ECLECTIQUE-CONCEPT: what changed
Two fiscal 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.
ECLECTIQUE-CONCEPT
Largest movements
- Tangible fixed assets -€14,272
down €14,272 (-4.1%), from €344,344 to €330,072
- Cash -€5,425
down €5,425 (-27.4%), from €19,786 to €14,360
mainly Current portion of long-term debt (-€20,529) and Net result for the year (-€9,598)
- Current portion of long-term debt -€20,529
down €20,529 (-91.6%), from €22,417 to €1,888
- Other debts +€13,821
up €13,821 (+6.1%), from €225,179 to €239,000
- Profit (loss) carried forward -€9,598
down €9,598 (-44.5%), from -€21,559 to -€31,157
- Gross operating margin -€2,381
down €2,381 (-14.6%), from €16,321 to €13,940
- Financial charges -€339
down €339 (-4.3%), from €7,818 to €7,478
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.
Cash bridge derived
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 | €364,327 | €346,166 | -€18,161 | -5.0% |
| Fixed assets | 21/28 | €344,344 | €330,072 | -€14,272 | -4.1% |
| Tangible fixed assets | 22/27 | €344,344 | €330,072 | -€14,272 | -4.1% |
| Land and buildings | 22 | €344,344 | €330,072 | -€14,272 | -4.1% |
| Current assets | 29/58 | €19,983 | €16,095 | -€3,888 | -19.5% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Trade receivables | 40 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €19,786 | €14,360 | -€5,425 | -27.4% |
| Deferred charges and accrued income | 490/1 | - | €1,734 | +€1,734 | |
| Total equity and liabilities | 10/49 | €364,327 | €346,166 | -€18,161 | -5.0% |
| Equity | 10/15 | €22,441 | €12,843 | -€9,598 | -42.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Legal reserve | 130 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,559 | -€31,157 | -€9,598 | -44.5% |
| Amounts payable | 17/49 | €341,886 | €333,323 | -€8,563 | -2.5% |
| Amounts payable after more than one year | 17 | €82,040 | €80,152 | -€1,888 | -2.3% |
| Financial debts | 170/4 | €82,040 | €80,152 | -€1,888 | -2.3% |
| Amounts payable within one year | 42/48 | €249,330 | €242,528 | -€6,802 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €22,417 | €1,888 | -€20,529 | -91.6% |
| Trade debts | 44 | €1,639 | €1,640 | +€1 | +0.1% |
| Suppliers | 440/4 | €1,639 | €1,640 | +€1 | +0.1% |
| Taxes, remuneration and social security | 45 | €95 | - | -€95 | |
| Taxes | 450/3 | €95 | - | -€95 | |
| Other amounts payable | 47/48 | €225,179 | €239,000 | +€13,821 | +6.1% |
| Accrued charges and deferred income | 492/3 | €10,516 | €10,643 | +€127 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,272 | €14,272 | = | 0.0% |
| Other operating charges | 640/8 | €1,733 | €1,788 | +€55 | +3.2% |
| Gross operating margin | 9900 | €16,321 | €13,940 | -€2,381 | -14.6% |
| Operating profit (loss) | 9901 | €316 | -€2,120 | -€2,436 | |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €7,818 | €7,478 | -€339 | -4.3% |
| Recurring financial charges | 65 | €7,818 | €7,478 | -€339 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,469 | -€9,598 | -€2,129 | -28.5% |
| Profit (loss) for the period | 9904 | -€7,469 | -€9,598 | -€2,129 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,469 | -€9,598 | -€2,129 | -28.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.