EYE DESIGNERS: 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 DESIGNERS
Largest movements
- Cash +€310,651
up €310,651 (+44.2%), from €703,256 to €1.0m
mainly Net result for the year (+€306,132) and Depreciation (+€82,617)
- Tangible fixed assets -€45,784
down €45,784 (-4.4%), from €1.0m to €991,690
of which Land and buildings: -€32,272
- Stocks and contracts +€27,269
up €27,269 (+13.1%), from €208,094 to €235,364
- Reserves +€306,132
up €306,132 (+24.4%), from €1.3m to €1.6m
- Debts after one year -€37,327
down €37,327 (-8.4%), from €443,046 to €405,719
- Tax, wage and social debts +€26,039
up €26,039 (+36.6%), from €71,065 to €97,105
of which Taxes: +€29,151
- Gross operating margin +€83,807
up €83,807 (+16.5%), from €507,576 to €591,382
- Taxes +€15,588
up €15,588 (+12.6%), from €124,104 to €139,692
- Financial income -€14,947
down €14,947 (-45.6%), from €32,791 to €17,844
- Staff costs +€10,982
up €10,982 (+23.0%), from €47,751 to €58,733
- Depreciation +€6,792
up €6,792 (+9.0%), from €75,825 to €82,617
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,960,006 | €2,254,538 | +€294,532 | +15.0% |
| Fixed assets | 21/28 | €1,037,474 | €994,086 | -€43,388 | -4.2% |
| Intangible fixed assets | 21 | - | €2,397 | +€2,397 | |
| Tangible fixed assets | 22/27 | €1,037,474 | €991,690 | -€45,784 | -4.4% |
| Land and buildings | 22 | €887,027 | €854,754 | -€32,272 | -3.6% |
| Plant, machinery and equipment | 23 | €45,498 | €36,854 | -€8,643 | -19.0% |
| Furniture and vehicles | 24 | €54,316 | €43,277 | -€11,039 | -20.3% |
| Other tangible fixed assets | 26 | €50,634 | €56,804 | +€6,170 | +12.2% |
| Current assets | 29/58 | €922,532 | €1,260,451 | +€337,920 | +36.6% |
| Stocks and contracts in progress | 3 | €208,094 | €235,364 | +€27,269 | +13.1% |
| Stocks | 30/36 | €208,094 | €235,364 | +€27,269 | +13.1% |
| Amounts receivable within one year | 40/41 | €5,128 | €6,088 | +€960 | +18.7% |
| Trade receivables | 40 | €2,762 | €3,494 | +€733 | +26.5% |
| Other amounts receivable | 41 | €2,366 | €2,593 | +€227 | +9.6% |
| Cash at bank and in hand | 54/58 | €703,256 | €1,013,906 | +€310,651 | +44.2% |
| Deferred charges and accrued income | 490/1 | €6,054 | €5,094 | -€960 | -15.9% |
| Total equity and liabilities | 10/49 | €1,960,006 | €2,254,538 | +€294,532 | +15.0% |
| Equity | 10/15 | €1,279,059 | €1,585,191 | +€306,132 | +23.9% |
| Contributions | 10/11 | €26,208 | €26,208 | = | 0.0% |
| Reserves | 13 | €1,252,851 | €1,558,983 | +€306,132 | +24.4% |
| Distributable reserves | 133 | €1,252,851 | €1,558,983 | +€306,132 | +24.4% |
| Amounts payable | 17/49 | €680,947 | €669,347 | -€11,600 | -1.7% |
| Amounts payable after more than one year | 17 | €443,046 | €405,719 | -€37,327 | -8.4% |
| Financial debts | 170/4 | €443,046 | €405,719 | -€37,327 | -8.4% |
| Amounts payable within one year | 42/48 | €237,901 | €263,628 | +€25,727 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €39,820 | €37,327 | -€2,493 | -6.3% |
| Trade debts | 44 | €119,321 | €119,076 | -€246 | -0.2% |
| Suppliers | 440/4 | €119,321 | €119,076 | -€246 | -0.2% |
| Taxes, remuneration and social security | 45 | €71,065 | €97,105 | +€26,039 | +36.6% |
| Taxes | 450/3 | €60,447 | €89,599 | +€29,151 | +48.2% |
| Remuneration and social security | 454/9 | €10,618 | €7,506 | -€3,112 | -29.3% |
| Other amounts payable | 47/48 | €7,694 | €10,121 | +€2,426 | +31.5% |
| Remuneration, social security and pensions | 62 | €47,751 | €58,733 | +€10,982 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,825 | €82,617 | +€6,792 | +9.0% |
| Other operating charges | 640/8 | €4,862 | €5,022 | +€160 | +3.3% |
| Gross operating margin | 9900 | €507,576 | €591,382 | +€83,807 | +16.5% |
| Operating profit (loss) | 9901 | €379,137 | €445,010 | +€65,873 | +17.4% |
| Financial income | 75/76B | €32,791 | €17,844 | -€14,947 | -45.6% |
| Recurring financial income | 75 | €32,791 | €17,844 | -€14,947 | -45.6% |
| Financial charges | 65/66B | €12,451 | €17,030 | +€4,579 | +36.8% |
| Recurring financial charges | 65 | €12,451 | €17,030 | +€4,579 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €399,477 | €445,824 | +€46,347 | +11.6% |
| Income taxes | 67/77 | €124,104 | €139,692 | +€15,588 | +12.6% |
| Profit (loss) for the period | 9904 | €275,373 | €306,132 | +€30,759 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €275,373 | €306,132 | +€30,759 | +11.2% |
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 30 October 2026 via checked.be.