Eclectico: 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.
Eclectico
Largest movements
- Stocks and contracts +€44,852
up €44,852 (+18.5%), from €242,333 to €287,185
- Tangible fixed assets -€6,385
down €6,385 (-5.3%), from €119,948 to €113,562
of which Land and buildings: -€6,000
- Cash -€5,903
down €5,903 (-61.0%), from €9,679 to €3,776
mainly Stocks and contracts (-€44,852) and Debts after one year (-€20,440)
- Receivables within one year +€5,766
up €5,766 (+18.9%), from €30,507 to €36,273
of which Trade receivables: +€6,171
- Short-term financial debts +€50,000
new in 2024: €50,000
- Debts after one year -€20,440
down €20,440 (-40.2%), from €50,799 to €30,359
- Reserves +€11,000
up €11,000 (+8.9%), from €123,686 to €134,686
of which Distributable reserves: +€11,000
- Gross operating margin -€13,052
down €13,052 (-27.2%), from €47,920 to €34,868
- Financial charges -€7,688
down €7,688 (-48.4%), from €15,871 to €8,182
- Other operating charges -€1,991
down €1,991 (-46.4%), from €4,295 to €2,304
- Depreciation -€691
down €691 (-9.8%), from €7,077 to €6,385
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,213 | €449,543 | +€38,330 | +9.3% |
| Fixed assets | 21/28 | €119,948 | €113,562 | -€6,385 | -5.3% |
| Tangible fixed assets | 22/27 | €119,948 | €113,562 | -€6,385 | -5.3% |
| Land and buildings | 22 | €119,184 | €113,184 | -€6,000 | -5.0% |
| Furniture and vehicles | 24 | €371 | €84 | -€287 | -77.4% |
| Other tangible fixed assets | 26 | €392 | €294 | -€98 | -25.0% |
| Current assets | 29/58 | €291,266 | €335,981 | +€44,715 | +15.4% |
| Stocks and contracts in progress | 3 | €242,333 | €287,185 | +€44,852 | +18.5% |
| Stocks | 30/36 | €242,333 | €287,185 | +€44,852 | +18.5% |
| Amounts receivable within one year | 40/41 | €30,507 | €36,273 | +€5,766 | +18.9% |
| Trade receivables | 40 | €29,941 | €36,112 | +€6,171 | +20.6% |
| Other amounts receivable | 41 | €565 | €161 | -€404 | -71.5% |
| Current investments | 50/53 | €8,533 | €8,533 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,679 | €3,776 | -€5,903 | -61.0% |
| Deferred charges and accrued income | 490/1 | €214 | €214 | = | 0.0% |
| Total equity and liabilities | 10/49 | €411,213 | €449,543 | +€38,330 | +9.3% |
| Equity | 10/15 | €243,540 | €254,717 | +€11,177 | +4.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €123,686 | €134,686 | +€11,000 | +8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,076 | €48,076 | = | 0.0% |
| Distributable reserves | 133 | €73,750 | €84,750 | +€11,000 | +14.9% |
| Profit (loss) carried forward | 14 | €107,355 | €107,532 | +€177 | +0.2% |
| Amounts payable | 17/49 | €167,673 | €194,825 | +€27,152 | +16.2% |
| Amounts payable after more than one year | 17 | €50,799 | €30,359 | -€20,440 | -40.2% |
| Financial debts | 170/4 | €50,799 | €30,359 | -€20,440 | -40.2% |
| Amounts payable within one year | 42/48 | €116,874 | €164,467 | +€47,593 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €19,650 | €20,440 | +€790 | +4.0% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €4,078 | €2,638 | -€1,440 | -35.3% |
| Suppliers | 440/4 | €4,078 | €2,638 | -€1,440 | -35.3% |
| Taxes, remuneration and social security | 45 | €7,864 | €8,778 | +€913 | +11.6% |
| Taxes | 450/3 | €7,864 | €8,778 | +€913 | +11.6% |
| Other amounts payable | 47/48 | €85,282 | €82,611 | -€2,671 | -3.1% |
| Non-recurring operating income | 76A | €11,188 | - | -€11,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,077 | €6,385 | -€691 | -9.8% |
| Other operating charges | 640/8 | €4,295 | €2,304 | -€1,991 | -46.4% |
| Gross operating margin | 9900 | €47,920 | €34,868 | -€13,052 | -27.2% |
| Operating profit (loss) | 9901 | €36,548 | €26,179 | -€10,370 | -28.4% |
| Financial income | 75/76B | €80 | €0 | -€80 | -100.0% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -100.0% |
| Financial charges | 65/66B | €15,871 | €8,182 | -€7,688 | -48.4% |
| Recurring financial charges | 65 | €15,871 | €8,182 | -€7,688 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €20,757 | €17,996 | -€2,761 | -13.3% |
| Income taxes | 67/77 | €6,766 | €6,819 | +€53 | +0.8% |
| Profit (loss) for the period | 9904 | €13,991 | €11,177 | -€2,814 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,991 | €11,177 | -€2,814 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.