ECLIPSO: 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.
ECLIPSO
Largest movements
- Cash +€10,050
up €10,050 (+304.2%), from €3,304 to €13,354
mainly Net result for the year (+€3,688) and Trade debts (+€2,326)
- Receivables within one year -€2,200
down €2,200 (-9.8%), from €22,439 to €20,238
of which Trade receivables: -€1,943
- Tangible fixed assets -€532
down €532 (-53.1%), from €1,002 to €470
- Profit (loss) carried forward +€3,688
up €3,688 (+25.8%), from €14,307 to €17,995
- Trade debts +€2,326
up €2,326 (+30.8%), from €7,556 to €9,882
- Tax, wage and social debts +€1,225
up €1,225 (+51.4%), from €2,384 to €3,609
of which Remuneration and social security: +€1,000
- Depreciation -€3,842
down €3,842 (-87.8%), from €4,374 to €532
- Gross operating margin -€2,338
down €2,338 (-30.1%), from €7,770 to €5,432
- Financial charges -€783
down €783 (-88.1%), from €889 to €105
- Taxes +€501
up €501 (+82.4%), from €608 to €1,109
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 | €27,548 | €34,786 | +€7,239 | +26.3% |
| Fixed assets | 21/28 | €1,002 | €470 | -€532 | -53.1% |
| Tangible fixed assets | 22/27 | €1,002 | €470 | -€532 | -53.1% |
| Furniture and vehicles | 24 | €1,002 | €470 | -€532 | -53.1% |
| Current assets | 29/58 | €26,546 | €34,317 | +€7,770 | +29.3% |
| Amounts receivable within one year | 40/41 | €22,439 | €20,238 | -€2,200 | -9.8% |
| Trade receivables | 40 | €14,278 | €12,335 | -€1,943 | -13.6% |
| Other amounts receivable | 41 | €8,160 | €7,903 | -€257 | -3.2% |
| Cash at bank and in hand | 54/58 | €3,304 | €13,354 | +€10,050 | +304.2% |
| Deferred charges and accrued income | 490/1 | €804 | €724 | -€79 | -9.9% |
| Total equity and liabilities | 10/49 | €27,548 | €34,786 | +€7,239 | +26.3% |
| Equity | 10/15 | €17,607 | €21,295 | +€3,688 | +20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,307 | €17,995 | +€3,688 | +25.8% |
| Amounts payable | 17/49 | €9,941 | €13,491 | +€3,551 | +35.7% |
| Amounts payable within one year | 42/48 | €9,941 | €13,491 | +€3,551 | +35.7% |
| Trade debts | 44 | €7,556 | €9,882 | +€2,326 | +30.8% |
| Suppliers | 440/4 | €7,556 | €9,882 | +€2,326 | +30.8% |
| Taxes, remuneration and social security | 45 | €2,384 | €3,609 | +€1,225 | +51.4% |
| Taxes | 450/3 | €884 | €1,109 | +€225 | +25.4% |
| Remuneration and social security | 454/9 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €532 | -€3,842 | -87.8% |
| Other operating charges | 640/8 | €419 | €419 | +€0 | +0.1% |
| Gross operating margin | 9900 | €7,770 | €5,432 | -€2,338 | -30.1% |
| Operating profit (loss) | 9901 | €2,977 | €4,481 | +€1,504 | +50.5% |
| Financial income | 75/76B | €475 | €421 | -€54 | -11.3% |
| Recurring financial income | 75 | €475 | €421 | -€54 | -11.3% |
| Financial charges | 65/66B | €889 | €105 | -€783 | -88.1% |
| Recurring financial charges | 65 | €889 | €105 | -€783 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €2,564 | €4,797 | +€2,233 | +87.1% |
| Income taxes | 67/77 | €608 | €1,109 | +€501 | +82.4% |
| Profit (loss) for the period | 9904 | €1,956 | €3,688 | +€1,732 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,956 | €3,688 | +€1,732 | +88.6% |
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 29 September 2026 via checked.be.