ECLIPS SOFTWARE DEVELOPMENT CENTER: 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.
What changed
ECLIPS SOFTWARE DEVELOPMENT CENTER
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€39,433
2024 · -€56,924+€96,357
Equity
€1,519
2024 · -€37,913+€39,433
Cash
€0
2024 · €0
Balance sheet total
€644,565
2024 · €705,923-€61,358
Largest movements
Assets
- Deferred charges and accrued income -€38,101
down €38,101 (-38.0%), from €100,304 to €62,204
- Tangible fixed assets -€29,392
down €29,392 (-5.1%), from €575,120 to €545,728
of which Land and buildings: -€21,650
Equity and liabilities
- Profit (loss) carried forward +€39,433
up €39,433 (+68.1%), from -€57,927 to -€18,495
- Other debts -€27,920
down €27,920 (-52.2%), from €53,527 to €25,607
- Provisions -€25,993
down €25,993 (-7.0%), from €369,215 to €343,222
of which Provisions for liabilities and charges: -€25,993
- Debts after one year -€25,092
down €25,092 (-10.8%), from €232,176 to €207,084
of which Financial debts: -€25,092
- Current portion of long-term debt -€9,816
down €9,816 (-79.2%), from €12,391 to €2,576
Income statement
- Financial charges -€75,830
down €75,830 (-94.4%), from €80,287 to €4,458
of which Non-recurring financial charges: -€78,470
- Services and other goods -€22,438
down €22,438 (-18.5%), from €121,194 to €98,756
- Depreciation +€16,727
up €16,727 (+132%), from €12,665 to €29,392
- Goods and materials -€13,404
down €13,404 (-52.1%), from €25,716 to €12,312
of which Purchases: -€13,404
- Taxes -€7,614
down €7,614 (-100%), from €7,614 to €0
of which Taxes: -€7,614
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.
Result 2024
-€56,924
Turnover
-€5,483
Other operating income
+€177
Goods and materials
+€13,404
Services and other goods
+€22,438
Staff costs
-€460
Depreciation
-€16,727
Other operating charges
-€435
Financial income
-€1
Financial charges
+€75,830
Taxes
+€7,614
Result 2025
€39,433
raises the resultlowers the result
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.
From operations
+€34,877
Investment
€0
Financing
-€34,877
Cash 2024
€0
From operations (derived)
+€34,877
Net result for the year
+€39,433
Depreciation
+€29,392
Receivables within one year
-€6,135
Deferred charges and accrued income
+€38,101
Provisions
-€25,993
Tax, wage and social debts
-€5,646
Advances received
-€6,355
Other debts
-€27,920
Financing
-€34,877
Debts after one year
-€25,092
Current portion of long-term debt
-€9,816
Short-term financial debts
+€31
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,923 | €644,565 | -€61,358 | -8.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €575,120 | €545,728 | -€29,392 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €575,120 | €545,728 | -€29,392 | -5.1% |
| Land and buildings | 22 | €440,577 | €418,927 | -€21,650 | -4.9% |
| Plant, machinery and equipment | 23 | €18,060 | €12,024 | -€6,035 | -33.4% |
| Furniture and vehicles | 24 | €289 | €289 | = | 0.0% |
| Leasing and similar rights | 25 | €14,960 | €13,253 | -€1,707 | -11.4% |
| Other tangible fixed assets | 26 | €101,235 | €101,235 | = | 0.0% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Affiliated companies | 280/1 | €0 | €0 | = | |
| Participating interests | 280 | €0 | €0 | = | |
| Amounts receivable | 281 | €0 | €0 | = | |
| Companies linked by participating interests | 282/3 | €0 | €0 | = | |
| Participating interests | 282 | €0 | €0 | = | |
| Amounts receivable | 283 | €0 | €0 | = | |
| Other financial fixed assets | 284/8 | €0 | €0 | = | |
| Shares | 284 | €0 | €0 | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | €0 | = | |
| Current assets | 29/58 | €130,802 | €98,837 | -€31,966 | -24.4% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €22,239 | €22,239 | = | 0.0% |
| Stocks | 30/36 | €22,239 | €22,239 | = | 0.0% |
| Raw materials and consumables | 30/31 | - | €0 | = | |
| Work in progress | 32 | - | €0 | = | |
| Finished goods | 33 | - | €0 | = | |
| Goods purchased for resale | 34 | €22,239 | €22,239 | = | 0.0% |
| Property held for sale | 35 | €0 | €0 | = | |
| Advance payments | 36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €8,259 | €14,394 | +€6,135 | +74.3% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €8,259 | €14,394 | +€6,135 | +74.3% |
| Current investments | 50/53 | €0 | €0 | = | |
| Own shares | 50 | €0 | €0 | = | |
| Other investments | 51/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €100,304 | €62,204 | -€38,101 | -38.0% |
| Total equity and liabilities | 10/49 | €705,923 | €644,565 | -€61,358 | -8.7% |
| Equity | 10/15 | -€37,913 | €1,519 | +€39,433 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Uncalled capital | 101 | - | €0 | = | |
| Contributions outside capital | 11 | - | €0 | = | |
| Share premium | 1100/10 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €1,422 | €1,422 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,422 | €1,422 | = | 0.0% |
| Legal reserve | 130 | - | €1,422 | +€1,422 | |
| Reserves not available under the articles | 1311 | €1,422 | €0 | -€1,422 | -100% |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€57,927 | -€18,495 | +€39,433 | +68.1% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €369,215 | €343,222 | -€25,993 | -7.0% |
| Provisions for liabilities and charges | 160/5 | €369,215 | €343,222 | -€25,993 | -7.0% |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €369,215 | €343,222 | -€25,993 | -7.0% |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €374,620 | €299,823 | -€74,797 | -20.0% |
| Amounts payable after more than one year | 17 | €232,176 | €207,084 | -€25,092 | -10.8% |
| Financial debts | 170/4 | €232,176 | €207,084 | -€25,092 | -10.8% |
| Subordinated loans | 170 | €0 | €0 | = | |
| Unsubordinated bonds | 171 | €0 | €0 | = | |
| Leasing and similar obligations | 172 | €0 | €0 | = | |
| Credit institutions | 173 | €232,176 | €207,084 | -€25,092 | -10.8% |
| Other loans | 174 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Suppliers | 1750 | €0 | €0 | = | |
| Bills of exchange payable | 1751 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €142,445 | €92,739 | -€49,705 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €12,391 | €2,576 | -€9,816 | -79.2% |
| Financial debts | 43 | €24,903 | €24,934 | +€31 | +0.1% |
| Credit institutions | 430/8 | €24,903 | €24,934 | +€31 | +0.1% |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €6,355 | €0 | -€6,355 | -100% |
| Taxes, remuneration and social security | 45 | €45,269 | €39,623 | -€5,646 | -12.5% |
| Taxes | 450/3 | €28,931 | €34,347 | +€5,416 | +18.7% |
| Remuneration and social security | 454/9 | €16,338 | €5,276 | -€11,062 | -67.7% |
| Other amounts payable | 47/48 | €53,527 | €25,607 | -€27,920 | -52.2% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Operating income | 70/76A | €190,994 | €185,689 | -€5,306 | -2.8% |
| Turnover | 70 | €189,219 | €183,736 | -€5,483 | -2.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €0 | €0 | = | |
| Own construction capitalised | 72 | €0 | €0 | = | |
| Other operating income | 74 | €1,775 | €1,953 | +€177 | +10.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Operating charges | 60/66A | €160,018 | €141,798 | -€18,220 | -11.4% |
| Goods for resale, raw materials and consumables | 60 | €25,716 | €12,312 | -€13,404 | -52.1% |
| Purchases | 600/8 | €25,716 | €12,312 | -€13,404 | -52.1% |
| Change in stocks: decrease (increase) | 609 | €0 | €0 | = | |
| Services and other goods | 61 | €121,194 | €98,756 | -€22,438 | -18.5% |
| Remuneration, social security and pensions | 62 | €55 | €515 | +€460 | +832% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,665 | €29,392 | +€16,727 | +132% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €387 | €822 | +€435 | +112% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Operating profit (loss) | 9901 | €30,976 | €43,890 | +€12,914 | +41.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Income from financial fixed assets | 750 | €1 | €0 | -€1 | -100% |
| Income from current assets | 751 | €0 | €0 | = | |
| Other financial income | 752/9 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €80,287 | €4,458 | -€75,830 | -94.4% |
| Recurring financial charges | 65 | €1,817 | €4,458 | +€2,640 | +145% |
| Debt charges | 650 | €1,744 | €0 | -€1,744 | -100% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | €0 | = | |
| Other financial charges | 652/9 | €73 | €4,458 | +€4,385 | +6,003% |
| Non-recurring financial charges | 66B | €78,470 | €0 | -€78,470 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€49,310 | €39,433 | +€88,743 | |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €7,614 | €0 | -€7,614 | -100% |
| Taxes | 670/3 | €7,614 | €0 | -€7,614 | -100% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€56,924 | €39,433 | +€96,357 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,924 | €39,433 | +€96,357 |
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.