Eeckels Business Development: 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.
Eeckels Business Development
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Financial fixed assets -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash -€20,677
down €20,677 (-22.5%), from €91,762 to €71,085
mainly Receivables after one year (-€30,000) and Other debts (-€20,169)
- Profit (loss) carried forward +€31,579
up €31,579 (+72.4%), from €43,610 to €75,189
- Other debts -€20,169
down €20,169 (-76.0%), from €26,549 to €6,380
- Tax, wage and social debts -€16,490
down €16,490 (-96.8%), from €17,042 to €552
- Current portion of long-term debt -€4,782
down €4,782 (-74.7%), from €6,403 to €1,620
- Trade debts -€3,834
down €3,834 (-58.9%), from €6,508 to €2,674
- Gross operating margin +€25,310
up €25,310 (+60.5%), from €41,822 to €67,132
- Financial income +€1,995
up €1,995 (+351%), from €569 to €2,565
- Other operating charges +€959
up €959 (+70.7%), from €1,356 to €2,314
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 | €120,332 | €105,015 | -€15,316 | -12.7% |
| Fixed assets | 21/28 | €26,136 | €568 | -€25,568 | -97.8% |
| Tangible fixed assets | 22/27 | €1,136 | €568 | -€568 | -50.0% |
| Plant, machinery and equipment | 23 | €1,136 | €568 | -€568 | -50.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €25,000 | €0 | -€25,000 | -100% |
| Current assets | 29/58 | €94,195 | €104,447 | +€10,252 | +10.9% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €1,638 | €2,393 | +€755 | +46.1% |
| Trade receivables | 40 | €1,553 | €2,380 | +€827 | +53.3% |
| Other amounts receivable | 41 | €85 | €13 | -€72 | -85.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €91,762 | €71,085 | -€20,677 | -22.5% |
| Deferred charges and accrued income | 490/1 | €795 | €969 | +€174 | +21.9% |
| Total equity and liabilities | 10/49 | €120,332 | €105,015 | -€15,316 | -12.7% |
| Equity | 10/15 | €62,210 | €93,789 | +€31,579 | +50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €43,610 | €75,189 | +€31,579 | +72.4% |
| Amounts payable | 17/49 | €58,122 | €11,226 | -€46,896 | -80.7% |
| Amounts payable after more than one year | 17 | €1,620 | €0 | -€1,620 | -100% |
| Financial debts | 170/4 | €1,620 | €0 | -€1,620 | -100% |
| Amounts payable within one year | 42/48 | €56,501 | €11,226 | -€45,275 | -80.1% |
| Current portion of amounts payable after more than one year | 42 | €6,403 | €1,620 | -€4,782 | -74.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,508 | €2,674 | -€3,834 | -58.9% |
| Suppliers | 440/4 | €6,508 | €2,674 | -€3,834 | -58.9% |
| Taxes, remuneration and social security | 45 | €17,042 | €552 | -€16,490 | -96.8% |
| Taxes | 450/3 | €17,042 | €552 | -€16,490 | -96.8% |
| Other amounts payable | 47/48 | €26,549 | €6,380 | -€20,169 | -76.0% |
| Non-recurring operating income | 76A | €290 | €0 | -€290 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €568 | -€122 | -17.6% |
| Other operating charges | 640/8 | €1,356 | €2,314 | +€959 | +70.7% |
| Non-recurring operating charges | 66A | €871 | €25,000 | +€24,129 | +2,770% |
| Gross operating margin | 9900 | €41,822 | €67,132 | +€25,310 | +60.5% |
| Operating profit (loss) | 9901 | €38,906 | €39,250 | +€344 | +0.9% |
| Financial income | 75/76B | €569 | €2,565 | +€1,995 | +351% |
| Recurring financial income | 75 | €569 | €2,565 | +€1,995 | +351% |
| Financial charges | 65/66B | €1,432 | €1,248 | -€184 | -12.9% |
| Recurring financial charges | 65 | €1,432 | €1,248 | -€184 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €38,043 | €40,567 | +€2,523 | +6.6% |
| Income taxes | 67/77 | €9,155 | €8,987 | -€167 | -1.8% |
| Profit (loss) for the period | 9904 | €28,888 | €31,579 | +€2,691 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,888 | €31,579 | +€2,691 | +9.3% |
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 16 October 2026 via checked.be.