Eye-M: what changed
Two fiscal 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-M
Largest movements
- Cash -€18,423
down €18,423 (-17.3%), from €106,499 to €88,076
mainly Contributions, distributions and other (-€49,482) and Investment in fixed assets (net) (-€12,573)
- Tangible fixed assets +€8,419
up €8,419 (+1006.9%), from €836 to €9,255
of which Furniture and vehicles: +€6,967
- Reserves -€37,198
down €37,198 (-32.8%), from €113,299 to €76,101
- Other debts +€24,688
up €24,688 (+722.4%), from €3,418 to €28,106
- Depreciation +€3,630
up €3,630 (+692.4%), from €524 to €4,154
- Other operating charges -€1,053
down €1,053 (-85.2%), from €1,236 to €183
- Taxes -€653
down €653 (-8.3%), from €7,889 to €7,236
- Financial income +€425
up €425 (+44.3%), from €959 to €1,384
- Gross operating margin +€307
up €307 (+1.4%), from €22,248 to €22,555
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 | €127,911 | €116,377 | -€11,534 | -9.0% |
| Fixed assets | 21/28 | €836 | €9,255 | +€8,419 | +1006.9% |
| Tangible fixed assets | 22/27 | €836 | €9,255 | +€8,419 | +1006.9% |
| Plant, machinery and equipment | 23 | €836 | €2,288 | +€1,452 | +173.6% |
| Furniture and vehicles | 24 | - | €6,967 | +€6,967 | |
| Current assets | 29/58 | €127,075 | €107,121 | -€19,953 | -15.7% |
| Amounts receivable within one year | 40/41 | €19,347 | €18,151 | -€1,196 | -6.2% |
| Trade receivables | 40 | €15,972 | €15,972 | = | 0.0% |
| Other amounts receivable | 41 | €3,375 | €2,179 | -€1,196 | -35.4% |
| Cash at bank and in hand | 54/58 | €106,499 | €88,076 | -€18,423 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,228 | €894 | -€334 | -27.2% |
| Total equity and liabilities | 10/49 | €127,911 | €116,377 | -€11,534 | -9.0% |
| Equity | 10/15 | €113,299 | €76,101 | -€37,198 | -32.8% |
| Reserves | 13 | €113,299 | €76,101 | -€37,198 | -32.8% |
| Distributable reserves | 133 | €113,299 | €76,101 | -€37,198 | -32.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,612 | €40,276 | +€25,664 | +175.6% |
| Amounts payable within one year | 42/48 | €14,612 | €40,276 | +€25,664 | +175.6% |
| Trade debts | 44 | €544 | €769 | +€225 | +41.5% |
| Suppliers | 440/4 | €544 | €769 | +€225 | +41.5% |
| Taxes, remuneration and social security | 45 | €10,650 | €11,400 | +€750 | +7.0% |
| Taxes | 450/3 | €10,650 | €11,400 | +€750 | +7.0% |
| Other amounts payable | 47/48 | €3,418 | €28,106 | +€24,688 | +722.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | €4,154 | +€3,630 | +692.4% |
| Other operating charges | 640/8 | €1,236 | €183 | -€1,053 | -85.2% |
| Gross operating margin | 9900 | €22,248 | €22,555 | +€307 | +1.4% |
| Operating profit (loss) | 9901 | €20,487 | €18,217 | -€2,270 | -11.1% |
| Financial income | 75/76B | €959 | €1,384 | +€425 | +44.3% |
| Recurring financial income | 75 | €959 | €1,384 | +€425 | +44.3% |
| Financial charges | 65/66B | €30 | €81 | +€51 | +173.7% |
| Recurring financial charges | 65 | €30 | €81 | +€51 | +173.7% |
| Profit (loss) for the period before taxes | 9903 | €21,417 | €19,520 | -€1,897 | -8.9% |
| Income taxes | 67/77 | €7,889 | €7,236 | -€653 | -8.3% |
| Profit (loss) for the period | 9904 | €13,528 | €12,284 | -€1,244 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,528 | €12,284 | -€1,244 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.