ECLIPSE: 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.
ECLIPSE
Largest movements
- Tangible fixed assets -€6,241
down €6,241 (-12.8%), from €48,796 to €42,555
- Receivables within one year -€1,275
down €1,275 (-20.9%), from €6,098 to €4,823
of which Other amounts receivable: -€1,088
- Profit (loss) carried forward -€9,917
down €9,917 (-2.0%), from -€501,721 to -€511,638
- Other debts +€4,000
up €4,000 (+0.9%), from €462,761 to €466,761
- Trade debts -€1,209
no longer reported in 2024 (was €1,209)
- Gross operating margin +€11,315
up €11,315 (+76.2%), from -€14,850 to -€3,535
- Financial charges -€3,247
down €3,247 (-95.8%), from €3,388 to €141
of which Non-recurring financial charges: -€3,187
- Other operating charges -€502
no longer reported in 2024 (was €502)
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.
Cash bridge derived
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 | €55,664 | €48,538 | -€7,125 | -12.8% |
| Fixed assets | 21/28 | €48,796 | €42,555 | -€6,241 | -12.8% |
| Tangible fixed assets | 22/27 | €48,796 | €42,555 | -€6,241 | -12.8% |
| Land and buildings | 22 | €48,796 | €42,555 | -€6,241 | -12.8% |
| Current assets | 29/58 | €6,868 | €5,983 | -€884 | -12.9% |
| Amounts receivable within one year | 40/41 | €6,098 | €4,823 | -€1,275 | -20.9% |
| Trade receivables | 40 | €187 | - | -€187 | |
| Other amounts receivable | 41 | €5,911 | €4,823 | -€1,088 | -18.4% |
| Cash at bank and in hand | 54/58 | €770 | €1,161 | +€391 | +50.7% |
| Total equity and liabilities | 10/49 | €55,664 | €48,538 | -€7,125 | -12.8% |
| Equity | 10/15 | -€483,121 | -€493,038 | -€9,917 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€501,721 | -€511,638 | -€9,917 | -2.0% |
| Amounts payable | 17/49 | €538,785 | €541,577 | +€2,791 | +0.5% |
| Amounts payable after more than one year | 17 | €74,816 | €74,816 | = | 0.0% |
| Financial debts | 170/4 | €74,816 | €74,816 | = | 0.0% |
| Amounts payable within one year | 42/48 | €463,970 | €466,761 | +€2,791 | +0.6% |
| Trade debts | 44 | €1,209 | - | -€1,209 | |
| Suppliers | 440/4 | €1,209 | - | -€1,209 | |
| Other amounts payable | 47/48 | €462,761 | €466,761 | +€4,000 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,188 | €6,241 | +€53 | +0.9% |
| Other operating charges | 640/8 | €502 | - | -€502 | |
| Gross operating margin | 9900 | -€14,850 | -€3,535 | +€11,315 | +76.2% |
| Operating profit (loss) | 9901 | -€21,540 | -€9,776 | +€11,764 | +54.6% |
| Financial charges | 65/66B | €3,388 | €141 | -€3,247 | -95.8% |
| Recurring financial charges | 65 | €201 | €141 | -€60 | -30.0% |
| Non-recurring financial charges | 66B | €3,187 | - | -€3,187 | |
| Profit (loss) for the period before taxes | 9903 | -€24,928 | -€9,917 | +€15,011 | +60.2% |
| Profit (loss) for the period | 9904 | -€24,928 | -€9,917 | +€15,011 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,928 | -€9,917 | +€15,011 | +60.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.