EYE HDB: 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 HDB
Largest movements
- Cash +€43,625
up €43,625 (+111%), from €39,281 to €82,907
mainly Net result for the year (+€105,579) and Depreciation (+€38,761)
- Tangible fixed assets -€27,391
down €27,391 (-3.5%), from €790,316 to €762,925
- Reserves -€24,421
down €24,421 (-4.9%), from €497,503 to €473,082
- Other debts +€15,000
up €15,000 (+13.0%), from €115,000 to €130,000
- Tax, wage and social debts +€13,887
up €13,887 (+97.5%), from €14,243 to €28,130
- Trade debts +€11,370
new in 2025: €11,370
- Gross operating margin +€4,869
up €4,869 (+2.5%), from €194,562 to €199,431
- Financial charges -€3,060
down €3,060 (-95.3%), from €3,210 to €150
- Depreciation +€2,274
up €2,274 (+6.2%), from €36,487 to €38,761
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 | €842,799 | €859,102 | +€16,303 | +1.9% |
| Fixed assets | 21/28 | €790,316 | €762,925 | -€27,391 | -3.5% |
| Tangible fixed assets | 22/27 | €790,316 | €762,925 | -€27,391 | -3.5% |
| Land and buildings | 22 | €790,316 | €762,925 | -€27,391 | -3.5% |
| Current assets | 29/58 | €52,484 | €96,178 | +€43,694 | +83.3% |
| Amounts receivable within one year | 40/41 | €13,203 | €13,271 | +€69 | +0.5% |
| Other amounts receivable | 41 | €13,203 | €13,271 | +€69 | +0.5% |
| Cash at bank and in hand | 54/58 | €39,281 | €82,907 | +€43,625 | +111% |
| Total equity and liabilities | 10/49 | €842,799 | €859,102 | +€16,303 | +1.9% |
| Equity | 10/15 | €697,503 | €673,082 | -€24,421 | -3.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €497,503 | €473,082 | -€24,421 | -4.9% |
| Distributable reserves | 133 | €497,503 | €473,082 | -€24,421 | -4.9% |
| Amounts payable | 17/49 | €145,296 | €186,020 | +€40,724 | +28.0% |
| Amounts payable within one year | 42/48 | €129,243 | €169,500 | +€40,257 | +31.1% |
| Trade debts | 44 | - | €11,370 | +€11,370 | |
| Suppliers | 440/4 | - | €11,370 | +€11,370 | |
| Taxes, remuneration and social security | 45 | €14,243 | €28,130 | +€13,887 | +97.5% |
| Taxes | 450/3 | €14,243 | €28,130 | +€13,887 | +97.5% |
| Other amounts payable | 47/48 | €115,000 | €130,000 | +€15,000 | +13.0% |
| Accrued charges and deferred income | 492/3 | €16,054 | €16,520 | +€467 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,487 | €38,761 | +€2,274 | +6.2% |
| Other operating charges | 640/8 | €6,451 | €6,054 | -€397 | -6.2% |
| Gross operating margin | 9900 | €194,562 | €199,431 | +€4,869 | +2.5% |
| Operating profit (loss) | 9901 | €151,624 | €154,616 | +€2,992 | +2.0% |
| Financial charges | 65/66B | €3,210 | €150 | -€3,060 | -95.3% |
| Recurring financial charges | 65 | €3,210 | €150 | -€3,060 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €148,413 | €154,466 | +€6,053 | +4.1% |
| Income taxes | 67/77 | €47,243 | €48,887 | +€1,645 | +3.5% |
| Profit (loss) for the period | 9904 | €101,171 | €105,579 | +€4,408 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,171 | €105,579 | +€4,408 | +4.4% |
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 25 October 2026 via checked.be.