 76A | €2,586 | €0 | -€2,586 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,479 | €17,288 | +€2,809 | +19.4% |
| Other operating charges | 640/8 | €1,080 | €780 | -€300 | -27.8% |
| Gross operating margin | 9900 | €21,487 | €2,890 | -€18,597 | -86.5% |
| Operating profit (loss) | 9901 | €5,928 | -€15,177 | -€21,105 | |
| Financial income | 75/76B | €5 | €12 | +€7 | +147% |
| Recurring financial income | 75 | €5 | €12 | +€7 | +147% |
| Financial charges | 65/66B | €1,618 | €1,554 | -€64 | -4.0% |
| Recurring financial charges | 65 | €1,618 | €1,554 | -€64 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €4,315 | -€16,719 | -€21,034 | |
| Income taxes | 67/77 | €1,922 | €195 | -€1,726 | -89.8% |
| Profit (loss) for the period | 9904 | €2,393 | -€16,915 | -€19,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,393 | -€16,915 | -€19,308 |
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 22 October 2026 via checked.be.