Eye II Eye: 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 II Eye
Largest movements
- Receivables after one year +€32,503
up €32,503 (+6.8%), from €479,893 to €512,396
- Tangible fixed assets +€8,900
up €8,900 (+459%), from €1,937 to €10,837
of which Furniture and vehicles: +€9,565
- Deferred charges and accrued income +€6,250
new in 2025: €6,250
- Reserves +€45,150
up €45,150 (+10.5%), from €430,196 to €475,346
of which Distributable reserves: +€45,150
- Gross operating margin -€9,246
down €9,246 (-12.7%), from €72,519 to €63,273
- Taxes -€1,923
down €1,923 (-8.8%), from €21,929 to €20,006
- Financial charges +€1,529
up €1,529 (+122%), from €1,259 to €2,788
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 | €555,405 | €601,117 | +€45,712 | +8.2% |
| Fixed assets | 21/28 | €1,937 | €10,837 | +€8,900 | +459% |
| Tangible fixed assets | 22/27 | €1,937 | €10,837 | +€8,900 | +459% |
| Plant, machinery and equipment | 23 | €1,937 | €1,272 | -€665 | -34.3% |
| Furniture and vehicles | 24 | - | €9,565 | +€9,565 | |
| Current assets | 29/58 | €553,468 | €590,280 | +€36,813 | +6.7% |
| Amounts receivable after more than one year | 29 | €479,893 | €512,396 | +€32,503 | +6.8% |
| Other amounts receivable | 291 | €479,893 | €512,396 | +€32,503 | +6.8% |
| Amounts receivable within one year | 40/41 | €21,992 | €20,121 | -€1,871 | -8.5% |
| Trade receivables | 40 | €21,924 | €20,121 | -€1,803 | -8.2% |
| Other amounts receivable | 41 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €51,582 | €51,513 | -€69 | -0.1% |
| Deferred charges and accrued income | 490/1 | - | €6,250 | +€6,250 | |
| Total equity and liabilities | 10/49 | €555,405 | €601,117 | +€45,712 | +8.2% |
| Equity | 10/15 | €533,714 | €578,863 | +€45,149 | +8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €430,196 | €475,346 | +€45,150 | +10.5% |
| Tax-exempt reserves | 132 | €3,242 | €3,242 | +€0 | 0.0% |
| Distributable reserves | 133 | €426,954 | €472,104 | +€45,150 | +10.6% |
| Profit (loss) carried forward | 14 | €91,117 | €91,117 | -€0 | 0.0% |
| Amounts payable | 17/49 | €21,691 | €22,254 | +€563 | +2.6% |
| Amounts payable within one year | 42/48 | €21,691 | €22,254 | +€563 | +2.6% |
| Financial debts | 43 | €6,667 | €6,667 | +€0 | 0.0% |
| Credit institutions | 430/8 | €6,667 | €6,667 | +€0 | 0.0% |
| Trade debts | 44 | €294 | €99 | -€195 | -66.3% |
| Suppliers | 440/4 | €294 | €99 | -€195 | -66.3% |
| Taxes, remuneration and social security | 45 | €14,731 | €15,488 | +€757 | +5.1% |
| Taxes | 450/3 | €14,731 | €15,488 | +€757 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €3,024 | +€300 | +11.0% |
| Other operating charges | 640/8 | €1,910 | €1,276 | -€634 | -33.2% |
| Gross operating margin | 9900 | €72,519 | €63,273 | -€9,246 | -12.7% |
| Operating profit (loss) | 9901 | €67,884 | €58,973 | -€8,911 | -13.1% |
| Financial income | 75/76B | €8,704 | €8,971 | +€267 | +3.1% |
| Recurring financial income | 75 | €8,704 | €8,971 | +€267 | +3.1% |
| Financial charges | 65/66B | €1,259 | €2,788 | +€1,529 | +122% |
| Recurring financial charges | 65 | €1,259 | €2,788 | +€1,529 | +122% |
| Profit (loss) for the period before taxes | 9903 | €75,330 | €65,156 | -€10,174 | -13.5% |
| Income taxes | 67/77 | €21,929 | €20,006 | -€1,923 | -8.8% |
| Profit (loss) for the period | 9904 | €53,401 | €45,150 | -€8,251 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,401 | €45,150 | -€8,251 | -15.5% |
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 24 October 2026 via checked.be.