EYE DEAL: 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 DEAL
Largest movements
- Tangible fixed assets -€6,212
down €6,212 (-1.6%), from €400,284 to €394,073
of which Land and buildings: -€14,037
- Debts after one year -€29,112
down €29,112 (-8.4%), from €346,926 to €317,814
of which Other amounts payable: -€15,000
- Reserves +€29,000
up €29,000 (+241.7%), from €12,000 to €41,000
- Current portion of long-term debt -€9,190
down €9,190 (-41.9%), from €21,914 to €12,724
- Tax, wage and social debts +€7,175
up €7,175 (+80.8%), from €8,877 to €16,053
- Gross operating margin +€43,368
up €43,368 (+96.4%), from €44,983 to €88,351
- Depreciation +€17,010
up €17,010 (+78.0%), from €21,793 to €38,803
- Taxes +€9,632
up €9,632 (+198.0%), from €4,866 to €14,498
- Financial charges -€2,527
down €2,527 (-46.2%), from €5,474 to €2,947
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 | €415,108 | €409,327 | -€5,781 | -1.4% |
| Fixed assets | 21/28 | €400,284 | €394,073 | -€6,212 | -1.6% |
| Tangible fixed assets | 22/27 | €400,284 | €394,073 | -€6,212 | -1.6% |
| Land and buildings | 22 | €390,323 | €376,286 | -€14,037 | -3.6% |
| Plant, machinery and equipment | 23 | €7,516 | €5,213 | -€2,303 | -30.6% |
| Furniture and vehicles | 24 | €2,445 | €12,574 | +€10,129 | +414.3% |
| Current assets | 29/58 | €14,824 | €15,255 | +€430 | +2.9% |
| Amounts receivable within one year | 40/41 | €10,402 | €10,488 | +€86 | +0.8% |
| Trade receivables | 40 | €9,680 | €9,726 | +€46 | +0.5% |
| Other amounts receivable | 41 | €722 | €762 | +€40 | +5.5% |
| Cash at bank and in hand | 54/58 | €2,363 | €3,067 | +€704 | +29.8% |
| Deferred charges and accrued income | 490/1 | €2,060 | €1,700 | -€360 | -17.5% |
| Total equity and liabilities | 10/49 | €415,108 | €409,327 | -€5,781 | -1.4% |
| Equity | 10/15 | €30,907 | €60,416 | +€29,510 | +95.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,000 | €41,000 | +€29,000 | +241.7% |
| Distributable reserves | 133 | €12,000 | €41,000 | +€29,000 | +241.7% |
| Profit (loss) carried forward | 14 | €315 | €824 | +€510 | +162.0% |
| Amounts payable | 17/49 | €384,202 | €348,911 | -€35,291 | -9.2% |
| Amounts payable after more than one year | 17 | €346,926 | €317,814 | -€29,112 | -8.4% |
| Financial debts | 170/4 | €26,926 | €12,814 | -€14,112 | -52.4% |
| Other amounts payable | 178/9 | €320,000 | €305,000 | -€15,000 | -4.7% |
| Amounts payable within one year | 42/48 | €37,276 | €30,969 | -€6,307 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €21,914 | €12,724 | -€9,190 | -41.9% |
| Financial debts | 43 | €1,804 | - | -€1,804 | |
| Credit institutions | 430/8 | €1,804 | - | -€1,804 | |
| Trade debts | 44 | €1,573 | €592 | -€981 | -62.4% |
| Suppliers | 440/4 | €1,573 | €592 | -€981 | -62.4% |
| Taxes, remuneration and social security | 45 | €8,877 | €16,053 | +€7,175 | +80.8% |
| Taxes | 450/3 | €8,877 | €16,053 | +€7,175 | +80.8% |
| Other amounts payable | 47/48 | €3,108 | €1,601 | -€1,507 | -48.5% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Non-recurring operating income | 76A | €1,482 | - | -€1,482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,793 | €38,803 | +€17,010 | +78.0% |
| Other operating charges | 640/8 | €1,933 | €2,596 | +€663 | +34.3% |
| Gross operating margin | 9900 | €44,983 | €88,351 | +€43,368 | +96.4% |
| Operating profit (loss) | 9901 | €21,257 | €46,953 | +€25,696 | +120.9% |
| Financial income | 75/76B | €24 | €2 | -€22 | -92.6% |
| Recurring financial income | 75 | €24 | €2 | -€22 | -92.6% |
| Financial charges | 65/66B | €5,474 | €2,947 | -€2,527 | -46.2% |
| Recurring financial charges | 65 | €5,474 | €2,947 | -€2,527 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €15,807 | €44,008 | +€28,201 | +178.4% |
| Income taxes | 67/77 | €4,866 | €14,498 | +€9,632 | +198.0% |
| Profit (loss) for the period | 9904 | €10,941 | €29,510 | +€18,569 | +169.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,941 | €29,510 | +€18,569 | +169.7% |
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 12 October 2026 via checked.be.