Eikona: 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.
Eikona
Largest movements
- Deferred charges and accrued income +€36,315
up €36,315 (+1360.4%), from €2,670 to €38,985
- Cash +€34,904
up €34,904 (+35.1%), from €99,454 to €134,358
mainly Net result for the year (+€181,877) and Other debts (+€149,440)
- Receivables within one year +€29,822
up €29,822 (+31.2%), from €95,448 to €125,270
of which Other amounts receivable: +€39,349
- Current investments +€17,743
up €17,743 (+92.1%), from €19,257 to €37,000
- Other debts +€149,440
up €149,440 (+175.8%), from €85,000 to €234,440
- Reserves -€49,644
down €49,644 (-37.0%), from €134,171 to €84,526
- Trade debts +€17,307
up €17,307 (+483.7%), from €3,578 to €20,885
- Tax, wage and social debts +€3,995
up €3,995 (+50.9%), from €7,850 to €11,846
- Gross operating margin +€55,802
up €55,802 (+31.2%), from €178,722 to €234,523
- Taxes +€14,343
up €14,343 (+35.5%), from €40,350 to €54,693
- Financial income +€8,219
up €8,219 (+353.7%), from €2,324 to €10,543
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 | €233,099 | €354,198 | +€121,098 | +52.0% |
| Fixed assets | 21/28 | €16,270 | €18,585 | +€2,315 | +14.2% |
| Tangible fixed assets | 22/27 | €16,270 | €18,585 | +€2,315 | +14.2% |
| Plant, machinery and equipment | 23 | €1,282 | €6,522 | +€5,239 | +408.5% |
| Furniture and vehicles | 24 | €14,988 | €12,063 | -€2,925 | -19.5% |
| Current assets | 29/58 | €216,829 | €335,613 | +€118,784 | +54.8% |
| Amounts receivable within one year | 40/41 | €95,448 | €125,270 | +€29,822 | +31.2% |
| Trade receivables | 40 | €9,527 | €0 | -€9,527 | -100.0% |
| Other amounts receivable | 41 | €85,921 | €125,270 | +€39,349 | +45.8% |
| Current investments | 50/53 | €19,257 | €37,000 | +€17,743 | +92.1% |
| Cash at bank and in hand | 54/58 | €99,454 | €134,358 | +€34,904 | +35.1% |
| Deferred charges and accrued income | 490/1 | €2,670 | €38,985 | +€36,315 | +1360.4% |
| Total equity and liabilities | 10/49 | €233,099 | €354,198 | +€121,098 | +52.0% |
| Equity | 10/15 | €136,671 | €87,026 | -€49,644 | -36.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €134,171 | €84,526 | -€49,644 | -37.0% |
| Distributable reserves | 133 | €134,171 | €84,526 | -€49,644 | -37.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €96,428 | €267,171 | +€170,743 | +177.1% |
| Amounts payable within one year | 42/48 | €96,428 | €267,171 | +€170,743 | +177.1% |
| Trade debts | 44 | €3,578 | €20,885 | +€17,307 | +483.7% |
| Suppliers | 440/4 | €3,578 | €20,885 | +€17,307 | +483.7% |
| Taxes, remuneration and social security | 45 | €7,850 | €11,846 | +€3,995 | +50.9% |
| Taxes | 450/3 | €7,850 | €11,846 | +€3,995 | +50.9% |
| Other amounts payable | 47/48 | €85,000 | €234,440 | +€149,440 | +175.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,767 | €7,488 | +€1,721 | +29.8% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €178,722 | €234,523 | +€55,802 | +31.2% |
| Operating profit (loss) | 9901 | €172,427 | €226,491 | +€54,064 | +31.4% |
| Financial income | 75/76B | €2,324 | €10,543 | +€8,219 | +353.7% |
| Recurring financial income | 75 | €2,324 | €10,543 | +€8,219 | +353.7% |
| Financial charges | 65/66B | €750 | €464 | -€287 | -38.2% |
| Recurring financial charges | 65 | €750 | €464 | -€287 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €174,000 | €236,570 | +€62,570 | +36.0% |
| Income taxes | 67/77 | €40,350 | €54,693 | +€14,343 | +35.5% |
| Profit (loss) for the period | 9904 | €133,649 | €181,877 | +€48,227 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €133,649 | €181,877 | +€48,227 | +36.1% |
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 6 October 2026 via checked.be.