Eye Love View: 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 Love View
Largest movements
- Cash +€22,358
up €22,358 (+535%), from €4,178 to €26,537
mainly Net result for the year (+€20,300) and Depreciation (+€10,290)
- Stocks and contracts +€11,694
up €11,694 (+29.0%), from €40,303 to €51,997
- Tangible fixed assets -€10,184
down €10,184 (-19.5%), from €52,244 to €42,060
of which Other tangible fixed assets: -€8,643
- Profit (loss) carried forward +€20,300
up €20,300, from -€7,672 to €12,628
- Debts after one year -€12,295
down €12,295 (-27.4%), from €44,881 to €32,586
- Trade debts +€9,644
up €9,644 (+126%), from €7,669 to €17,313
- Tax, wage and social debts +€4,992
up €4,992 (+120%), from €4,175 to €9,167
- Gross operating margin +€12,286
up €12,286 (+56.4%), from €21,800 to €34,085
- Taxes +€759
new in 2025: €759
- Depreciation -€749
down €749 (-6.8%), from €11,039 to €10,290
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 | €98,078 | €120,989 | +€22,911 | +23.4% |
| Formation expenses | 20 | €20 | €0 | -€20 | -100% |
| Fixed assets | 21/28 | €52,331 | €42,060 | -€10,270 | -19.6% |
| Intangible fixed assets | 21 | €86 | €0 | -€86 | -100% |
| Tangible fixed assets | 22/27 | €52,244 | €42,060 | -€10,184 | -19.5% |
| Plant, machinery and equipment | 23 | €7,230 | €5,689 | -€1,541 | -21.3% |
| Other tangible fixed assets | 26 | €45,014 | €36,371 | -€8,643 | -19.2% |
| Current assets | 29/58 | €45,728 | €78,928 | +€33,201 | +72.6% |
| Stocks and contracts in progress | 3 | €40,303 | €51,997 | +€11,694 | +29.0% |
| Stocks | 30/36 | €40,303 | €51,997 | +€11,694 | +29.0% |
| Amounts receivable within one year | 40/41 | €929 | €76 | -€853 | -91.9% |
| Trade receivables | 40 | €929 | €76 | -€853 | -91.9% |
| Cash at bank and in hand | 54/58 | €4,178 | €26,537 | +€22,358 | +535% |
| Deferred charges and accrued income | 490/1 | €318 | €319 | +€1 | +0.4% |
| Total equity and liabilities | 10/49 | €98,078 | €120,989 | +€22,911 | +23.4% |
| Equity | 10/15 | €22,328 | €42,628 | +€20,300 | +90.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,672 | €12,628 | +€20,300 | |
| Amounts payable | 17/49 | €75,750 | €78,361 | +€2,611 | +3.4% |
| Amounts payable after more than one year | 17 | €44,881 | €32,586 | -€12,295 | -27.4% |
| Financial debts | 170/4 | €44,881 | €32,586 | -€12,295 | -27.4% |
| Amounts payable within one year | 42/48 | €23,854 | €38,775 | +€14,921 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €12,010 | €12,295 | +€285 | +2.4% |
| Trade debts | 44 | €7,669 | €17,313 | +€9,644 | +126% |
| Suppliers | 440/4 | €7,669 | €17,313 | +€9,644 | +126% |
| Taxes, remuneration and social security | 45 | €4,175 | €9,167 | +€4,992 | +120% |
| Taxes | 450/3 | €4,175 | €9,167 | +€4,992 | +120% |
| Accrued charges and deferred income | 492/3 | €7,015 | €7,000 | -€15 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,039 | €10,290 | -€749 | -6.8% |
| Other operating charges | 640/8 | €462 | €400 | -€63 | -13.5% |
| Gross operating margin | 9900 | €21,800 | €34,085 | +€12,286 | +56.4% |
| Operating profit (loss) | 9901 | €10,299 | €23,396 | +€13,097 | +127% |
| Financial income | 75/76B | €283 | €235 | -€48 | -17.0% |
| Recurring financial income | 75 | €283 | €235 | -€48 | -17.0% |
| Financial charges | 65/66B | €2,812 | €2,572 | -€240 | -8.5% |
| Recurring financial charges | 65 | €2,812 | €2,572 | -€240 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €7,770 | €21,059 | +€13,289 | +171% |
| Income taxes | 67/77 | - | €759 | +€759 | |
| Profit (loss) for the period | 9904 | €7,770 | €20,300 | +€12,530 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €7,770 | €20,300 | +€12,530 | +161% |
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 28 October 2026 via checked.be.