EIGER VENTURES PARTNERS: 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.
EIGER VENTURES PARTNERS
Largest movements
- Cash -€118,302
down €118,302 (-80.8%), from €146,470 to €28,167
mainly Net result for the year (-€41,036) and Trade debts (-€33,990)
- Receivables within one year +€6,343
up €6,343 (+17.9%), from €35,362 to €41,705
of which Trade receivables: +€6,343
- Tangible fixed assets -€5,653
down €5,653 (-43.0%), from €13,135 to €7,481
of which Furniture and vehicles: -€5,461
- Deferred charges and accrued income +€1,964
up €1,964 (+292.6%), from €671 to €2,635
- Profit (loss) carried forward -€41,036
down €41,036 (-15.6%), from -€262,940 to -€303,975
- Trade debts -€33,990
down €33,990 (-86.9%), from €39,128 to €5,138
- Other debts -€23,012
down €23,012 (-6.4%), from €358,329 to €335,317
- Tax, wage and social debts -€17,611
down €17,611 (-89.1%), from €19,760 to €2,149
- Gross operating margin -€97,674
down €97,674, from €62,849 to -€34,826
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 | €195,637 | €79,988 | -€115,649 | -59.1% |
| Fixed assets | 21/28 | €13,135 | €7,481 | -€5,653 | -43.0% |
| Tangible fixed assets | 22/27 | €13,135 | €7,481 | -€5,653 | -43.0% |
| Furniture and vehicles | 24 | €9,755 | €4,294 | -€5,461 | -56.0% |
| Other tangible fixed assets | 26 | €3,380 | €3,187 | -€192 | -5.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €182,503 | €72,507 | -€109,995 | -60.3% |
| Amounts receivable within one year | 40/41 | €35,362 | €41,705 | +€6,343 | +17.9% |
| Trade receivables | 40 | €35,362 | €41,705 | +€6,343 | +17.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €146,470 | €28,167 | -€118,302 | -80.8% |
| Deferred charges and accrued income | 490/1 | €671 | €2,635 | +€1,964 | +292.6% |
| Total equity and liabilities | 10/49 | €195,637 | €79,988 | -€115,649 | -59.1% |
| Equity | 10/15 | -€221,580 | -€262,616 | -€41,036 | -18.5% |
| Contributions | 10/11 | €37,599 | €37,599 | = | 0.0% |
| Reserves | 13 | €3,760 | €3,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,760 | €3,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,760 | €3,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,940 | -€303,975 | -€41,036 | -15.6% |
| Amounts payable | 17/49 | €417,217 | €342,604 | -€74,613 | -17.9% |
| Amounts payable within one year | 42/48 | €417,217 | €342,604 | -€74,613 | -17.9% |
| Trade debts | 44 | €39,128 | €5,138 | -€33,990 | -86.9% |
| Suppliers | 440/4 | €39,128 | €5,138 | -€33,990 | -86.9% |
| Taxes, remuneration and social security | 45 | €19,760 | €2,149 | -€17,611 | -89.1% |
| Taxes | 450/3 | €19,760 | €2,149 | -€17,611 | -89.1% |
| Other amounts payable | 47/48 | €358,329 | €335,317 | -€23,012 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,863 | €5,653 | -€209 | -3.6% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €62,849 | -€34,826 | -€97,674 | |
| Operating profit (loss) | 9901 | €56,986 | -€40,479 | -€97,465 | |
| Financial income | 75/76B | €11 | €115 | +€104 | +939.3% |
| Recurring financial income | 75 | €11 | €115 | +€104 | +939.3% |
| Financial charges | 65/66B | €234 | €406 | +€172 | +73.5% |
| Recurring financial charges | 65 | €234 | €406 | +€172 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €56,763 | -€40,770 | -€97,532 | |
| Income taxes | 67/77 | €323 | €266 | -€56 | -17.4% |
| Profit (loss) for the period | 9904 | €56,440 | -€41,036 | -€97,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,440 | -€41,036 | -€97,476 |
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 12 October 2026 via checked.be.