ECLIPS CONSULT: 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.
ECLIPS CONSULT
Largest movements
- Tangible fixed assets -€7,737
down €7,737 (-4.6%), from €169,642 to €161,905
of which Land and buildings: -€7,704
- Cash +€5,358
up €5,358 (+41.6%), from €12,882 to €18,240
mainly Net result for the year (+€9,101) and Depreciation (+€9,059)
- Receivables within one year +€2,942
up €2,942 (+47.0%), from €6,255 to €9,197
of which Trade receivables: +€2,942
- Debts after one year -€10,041
down €10,041 (-17.9%), from €56,046 to €46,004
- Tax, wage and social debts +€7,122
up €7,122 (+152%), from €4,698 to €11,820
- Reserves +€6,995
up €6,995 (+7.9%), from €89,093 to €96,089
of which Distributable reserves: +€5,135
- Other debts -€4,070
down €4,070 (-75.9%), from €5,361 to €1,291
- Turnover +€115,776
new in 2025: €115,776
- Purchases and services +€90,909
new in 2025: €90,909
- Gross operating margin +€8,851
up €8,851 (+44.5%), from €19,878 to €28,729
- Taxes +€3,079
up €3,079 (+102%), from €3,022 to €6,100
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 | €189,977 | €190,518 | +€541 | +0.3% |
| Fixed assets | 21/28 | €169,642 | €161,905 | -€7,737 | -4.6% |
| Tangible fixed assets | 22/27 | €169,642 | €161,905 | -€7,737 | -4.6% |
| Land and buildings | 22 | €162,681 | €154,977 | -€7,704 | -4.7% |
| Plant, machinery and equipment | 23 | - | €1,201 | +€1,201 | |
| Furniture and vehicles | 24 | €6,961 | €5,727 | -€1,234 | -17.7% |
| Current assets | 29/58 | €20,335 | €28,613 | +€8,278 | +40.7% |
| Amounts receivable within one year | 40/41 | €6,255 | €9,197 | +€2,942 | +47.0% |
| Trade receivables | 40 | €6,195 | €9,138 | +€2,942 | +47.5% |
| Other amounts receivable | 41 | €59 | €59 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,882 | €18,240 | +€5,358 | +41.6% |
| Deferred charges and accrued income | 490/1 | €1,198 | €1,176 | -€22 | -1.8% |
| Total equity and liabilities | 10/49 | €189,977 | €190,518 | +€541 | +0.3% |
| Equity | 10/15 | €107,693 | €114,689 | +€6,995 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,093 | €96,089 | +€6,995 | +7.9% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €89,093 | €94,229 | +€5,135 | +5.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,284 | €75,829 | -€6,454 | -7.8% |
| Amounts payable after more than one year | 17 | €56,046 | €46,004 | -€10,041 | -17.9% |
| Financial debts | 170/4 | €56,046 | €46,004 | -€10,041 | -17.9% |
| Amounts payable within one year | 42/48 | €26,238 | €29,825 | +€3,587 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €9,907 | €10,041 | +€134 | +1.4% |
| Financial debts | 43 | €2 | €0 | -€2 | -100% |
| Credit institutions | 430/8 | €2 | €0 | -€2 | -100% |
| Trade debts | 44 | €6,271 | €6,673 | +€403 | +6.4% |
| Suppliers | 440/4 | €6,271 | €6,673 | +€403 | +6.4% |
| Taxes, remuneration and social security | 45 | €4,698 | €11,820 | +€7,122 | +152% |
| Taxes | 450/3 | €4,698 | €11,820 | +€7,122 | +152% |
| Other amounts payable | 47/48 | €5,361 | €1,291 | -€4,070 | -75.9% |
| Turnover | 70 | - | €115,776 | +€115,776 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €90,909 | +€90,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,833 | €9,059 | +€226 | +2.6% |
| Other operating charges | 640/8 | €3,732 | €3,341 | -€391 | -10.5% |
| Gross operating margin | 9900 | €19,878 | €28,729 | +€8,851 | +44.5% |
| Operating profit (loss) | 9901 | €7,313 | €16,329 | +€9,016 | +123% |
| Financial income | 75/76B | €115 | €10 | -€105 | -91.5% |
| Recurring financial income | 75 | €115 | €10 | -€105 | -91.5% |
| Financial charges | 65/66B | €1,989 | €1,138 | -€852 | -42.8% |
| Recurring financial charges | 65 | €1,311 | €1,138 | -€174 | -13.2% |
| Non-recurring financial charges | 66B | €678 | €0 | -€678 | -100% |
| Profit (loss) for the period before taxes | 9903 | €5,439 | €15,201 | +€9,762 | +180% |
| Income taxes | 67/77 | €3,022 | €6,100 | +€3,079 | +102% |
| Profit (loss) for the period | 9904 | €2,417 | €9,101 | +€6,684 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €2,417 | €9,101 | +€6,684 | +277% |
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 17 October 2026 via checked.be.