EKLIPSE: 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.
EKLIPSE
Largest movements
- Receivables after one year +€90,000
new in 2025: €90,000
- Receivables within one year -€78,371
down €78,371 (-82.4%), from €95,105 to €16,734
- Cash -€27,284
down €27,284 (-10.5%), from €260,325 to €233,041
mainly Contributions, distributions and other (-€177,500) and Receivables after one year (-€90,000)
- Tangible fixed assets -€15,570
down €15,570 (-7.8%), from €200,594 to €185,024
of which Land and buildings: -€20,000
- Other debts +€168,625
new in 2025: €168,625
- Reserves -€160,000
down €160,000 (-68.3%), from €234,202 to €74,202
- Debts after one year -€30,446
down €30,446 (-71.2%), from €42,762 to €12,316
- Trade debts -€12,846
down €12,846 (-92.8%), from €13,846 to €1,000
- Tax, wage and social debts +€8,875
new in 2025: €8,875
- Gross operating margin -€3,125
down €3,125 (-6.0%), from €52,366 to €49,241
- Financial charges -€939
down €939 (-45.8%), from €2,048 to €1,109
- Taxes -€890
down €890 (-10.0%), from €8,871 to €7,981
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 | €557,828 | €526,603 | -€31,225 | -5.6% |
| Fixed assets | 21/28 | €202,398 | €186,828 | -€15,570 | -7.7% |
| Tangible fixed assets | 22/27 | €200,594 | €185,024 | -€15,570 | -7.8% |
| Land and buildings | 22 | €196,000 | €176,000 | -€20,000 | -10.2% |
| Plant, machinery and equipment | 23 | €4,594 | €9,024 | +€4,430 | +96.4% |
| Financial fixed assets | 28 | €1,804 | €1,804 | = | 0.0% |
| Current assets | 29/58 | €355,430 | €339,775 | -€15,655 | -4.4% |
| Amounts receivable after more than one year | 29 | - | €90,000 | +€90,000 | |
| Other amounts receivable | 291 | - | €90,000 | +€90,000 | |
| Amounts receivable within one year | 40/41 | €95,105 | €16,734 | -€78,371 | -82.4% |
| Other amounts receivable | 41 | €95,105 | €16,734 | -€78,371 | -82.4% |
| Cash at bank and in hand | 54/58 | €260,325 | €233,041 | -€27,284 | -10.5% |
| Total equity and liabilities | 10/49 | €557,828 | €526,603 | -€31,225 | -5.6% |
| Equity | 10/15 | €461,506 | €301,526 | -€159,980 | -34.7% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €234,202 | €74,202 | -€160,000 | -68.3% |
| Distributable reserves | 133 | €234,202 | €74,202 | -€160,000 | -68.3% |
| Profit (loss) carried forward | 14 | €210,104 | €210,124 | +€20 | 0.0% |
| Amounts payable | 17/49 | €96,322 | €225,077 | +€128,755 | +134% |
| Amounts payable after more than one year | 17 | €42,762 | €12,316 | -€30,446 | -71.2% |
| Financial debts | 170/4 | €42,762 | €12,316 | -€30,446 | -71.2% |
| Amounts payable within one year | 42/48 | €53,560 | €212,761 | +€159,201 | +297% |
| Financial debts | 43 | €39,714 | €34,261 | -€5,453 | -13.7% |
| Credit institutions | 430/8 | €39,714 | €34,261 | -€5,453 | -13.7% |
| Trade debts | 44 | €13,846 | €1,000 | -€12,846 | -92.8% |
| Suppliers | 440/4 | €13,846 | €1,000 | -€12,846 | -92.8% |
| Taxes, remuneration and social security | 45 | - | €8,875 | +€8,875 | |
| Taxes | 450/3 | - | €8,875 | +€8,875 | |
| Other amounts payable | 47/48 | - | €168,625 | +€168,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,971 | €21,331 | +€360 | +1.7% |
| Other operating charges | 640/8 | €1,287 | €1,300 | +€12 | +1.0% |
| Gross operating margin | 9900 | €52,366 | €49,241 | -€3,125 | -6.0% |
| Operating profit (loss) | 9901 | €30,108 | €26,610 | -€3,497 | -11.6% |
| Financial charges | 65/66B | €2,048 | €1,109 | -€939 | -45.8% |
| Recurring financial charges | 65 | €2,048 | €1,109 | -€939 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €28,060 | €25,501 | -€2,559 | -9.1% |
| Income taxes | 67/77 | €8,871 | €7,981 | -€890 | -10.0% |
| Profit (loss) for the period | 9904 | €19,189 | €17,520 | -€1,669 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,189 | €17,520 | -€1,669 | -8.7% |
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 23 October 2026 via checked.be.