ECLYPS: 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.
ECLYPS
Largest movements
- Tangible fixed assets -€34,255
down €34,255 (-23.9%), from €143,133 to €108,878
of which Leasing and similar rights: -€49,296
- Cash +€7,293
up €7,293 (+116.2%), from €6,276 to €13,569
mainly Depreciation (+€40,998) and Receivables within one year (+€3,214)
- Receivables within one year -€3,214
down €3,214 (-77.0%), from €4,172 to €957
of which Other amounts receivable: -€2,825
- Debts after one year -€15,430
down €15,430 (-11.5%), from €134,494 to €119,063
- Short-term financial debts -€8,550
down €8,550 (-63.4%), from €13,491 to €4,941
- Trade debts -€6,157
down €6,157 (-54.2%), from €11,355 to €5,198
- Other debts -€2,686
down €2,686 (-9.7%), from €27,572 to €24,886
- Profit (loss) carried forward +€2,402
up €2,402 (+1.9%), from -€123,305 to -€120,903
- Gross operating margin +€21,267
up €21,267 (+75.2%), from €28,297 to €49,564
- Depreciation +€5,666
up €5,666 (+16.0%), from €35,332 to €40,998
- Other operating charges -€2,891
down €2,891 (-77.5%), from €3,732 to €841
- Financial charges +€2,505
up €2,505 (+95.3%), from €2,628 to €5,133
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 | €174,239 | €146,174 | -€28,064 | -16.1% |
| Fixed assets | 21/28 | €160,933 | €126,678 | -€34,255 | -21.3% |
| Tangible fixed assets | 22/27 | €143,133 | €108,878 | -€34,255 | -23.9% |
| Plant, machinery and equipment | 23 | €19,567 | €43,399 | +€23,832 | +121.8% |
| Leasing and similar rights | 25 | €49,296 | €0 | -€49,296 | -100.0% |
| Other tangible fixed assets | 26 | €74,270 | €65,479 | -€8,791 | -11.8% |
| Financial fixed assets | 28 | €17,800 | €17,800 | = | 0.0% |
| Current assets | 29/58 | €13,305 | €19,496 | +€6,190 | +46.5% |
| Stocks and contracts in progress | 3 | €746 | €1,372 | +€626 | +83.9% |
| Stocks | 30/36 | €746 | €1,372 | +€626 | +83.9% |
| Amounts receivable within one year | 40/41 | €4,172 | €957 | -€3,214 | -77.0% |
| Trade receivables | 40 | €841 | €452 | -€389 | -46.3% |
| Other amounts receivable | 41 | €3,331 | €506 | -€2,825 | -84.8% |
| Cash at bank and in hand | 54/58 | €6,276 | €13,569 | +€7,293 | +116.2% |
| Deferred charges and accrued income | 490/1 | €2,112 | €3,597 | +€1,486 | +70.3% |
| Total equity and liabilities | 10/49 | €174,239 | €146,174 | -€28,064 | -16.1% |
| Equity | 10/15 | -€29,039 | -€26,637 | +€2,402 | +8.3% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Reserves | 13 | €666 | €666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €666 | €666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,305 | -€120,903 | +€2,402 | +1.9% |
| Amounts payable | 17/49 | €203,278 | €172,811 | -€30,467 | -15.0% |
| Amounts payable after more than one year | 17 | €134,494 | €119,063 | -€15,430 | -11.5% |
| Financial debts | 170/4 | €134,494 | €119,063 | -€15,430 | -11.5% |
| Amounts payable within one year | 42/48 | €68,784 | €53,748 | -€15,036 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €15,429 | €15,430 | +€1 | 0.0% |
| Financial debts | 43 | €13,491 | €4,941 | -€8,550 | -63.4% |
| Credit institutions | 430/8 | €13,491 | €4,941 | -€8,550 | -63.4% |
| Trade debts | 44 | €11,355 | €5,198 | -€6,157 | -54.2% |
| Suppliers | 440/4 | €11,355 | €5,198 | -€6,157 | -54.2% |
| Taxes, remuneration and social security | 45 | €938 | €3,292 | +€2,354 | +250.9% |
| Taxes | 450/3 | €938 | €3,292 | +€2,354 | +250.9% |
| Other amounts payable | 47/48 | €27,572 | €24,886 | -€2,686 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,332 | €40,998 | +€5,666 | +16.0% |
| Other operating charges | 640/8 | €3,732 | €841 | -€2,891 | -77.5% |
| Gross operating margin | 9900 | €28,297 | €49,564 | +€21,267 | +75.2% |
| Operating profit (loss) | 9901 | -€10,768 | €7,725 | +€18,493 | |
| Financial income | 75/76B | €0 | €46 | +€46 | +116125.0% |
| Recurring financial income | 75 | €0 | €46 | +€46 | +116125.0% |
| Financial charges | 65/66B | €2,628 | €5,133 | +€2,505 | +95.3% |
| Recurring financial charges | 65 | €2,628 | €5,133 | +€2,505 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,396 | €2,639 | +€16,034 | |
| Income taxes | 67/77 | €249 | €236 | -€12 | -5.0% |
| Profit (loss) for the period | 9904 | -€13,644 | €2,402 | +€16,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,644 | €2,402 | +€16,047 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.