EYE - CATCHER: 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.
EYE - CATCHER
Largest movements
- Tangible fixed assets -€50
no longer reported in 2025 (was €50)
- Cash -€11
down €11 (-10.1%), from €113 to €102
mainly Net result for the year (-€1,110) and Trade debts (-€446)
- Other debts +€1,679
up €1,679 (+0.6%), from €267,689 to €269,368
- Profit (loss) carried forward -€1,110
down €1,110 (-0.2%), from -€445,310 to -€446,420
- Trade debts -€446
down €446 (-99.8%), from €447 to €1
- Contributions -€184
down €184 (-0.8%), from €23,517 to €23,333
of which Outside capital: -€184
- Gross operating margin -€358
down €358 (-62.9%), from -€569 to -€927
- Financial charges +€138
up €138 (+307.6%), from €45 to €183
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 | €163 | €102 | -€61 | -37.5% |
| Fixed assets | 21/28 | €50 | - | -€50 | |
| Tangible fixed assets | 22/27 | €50 | - | -€50 | |
| Land and buildings | 22 | €50 | - | -€50 | |
| Current assets | 29/58 | €113 | €102 | -€11 | -10.1% |
| Cash at bank and in hand | 54/58 | €113 | €102 | -€11 | -10.1% |
| Total equity and liabilities | 10/49 | €163 | €102 | -€61 | -37.5% |
| Equity | 10/15 | -€267,973 | -€269,267 | -€1,294 | -0.5% |
| Contributions | 10/11 | €23,517 | €23,333 | -€184 | -0.8% |
| Capital | 10 | €23,333 | €23,333 | = | 0.0% |
| Issued capital | 100 | €23,333 | €23,333 | = | 0.0% |
| Outside capital | 11 | €184 | - | -€184 | |
| Share premium | 1100/10 | €184 | - | -€184 | |
| Reserves | 13 | €153,820 | €153,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,333 | €2,333 | = | 0.0% |
| Legal reserve | 130 | €2,333 | €2,333 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,250 | €67,250 | = | 0.0% |
| Distributable reserves | 133 | €84,237 | €84,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€445,310 | -€446,420 | -€1,110 | -0.2% |
| Amounts payable | 17/49 | €268,136 | €269,369 | +€1,233 | +0.5% |
| Amounts payable within one year | 42/48 | €268,136 | €269,369 | +€1,233 | +0.5% |
| Trade debts | 44 | €447 | €1 | -€446 | -99.8% |
| Suppliers | 440/4 | €447 | €1 | -€446 | -99.8% |
| Other amounts payable | 47/48 | €267,689 | €269,368 | +€1,679 | +0.6% |
| Gross operating margin | 9900 | -€569 | -€927 | -€358 | -62.9% |
| Operating profit (loss) | 9901 | -€569 | -€927 | -€358 | -62.9% |
| Financial charges | 65/66B | €45 | €183 | +€138 | +307.6% |
| Recurring financial charges | 65 | €45 | €183 | +€138 | +307.6% |
| Profit (loss) for the period before taxes | 9903 | -€614 | -€1,110 | -€496 | -80.8% |
| Profit (loss) for the period | 9904 | -€614 | -€1,110 | -€496 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€614 | -€1,110 | -€496 | -80.8% |
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 7 October 2026 via checked.be.