Eye-D: 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-D
Largest movements
- Cash +€19,552
up €19,552 (+97.7%), from €20,006 to €39,558
mainly Other debts (+€52,475) and Net result for the year (+€19,516)
- Receivables within one year +€10,597
up €10,597 (+359.0%), from €2,952 to €13,550
of which Trade receivables: +€10,164
- Tangible fixed assets -€6,704
down €6,704 (-26.8%), from €24,969 to €18,266
of which Furniture and vehicles: -€6,483
- Deferred charges and accrued income -€6,032
down €6,032 (-82.0%), from €7,352 to €1,320
- Other debts +€52,475
up €52,475 (+1165.5%), from €4,502 to €56,978
- Reserves -€42,269
no longer reported in 2025 (was €42,269)
- Tax, wage and social debts +€6,192
up €6,192 (+483.2%), from €1,281 to €7,473
- Trade debts +€1,016
up €1,016 (+45.7%), from €2,226 to €3,243
- Gross operating margin +€36,153
up €36,153 (+97.5%), from €37,081 to €73,234
- Financial charges +€11,565
up €11,565 (+45.7%), from €25,332 to €36,897
- Taxes +€4,341
up €4,341 (+598.1%), from €726 to €5,067
- Depreciation +€2,723
up €2,723 (+32.7%), from €8,323 to €11,045
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 | €55,279 | €72,693 | +€17,414 | +31.5% |
| Fixed assets | 21/28 | €24,969 | €18,266 | -€6,704 | -26.8% |
| Tangible fixed assets | 22/27 | €24,969 | €18,266 | -€6,704 | -26.8% |
| Plant, machinery and equipment | 23 | €1,642 | €4,187 | +€2,544 | +154.9% |
| Furniture and vehicles | 24 | €12,489 | €6,005 | -€6,483 | -51.9% |
| Other tangible fixed assets | 26 | €10,838 | €8,074 | -€2,765 | -25.5% |
| Current assets | 29/58 | €30,310 | €54,428 | +€24,118 | +79.6% |
| Amounts receivable within one year | 40/41 | €2,952 | €13,550 | +€10,597 | +359.0% |
| Trade receivables | 40 | €2,178 | €12,342 | +€10,164 | +466.7% |
| Other amounts receivable | 41 | €774 | €1,208 | +€433 | +56.0% |
| Cash at bank and in hand | 54/58 | €20,006 | €39,558 | +€19,552 | +97.7% |
| Deferred charges and accrued income | 490/1 | €7,352 | €1,320 | -€6,032 | -82.0% |
| Total equity and liabilities | 10/49 | €55,279 | €72,693 | +€17,414 | +31.5% |
| Equity | 10/15 | €47,269 | €5,000 | -€42,269 | -89.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,269 | - | -€42,269 | |
| Distributable reserves | 133 | €42,269 | - | -€42,269 | |
| Amounts payable | 17/49 | €8,010 | €67,693 | +€59,683 | +745.1% |
| Amounts payable within one year | 42/48 | €8,010 | €67,693 | +€59,683 | +745.1% |
| Trade debts | 44 | €2,226 | €3,243 | +€1,016 | +45.7% |
| Suppliers | 440/4 | €2,226 | €3,243 | +€1,016 | +45.7% |
| Taxes, remuneration and social security | 45 | €1,281 | €7,473 | +€6,192 | +483.2% |
| Taxes | 450/3 | €1,281 | €7,473 | +€6,192 | +483.2% |
| Other amounts payable | 47/48 | €4,502 | €56,978 | +€52,475 | +1165.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | €11,045 | +€2,723 | +32.7% |
| Other operating charges | 640/8 | €621 | €709 | +€88 | +14.2% |
| Gross operating margin | 9900 | €37,081 | €73,234 | +€36,153 | +97.5% |
| Operating profit (loss) | 9901 | €28,138 | €61,480 | +€33,342 | +118.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €25,332 | €36,897 | +€11,565 | +45.7% |
| Recurring financial charges | 65 | €25,332 | €36,897 | +€11,565 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €2,809 | €24,583 | +€21,774 | +775.2% |
| Income taxes | 67/77 | €726 | €5,067 | +€4,341 | +598.1% |
| Profit (loss) for the period | 9904 | €2,083 | €19,516 | +€17,433 | +836.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,083 | €19,516 | +€17,433 | +836.9% |
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 4 October 2026 via checked.be.