Eye 4 Eye: 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.
Eye 4 Eye
Largest movements
- Cash +€2,228
up €2,228 (+12.5%), from €17,792 to €20,020
mainly Tax, wage and social debts (+€5,365) and Depreciation (+€864)
- Tangible fixed assets -€699
down €699 (-34.8%), from €2,011 to €1,311
of which Plant, machinery and equipment: -€645
- Tax, wage and social debts +€5,365
up €5,365 (+33.0%), from €16,269 to €21,633
of which Remuneration and social security: +€4,985
- Trade debts -€1,585
down €1,585 (-25.2%), from €6,289 to €4,704
- Profit (loss) carried forward -€1,171
down €1,171 (-42.4%), from -€2,759 to -€3,929
- Current portion of long-term debt -€561
down €561 (-16.7%), from €3,359 to €2,798
- Staff costs +€16,319
up €16,319 (+33.7%), from €48,492 to €64,811
- Gross operating margin +€10,646
up €10,646 (+18.2%), from €58,566 to €69,212
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 | €36,524 | €38,321 | +€1,797 | +4.9% |
| Fixed assets | 21/28 | €2,371 | €1,671 | -€699 | -29.5% |
| Tangible fixed assets | 22/27 | €2,011 | €1,311 | -€699 | -34.8% |
| Plant, machinery and equipment | 23 | €1,956 | €1,311 | -€645 | -33.0% |
| Furniture and vehicles | 24 | €55 | - | -€55 | |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €34,153 | €36,650 | +€2,496 | +7.3% |
| Amounts receivable within one year | 40/41 | €16,361 | €16,629 | +€268 | +1.6% |
| Trade receivables | 40 | €14,236 | €14,100 | -€136 | -1.0% |
| Other amounts receivable | 41 | €2,125 | €2,529 | +€404 | +19.0% |
| Cash at bank and in hand | 54/58 | €17,792 | €20,020 | +€2,228 | +12.5% |
| Total equity and liabilities | 10/49 | €36,524 | €38,321 | +€1,797 | +4.9% |
| Equity | 10/15 | €10,356 | €9,185 | -€1,171 | -11.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,114 | €1,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,114 | €1,114 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,114 | €1,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,759 | -€3,929 | -€1,171 | -42.4% |
| Amounts payable | 17/49 | €26,168 | €29,136 | +€2,968 | +11.3% |
| Amounts payable after more than one year | 17 | €252 | - | -€252 | |
| Financial debts | 170/4 | €252 | - | -€252 | |
| Amounts payable within one year | 42/48 | €25,917 | €29,136 | +€3,219 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €3,359 | €2,798 | -€561 | -16.7% |
| Trade debts | 44 | €6,289 | €4,704 | -€1,585 | -25.2% |
| Suppliers | 440/4 | €6,289 | €4,704 | -€1,585 | -25.2% |
| Taxes, remuneration and social security | 45 | €16,269 | €21,633 | +€5,365 | +33.0% |
| Taxes | 450/3 | €8,306 | €8,686 | +€380 | +4.6% |
| Remuneration and social security | 454/9 | €7,963 | €12,948 | +€4,985 | +62.6% |
| Remuneration, social security and pensions | 62 | €48,492 | €64,811 | +€16,319 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €864 | -€0 | 0.0% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | €58,566 | €69,212 | +€10,646 | +18.2% |
| Operating profit (loss) | 9901 | €9,085 | €3,536 | -€5,548 | -61.1% |
| Financial income | 75/76B | €131 | - | -€131 | |
| Recurring financial income | 75 | €131 | - | -€131 | |
| Financial charges | 65/66B | €2,702 | €2,317 | -€385 | -14.2% |
| Recurring financial charges | 65 | €2,702 | €2,317 | -€385 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €6,514 | €1,219 | -€5,295 | -81.3% |
| Income taxes | 67/77 | €2,894 | €2,390 | -€504 | -17.4% |
| Profit (loss) for the period | 9904 | €3,620 | -€1,171 | -€4,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,620 | -€1,171 | -€4,791 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.