EYE CANDY: 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.
What changed
EYE CANDY
NACE 32.500, Manufacture of medical and dental instruments and supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,085
2024 · -€63,227+€59,142
Equity
-€92,191
2024 · -€88,106-€4,085
Cash
€5,659
2024 · €1,636+€4,023
Balance sheet total
€521,568
2024 · €537,777-€16,208
Largest movements
Assets
- Tangible fixed assets -€35,933
down €35,933 (-12.2%), from €295,468 to €259,535
of which Other tangible fixed assets: -€26,171
- Receivables within one year +€31,797
up €31,797 (+82.3%), from €38,613 to €70,410
of which Trade receivables: +€31,984
- Deferred charges and accrued income -€14,781
down €14,781 (-28.5%), from €51,939 to €37,158
Equity and liabilities
- Other debts -€9,270
down €9,270 (-9.6%), from €96,392 to €87,121
- Trade debts +€6,782
up €6,782 (+4.0%), from €169,011 to €175,793
Income statement
- Gross operating margin +€65,622
up €65,622 (+50.1%), from €130,934 to €196,557
- Depreciation +€6,416
up €6,416 (+17.9%), from €35,918 to €42,335
- Other operating charges -€2,405
down €2,405 (-64.7%), from €3,719 to €1,314
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.
Result 2024
-€63,227
Gross operating margin
+€65,622
Staff costs
-€1,834
Depreciation
-€6,416
Other operating charges
+€2,405
Financial income
+€257
Financial charges
-€920
Taxes
+€28
Result 2025
-€4,085
raises the resultlowers the result
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.
From operations
+€14,759
Investment
-€6,402
Financing
-€4,335
Cash 2024
€1,636
From operations (derived)
+€14,759
Net result for the year
-€4,085
Depreciation
+€42,335
Receivables after one year
-€352
Stocks and contracts
+€1,666
Receivables within one year
-€31,797
Deferred charges and accrued income
+€14,781
Trade debts
+€6,782
Tax, wage and social debts
-€4,696
Other debts
-€9,270
Accrued charges and deferred income
-€604
Investment (derived)
-€6,402
Investment in fixed assets (net)
-€6,402
Financing
-€4,335
Debts after one year
-€5,254
Current portion of long-term debt
+€919
Cash 2025
€5,659
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €537,777 | €521,568 | -€16,208 | -3.0% |
| Fixed assets | 21/28 | €295,468 | €259,535 | -€35,933 | -12.2% |
| Tangible fixed assets | 22/27 | €295,468 | €259,535 | -€35,933 | -12.2% |
| Plant, machinery and equipment | 23 | €26,168 | €23,290 | -€2,878 | -11.0% |
| Furniture and vehicles | 24 | €21,092 | €14,208 | -€6,884 | -32.6% |
| Other tangible fixed assets | 26 | €248,208 | €222,037 | -€26,171 | -10.5% |
| Current assets | 29/58 | €242,309 | €262,034 | +€19,724 | +8.1% |
| Amounts receivable after more than one year | 29 | - | €352 | +€352 | |
| Other amounts receivable | 291 | - | €352 | +€352 | |
| Stocks and contracts in progress | 3 | €150,121 | €148,455 | -€1,666 | -1.1% |
| Stocks | 30/36 | €150,121 | €148,455 | -€1,666 | -1.1% |
| Amounts receivable within one year | 40/41 | €38,613 | €70,410 | +€31,797 | +82.3% |
| Trade receivables | 40 | €38,426 | €70,410 | +€31,984 | +83.2% |
| Other amounts receivable | 41 | €188 | €0 | -€188 | -100% |
| Cash at bank and in hand | 54/58 | €1,636 | €5,659 | +€4,023 | +246% |
| Deferred charges and accrued income | 490/1 | €51,939 | €37,158 | -€14,781 | -28.5% |
| Total equity and liabilities | 10/49 | €537,777 | €521,568 | -€16,208 | -3.0% |
| Equity | 10/15 | -€88,106 | -€92,191 | -€4,085 | -4.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,606 | -€153,691 | -€4,085 | -2.7% |
| Amounts payable | 17/49 | €625,883 | €613,759 | -€12,124 | -1.9% |
| Amounts payable after more than one year | 17 | €198,616 | €193,362 | -€5,254 | -2.6% |
| Financial debts | 170/4 | €198,616 | €193,362 | -€5,254 | -2.6% |
| Amounts payable within one year | 42/48 | €410,512 | €404,247 | -€6,266 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €19,908 | €20,827 | +€919 | +4.6% |
| Financial debts | 43 | €65,000 | €65,000 | = | 0.0% |
| Credit institutions | 430/8 | €65,000 | €65,000 | = | 0.0% |
| Trade debts | 44 | €169,011 | €175,793 | +€6,782 | +4.0% |
| Suppliers | 440/4 | €169,011 | €175,793 | +€6,782 | +4.0% |
| Taxes, remuneration and social security | 45 | €60,202 | €55,506 | -€4,696 | -7.8% |
| Taxes | 450/3 | €35,195 | €27,554 | -€7,641 | -21.7% |
| Remuneration and social security | 454/9 | €25,006 | €27,952 | +€2,945 | +11.8% |
| Other amounts payable | 47/48 | €96,392 | €87,121 | -€9,270 | -9.6% |
| Accrued charges and deferred income | 492/3 | €16,755 | €16,150 | -€604 | -3.6% |
| Remuneration, social security and pensions | 62 | €131,194 | €133,028 | +€1,834 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,918 | €42,335 | +€6,416 | +17.9% |
| Other operating charges | 640/8 | €3,719 | €1,314 | -€2,405 | -64.7% |
| Gross operating margin | 9900 | €130,934 | €196,557 | +€65,622 | +50.1% |
| Operating profit (loss) | 9901 | -€39,898 | €19,880 | +€59,778 | |
| Financial income | 75/76B | €25 | €281 | +€257 | +1,049% |
| Recurring financial income | 75 | €25 | €281 | +€257 | +1,049% |
| Financial charges | 65/66B | €22,969 | €23,889 | +€920 | +4.0% |
| Recurring financial charges | 65 | €22,969 | €23,889 | +€920 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,842 | -€3,728 | +€59,115 | +94.1% |
| Income taxes | 67/77 | €385 | €357 | -€28 | -7.2% |
| Profit (loss) for the period | 9904 | -€63,227 | -€4,085 | +€59,142 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,227 | -€4,085 | +€59,142 | +93.5% |
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 18 October 2026 via checked.be.