EYE-FIN: 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-FIN
Largest movements
- Cash +€14,403
up €14,403 (+40.0%), from €35,966 to €50,369
mainly Depreciation (+€13,302) and Net result for the year (+€10,719)
- Tangible fixed assets -€11,017
down €11,017 (-7.9%), from €140,088 to €129,071
of which Land and buildings: -€7,873
- Reserves +€10,719
up €10,719 (+9.8%), from €109,500 to €120,219
of which Distributable reserves: +€10,719
- Debts after one year -€8,037
down €8,037 (-12.2%), from €65,887 to €57,849
- Tax, wage and social debts +€5,746
up €5,746 (+50.0%), from €11,492 to €17,238
- Other debts -€4,051
no longer reported in 2025 (was €4,051)
- Gross operating margin +€15,762
up €15,762 (+91.3%), from €17,256 to €33,018
- Taxes +€3,960
up €3,960 (+222.9%), from €1,777 to €5,737
- Depreciation -€452
down €452 (-3.3%), from €13,754 to €13,302
- Other operating charges -€350
down €350 (-21.7%), from €1,614 to €1,265
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 | €222,274 | €224,716 | +€2,442 | +1.1% |
| Fixed assets | 21/28 | €140,088 | €129,071 | -€11,017 | -7.9% |
| Tangible fixed assets | 22/27 | €140,088 | €129,071 | -€11,017 | -7.9% |
| Land and buildings | 22 | €127,571 | €119,698 | -€7,873 | -6.2% |
| Plant, machinery and equipment | 23 | €300 | - | -€300 | |
| Furniture and vehicles | 24 | €12,217 | €9,373 | -€2,844 | -23.3% |
| Current assets | 29/58 | €82,186 | €95,645 | +€13,459 | +16.4% |
| Amounts receivable within one year | 40/41 | €40,437 | €41,106 | +€670 | +1.7% |
| Trade receivables | 40 | €39,646 | €39,877 | +€231 | +0.6% |
| Other amounts receivable | 41 | €791 | €1,229 | +€438 | +55.4% |
| Cash at bank and in hand | 54/58 | €35,966 | €50,369 | +€14,403 | +40.0% |
| Deferred charges and accrued income | 490/1 | €5,784 | €4,170 | -€1,614 | -27.9% |
| Total equity and liabilities | 10/49 | €222,274 | €224,716 | +€2,442 | +1.1% |
| Equity | 10/15 | €115,700 | €126,419 | +€10,719 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,500 | €120,219 | +€10,719 | +9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,640 | €118,359 | +€10,719 | +10.0% |
| Amounts payable | 17/49 | €106,574 | €98,297 | -€8,277 | -7.8% |
| Amounts payable after more than one year | 17 | €65,887 | €57,849 | -€8,037 | -12.2% |
| Financial debts | 170/4 | €65,887 | €57,849 | -€8,037 | -12.2% |
| Amounts payable within one year | 42/48 | €40,688 | €40,448 | -€240 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,852 | €8,037 | +€185 | +2.4% |
| Trade debts | 44 | €17,292 | €15,172 | -€2,120 | -12.3% |
| Suppliers | 440/4 | €17,292 | €15,172 | -€2,120 | -12.3% |
| Taxes, remuneration and social security | 45 | €11,492 | €17,238 | +€5,746 | +50.0% |
| Taxes | 450/3 | €11,492 | €17,238 | +€5,746 | +50.0% |
| Other amounts payable | 47/48 | €4,051 | - | -€4,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,754 | €13,302 | -€452 | -3.3% |
| Other operating charges | 640/8 | €1,614 | €1,265 | -€350 | -21.7% |
| Gross operating margin | 9900 | €17,256 | €33,018 | +€15,762 | +91.3% |
| Operating profit (loss) | 9901 | €1,887 | €18,452 | +€16,565 | +877.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,204 | €1,996 | -€209 | -9.5% |
| Recurring financial charges | 65 | €2,204 | €1,996 | -€209 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€317 | €16,456 | +€16,773 | |
| Income taxes | 67/77 | €1,777 | €5,737 | +€3,960 | +222.9% |
| Profit (loss) for the period | 9904 | -€2,094 | €10,719 | +€12,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,094 | €10,719 | +€12,813 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.