Eye Consulting: 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 Consulting
Largest movements
- Cash +€103,138
up €103,138 (+1642.9%), from €6,278 to €109,415
mainly Current investments (+€100,000) and Tax, wage and social debts (+€2,084)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year +€4,254
up €4,254 (+43.9%), from €9,680 to €13,934
of which Trade receivables: +€3,630
- Tax, wage and social debts +€2,084
up €2,084 (+22.9%), from €9,086 to €11,171
of which Taxes: +€2,061
- Profit (loss) carried forward +€1,941
up €1,941 (+10.6%), from -€18,306 to -€16,365
- Trade debts +€1,746
up €1,746 (+91.5%), from €1,908 to €3,654
- Gross operating margin +€16,271
up €16,271, from -€13,553 to €2,718
- Financial income +€750
up €750 (+66.6%), from €1,126 to €1,875
- Other operating charges -€491
down €491 (-29.3%), from €1,671 to €1,181
- Financial charges +€365
up €365 (+124.2%), from €294 to €658
- Depreciation +€280
up €280 (+109.1%), from €257 to €537
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 | €118,582 | €124,354 | +€5,772 | +4.9% |
| Fixed assets | 21/28 | €1,454 | €917 | -€537 | -36.9% |
| Tangible fixed assets | 22/27 | €1,354 | €817 | -€537 | -39.7% |
| Furniture and vehicles | 24 | €1,354 | €817 | -€537 | -39.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €117,128 | €123,436 | +€6,309 | +5.4% |
| Amounts receivable within one year | 40/41 | €9,680 | €13,934 | +€4,254 | +43.9% |
| Trade receivables | 40 | €9,680 | €13,310 | +€3,630 | +37.5% |
| Other amounts receivable | 41 | - | €624 | +€624 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,278 | €109,415 | +€103,138 | +1642.9% |
| Deferred charges and accrued income | 490/1 | €1,170 | €87 | -€1,083 | -92.6% |
| Total equity and liabilities | 10/49 | €118,582 | €124,354 | +€5,772 | +4.9% |
| Equity | 10/15 | €107,588 | €109,529 | +€1,941 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,294 | €107,294 | = | 0.0% |
| Non-distributable reserves | 130/1 | €132 | €132 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132 | €132 | = | 0.0% |
| Distributable reserves | 133 | €107,162 | €107,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,306 | -€16,365 | +€1,941 | +10.6% |
| Amounts payable | 17/49 | €10,994 | €14,825 | +€3,831 | +34.8% |
| Amounts payable within one year | 42/48 | €10,994 | €14,825 | +€3,831 | +34.8% |
| Trade debts | 44 | €1,908 | €3,654 | +€1,746 | +91.5% |
| Suppliers | 440/4 | €1,908 | €3,654 | +€1,746 | +91.5% |
| Taxes, remuneration and social security | 45 | €9,086 | €11,171 | +€2,084 | +22.9% |
| Taxes | 450/3 | €4,825 | €6,885 | +€2,061 | +42.7% |
| Remuneration and social security | 454/9 | €4,261 | €4,285 | +€24 | +0.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €537 | +€280 | +109.1% |
| Other operating charges | 640/8 | €1,671 | €1,181 | -€491 | -29.3% |
| Gross operating margin | 9900 | -€13,553 | €2,718 | +€16,271 | |
| Operating profit (loss) | 9901 | -€15,482 | €1,000 | +€16,482 | |
| Financial income | 75/76B | €1,126 | €1,875 | +€750 | +66.6% |
| Recurring financial income | 75 | €1,126 | €1,875 | +€750 | +66.6% |
| Financial charges | 65/66B | €294 | €658 | +€365 | +124.2% |
| Recurring financial charges | 65 | €294 | €658 | +€365 | +124.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,650 | €2,217 | +€16,867 | |
| Income taxes | 67/77 | €283 | €276 | -€8 | -2.7% |
| Profit (loss) for the period | 9904 | -€14,933 | €1,941 | +€16,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,933 | €1,941 | +€16,874 |
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 11 October 2026 via checked.be.