EAGLE-VIEW CONSULTANCY: 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.
EAGLE-VIEW CONSULTANCY
Largest movements
- Receivables within one year -€63,152
down €63,152 (-69.1%), from €91,411 to €28,259
of which Other amounts receivable: -€68,771
- Tangible fixed assets -€23,501
down €23,501 (-3.4%), from €686,485 to €662,983
of which Land and buildings: -€16,032
- Provisions -€135,975
down €135,975 (-100%), from €135,975 to €0
- Profit (loss) carried forward +€82,892
up €82,892 (+97.9%), from -€84,699 to -€1,806
- Other debts -€19,239
down €19,239 (-17.3%), from €110,992 to €91,752
- Reserves -€18,114
down €18,114 (-100%), from €18,114 to €0
- Gross operating margin +€162,587
up €162,587 (+480%), from €33,857 to €196,444
- Taxes +€9,645
up €9,645 (+1,298%), from €743 to €10,388
- Financial charges +€3,420
up €3,420 (+50.9%), from €6,724 to €10,144
- Depreciation +€2,895
up €2,895 (+12.2%), from €23,829 to €26,724
- Financial income -€2,764
down €2,764 (-100.0%), from €2,765 to €1
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 | €855,515 | €769,034 | -€86,481 | -10.1% |
| Fixed assets | 21/28 | €686,485 | €662,983 | -€23,501 | -3.4% |
| Tangible fixed assets | 22/27 | €686,485 | €662,983 | -€23,501 | -3.4% |
| Land and buildings | 22 | €647,235 | €631,203 | -€16,032 | -2.5% |
| Plant, machinery and equipment | 23 | €831 | €718 | -€112 | -13.5% |
| Furniture and vehicles | 24 | €38,419 | €31,062 | -€7,357 | -19.1% |
| Current assets | 29/58 | €169,031 | €106,051 | -€62,980 | -37.3% |
| Amounts receivable within one year | 40/41 | €91,411 | €28,259 | -€63,152 | -69.1% |
| Trade receivables | 40 | €22,634 | €28,254 | +€5,619 | +24.8% |
| Other amounts receivable | 41 | €68,777 | €6 | -€68,771 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €74,202 | €72,111 | -€2,091 | -2.8% |
| Deferred charges and accrued income | 490/1 | €3,418 | €5,680 | +€2,263 | +66.2% |
| Total equity and liabilities | 10/49 | €855,515 | €769,034 | -€86,481 | -10.1% |
| Equity | 10/15 | €581,499 | €646,277 | +€64,778 | +11.1% |
| Contributions | 10/11 | €648,083 | €648,083 | = | 0.0% |
| Reserves | 13 | €18,114 | €0 | -€18,114 | -100% |
| Distributable reserves | 133 | €18,114 | €0 | -€18,114 | -100% |
| Profit (loss) carried forward | 14 | -€84,699 | -€1,806 | +€82,892 | +97.9% |
| Provisions and deferred taxes | 16 | €135,975 | €0 | -€135,975 | -100% |
| Provisions for liabilities and charges | 160/5 | €135,975 | €0 | -€135,975 | -100% |
| Other liabilities and charges | 164/5 | €135,975 | €0 | -€135,975 | -100% |
| Amounts payable | 17/49 | €138,042 | €122,758 | -€15,284 | -11.1% |
| Amounts payable within one year | 42/48 | €138,042 | €122,758 | -€15,284 | -11.1% |
| Financial debts | 43 | €47 | €26 | -€21 | -44.6% |
| Other loans | 439 | €47 | €26 | -€21 | -44.6% |
| Trade debts | 44 | €3,420 | €2,324 | -€1,096 | -32.0% |
| Suppliers | 440/4 | €3,420 | €2,324 | -€1,096 | -32.0% |
| Taxes, remuneration and social security | 45 | €23,583 | €28,655 | +€5,072 | +21.5% |
| Taxes | 450/3 | €23,583 | €28,655 | +€5,072 | +21.5% |
| Other amounts payable | 47/48 | €110,992 | €91,752 | -€19,239 | -17.3% |
| Non-recurring operating income | 76A | - | €135,975 | +€135,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,829 | €26,724 | +€2,895 | +12.2% |
| Other operating charges | 640/8 | €4,563 | €3,941 | -€622 | -13.6% |
| Non-recurring operating charges | 66A | - | €66,193 | +€66,193 | |
| Gross operating margin | 9900 | €33,857 | €196,444 | +€162,587 | +480% |
| Operating profit (loss) | 9901 | €5,465 | €99,586 | +€94,121 | +1,722% |
| Financial income | 75/76B | €2,765 | €1 | -€2,764 | -100.0% |
| Recurring financial income | 75 | €2,765 | €1 | -€2,764 | -100.0% |
| Financial charges | 65/66B | €6,724 | €10,144 | +€3,420 | +50.9% |
| Recurring financial charges | 65 | €6,724 | €10,144 | +€3,420 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €1,506 | €89,443 | +€87,937 | +5,839% |
| Income taxes | 67/77 | €743 | €10,388 | +€9,645 | +1,298% |
| Profit (loss) for the period | 9904 | €763 | €79,054 | +€78,292 | +10,265% |
| Profit (loss) for the period to be appropriated | 9905 | €763 | €79,054 | +€78,292 | +10,265% |
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 15 October 2026 via checked.be.