Dr. EYKERMAN Magali: 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.
Dr. EYKERMAN Magali
Largest movements
- Tangible fixed assets -€16,349
down €16,349 (-20.0%), from €81,743 to €65,393
of which Furniture and vehicles: -€8,680
- Cash -€13,280
down €13,280 (-99.2%), from €13,380 to €100
mainly Contributions, distributions and other (-€30,600) and Debts after one year (-€9,593)
- Receivables within one year -€10,007
down €10,007 (-51.8%), from €19,308 to €9,300
of which Other amounts receivable: -€10,007
- Deferred charges and accrued income +€2,759
up €2,759 (+65.3%), from €4,225 to €6,984
- Reserves -€30,600
down €30,600 (-64.9%), from €47,182 to €16,582
of which Distributable reserves: -€30,600
- Other debts +€10,600
new in 2025: €10,600
- Debts after one year -€9,593
down €9,593 (-27.8%), from €34,501 to €24,908
- Profit (loss) carried forward -€5,460
down €5,460 (-84.1%), from €6,494 to €1,034
- Tax, wage and social debts -€2,400
no longer reported in 2025 (was €2,400)
- Gross operating margin -€44,488
down €44,488 (-69.4%), from €64,082 to €19,594
- Depreciation +€3,698
up €3,698 (+25.0%), from €14,767 to €18,464
- Taxes -€2,678
down €2,678 (-53.6%), from €5,000 to €2,322
- Financial charges +€1,428
up €1,428 (+213%), from €670 to €2,098
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 | €118,655 | €81,778 | -€36,877 | -31.1% |
| Fixed assets | 21/28 | €81,743 | €65,393 | -€16,349 | -20.0% |
| Tangible fixed assets | 22/27 | €81,743 | €65,393 | -€16,349 | -20.0% |
| Plant, machinery and equipment | 23 | €1,297 | €897 | -€400 | -30.8% |
| Furniture and vehicles | 24 | €44,776 | €36,096 | -€8,680 | -19.4% |
| Other tangible fixed assets | 26 | €35,669 | €28,400 | -€7,269 | -20.4% |
| Current assets | 29/58 | €36,913 | €16,385 | -€20,528 | -55.6% |
| Amounts receivable within one year | 40/41 | €19,308 | €9,300 | -€10,007 | -51.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €19,308 | €9,300 | -€10,007 | -51.8% |
| Cash at bank and in hand | 54/58 | €13,380 | €100 | -€13,280 | -99.2% |
| Deferred charges and accrued income | 490/1 | €4,225 | €6,984 | +€2,759 | +65.3% |
| Total equity and liabilities | 10/49 | €118,655 | €81,778 | -€36,877 | -31.1% |
| Equity | 10/15 | €72,276 | €36,216 | -€36,060 | -49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,182 | €16,582 | -€30,600 | -64.9% |
| 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 | €45,322 | €14,722 | -€30,600 | -67.5% |
| Profit (loss) carried forward | 14 | €6,494 | €1,034 | -€5,460 | -84.1% |
| Amounts payable | 17/49 | €46,379 | €45,562 | -€817 | -1.8% |
| Amounts payable after more than one year | 17 | €34,501 | €24,908 | -€9,593 | -27.8% |
| Financial debts | 170/4 | €34,501 | €24,908 | -€9,593 | -27.8% |
| Amounts payable within one year | 42/48 | €11,878 | €20,654 | +€8,776 | +73.9% |
| Current portion of amounts payable after more than one year | 42 | €7,326 | €8,623 | +€1,297 | +17.7% |
| Trade debts | 44 | €2,152 | €1,431 | -€721 | -33.5% |
| Suppliers | 440/4 | €2,152 | €1,431 | -€721 | -33.5% |
| Taxes, remuneration and social security | 45 | €2,400 | - | -€2,400 | |
| Taxes | 450/3 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | - | €10,600 | +€10,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,767 | €18,464 | +€3,698 | +25.0% |
| Other operating charges | 640/8 | €1,319 | €882 | -€437 | -33.1% |
| Non-recurring operating charges | 66A | €547 | €1,350 | +€804 | +147% |
| Gross operating margin | 9900 | €64,082 | €19,594 | -€44,488 | -69.4% |
| Operating profit (loss) | 9901 | €47,449 | -€1,103 | -€48,552 | |
| Financial income | 75/76B | €380 | €62 | -€317 | -83.6% |
| Recurring financial income | 75 | €380 | €62 | -€317 | -83.6% |
| Financial charges | 65/66B | €670 | €2,098 | +€1,428 | +213% |
| Recurring financial charges | 65 | €670 | €2,098 | +€1,428 | +213% |
| Profit (loss) for the period before taxes | 9903 | €47,159 | -€3,138 | -€50,297 | |
| Income taxes | 67/77 | €5,000 | €2,322 | -€2,678 | -53.6% |
| Profit (loss) for the period | 9904 | €42,159 | -€5,460 | -€47,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,159 | -€5,460 | -€47,619 |
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 25 October 2026 via checked.be.