DIDIER EYCKEN: 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.
DIDIER EYCKEN
Largest movements
- Cash -€11,726
down €11,726 (-28.2%), from €41,560 to €29,834
mainly Contributions, distributions and other (-€34,832) and Investment in fixed assets (net) (-€19,786)
- Receivables within one year -€6,609
down €6,609 (-51.4%), from €12,862 to €6,253
- Tangible fixed assets +€1,303
up €1,303 (+4.1%), from €32,032 to €33,335
of which Furniture and vehicles: +€9,030
- Reserves -€20,229
down €20,229 (-33.9%), from €59,686 to €39,458
of which Distributable reserves: -€20,229
- Trade debts +€7,567
up €7,567 (+247%), from €3,062 to €10,629
- Debts after one year -€3,217
down €3,217 (-40.6%), from €7,920 to €4,704
- Current portion of long-term debt -€1,930
down €1,930 (-24.6%), from €7,838 to €5,908
- Tax, wage and social debts +€989
up €989 (+46.0%), from €2,150 to €3,139
of which Remuneration and social security: +€944
- Staff costs -€23,310
down €23,310 (-71.9%), from €32,398 to €9,088
- Gross operating margin -€20,403
down €20,403 (-27.6%), from €74,058 to €53,655
- Taxes +€4,246
up €4,246 (+146%), from €2,917 to €7,163
- Depreciation +€3,892
up €3,892 (+26.7%), from €14,591 to €18,483
- Other operating charges -€915
down €915 (-24.6%), from €3,715 to €2,800
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 | €93,703 | €76,238 | -€17,466 | -18.6% |
| Fixed assets | 21/28 | €32,782 | €34,085 | +€1,303 | +4.0% |
| Tangible fixed assets | 22/27 | €32,032 | €33,335 | +€1,303 | +4.1% |
| Plant, machinery and equipment | 23 | €14,330 | €5,569 | -€8,760 | -61.1% |
| Furniture and vehicles | 24 | €16,539 | €25,569 | +€9,030 | +54.6% |
| Other tangible fixed assets | 26 | €1,164 | €2,197 | +€1,033 | +88.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €60,921 | €42,152 | -€18,769 | -30.8% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,862 | €6,253 | -€6,609 | -51.4% |
| Other amounts receivable | 41 | €12,862 | €6,253 | -€6,609 | -51.4% |
| Cash at bank and in hand | 54/58 | €41,560 | €29,834 | -€11,726 | -28.2% |
| Deferred charges and accrued income | 490/1 | €5,500 | €5,066 | -€434 | -7.9% |
| Total equity and liabilities | 10/49 | €93,703 | €76,238 | -€17,466 | -18.6% |
| Equity | 10/15 | €72,086 | €51,858 | -€20,229 | -28.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,686 | €39,458 | -€20,229 | -33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,826 | €37,598 | -€20,229 | -35.0% |
| Amounts payable | 17/49 | €21,617 | €24,380 | +€2,763 | +12.8% |
| Amounts payable after more than one year | 17 | €7,920 | €4,704 | -€3,217 | -40.6% |
| Financial debts | 170/4 | €7,920 | €4,704 | -€3,217 | -40.6% |
| Amounts payable within one year | 42/48 | €13,696 | €19,676 | +€5,980 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €7,838 | €5,908 | -€1,930 | -24.6% |
| Trade debts | 44 | €3,062 | €10,629 | +€7,567 | +247% |
| Suppliers | 440/4 | €3,062 | €10,629 | +€7,567 | +247% |
| Taxes, remuneration and social security | 45 | €2,150 | €3,139 | +€989 | +46.0% |
| Taxes | 450/3 | €2,150 | €2,195 | +€45 | +2.1% |
| Remuneration and social security | 454/9 | - | €944 | +€944 | |
| Other amounts payable | 47/48 | €647 | - | -€647 | |
| Remuneration, social security and pensions | 62 | €32,398 | €9,088 | -€23,310 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,591 | €18,483 | +€3,892 | +26.7% |
| Other operating charges | 640/8 | €3,715 | €2,800 | -€915 | -24.6% |
| Gross operating margin | 9900 | €74,058 | €53,655 | -€20,403 | -27.6% |
| Operating profit (loss) | 9901 | €23,354 | €23,284 | -€70 | -0.3% |
| Financial income | 75/76B | €152 | €231 | +€79 | +52.3% |
| Recurring financial income | 75 | €152 | €231 | +€79 | +52.3% |
| Financial charges | 65/66B | €2,261 | €1,749 | -€512 | -22.7% |
| Recurring financial charges | 65 | €2,261 | €1,749 | -€512 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €21,244 | €21,766 | +€521 | +2.5% |
| Income taxes | 67/77 | €2,917 | €7,163 | +€4,246 | +146% |
| Profit (loss) for the period | 9904 | €18,327 | €14,603 | -€3,724 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,327 | €14,603 | -€3,724 | -20.3% |
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 1 November 2026 via checked.be.