EYE-TEC: 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-TEC
Largest movements
- Receivables within one year +€823,881
up €823,881 (+161.8%), from €509,195 to €1.3m
of which Trade receivables: +€866,002
- Current investments -€217,435
no longer reported in 2025 (was €217,435)
- Tangible fixed assets +€201,874
up €201,874 (+17.9%), from €1.1m to €1.3m
of which Furniture and vehicles: +€104,948
- Cash +€37,159
up €37,159 (+31.4%), from €118,239 to €155,398
mainly Net result for the year (+€422,204) and Current investments (+€217,435)
- Trade debts +€190,089
up €190,089 (+51.8%), from €367,295 to €557,384
- Other debts +€160,000
up €160,000 (+66.7%), from €240,000 to €400,000
- Debts after one year +€151,342
up €151,342 (+21.0%), from €720,928 to €872,269
- Reserves +€142,204
up €142,204 (+25.5%), from €557,111 to €699,315
of which Distributable reserves: +€142,204
- Current portion of long-term debt +€118,900
up €118,900 (+190.2%), from €62,523 to €181,423
- Gross operating margin +€810,378
up €810,378 (+70.4%), from €1.2m to €2.0m
- Staff costs +€531,991
up €531,991 (+79.3%), from €670,571 to €1.2m
- Depreciation +€86,309
up €86,309 (+98.1%), from €88,002 to €174,310
- Taxes +€42,727
up €42,727 (+44.6%), from €95,906 to €138,633
- Financial income -€29,687
down €29,687 (-84.4%), from €35,165 to €5,479
of which Non-recurring financial income: -€20,117
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 | €2,098,180 | €2,923,123 | +€824,944 | +39.3% |
| Fixed assets | 21/28 | €1,159,056 | €1,356,679 | +€197,623 | +17.1% |
| Tangible fixed assets | 22/27 | €1,125,936 | €1,327,810 | +€201,874 | +17.9% |
| Land and buildings | 22 | €724,113 | €712,519 | -€11,594 | -1.6% |
| Plant, machinery and equipment | 23 | €141,083 | €216,781 | +€75,698 | +53.7% |
| Furniture and vehicles | 24 | €130,591 | €235,540 | +€104,948 | +80.4% |
| Other tangible fixed assets | 26 | €130,148 | €162,970 | +€32,822 | +25.2% |
| Financial fixed assets | 28 | €33,121 | €28,870 | -€4,251 | -12.8% |
| Current assets | 29/58 | €939,123 | €1,566,444 | +€627,320 | +66.8% |
| Stocks and contracts in progress | 3 | €45,095 | €29,828 | -€15,267 | -33.9% |
| Stocks | 30/36 | €45,095 | €29,828 | -€15,267 | -33.9% |
| Amounts receivable within one year | 40/41 | €509,195 | €1,333,076 | +€823,881 | +161.8% |
| Trade receivables | 40 | €388,925 | €1,254,927 | +€866,002 | +222.7% |
| Other amounts receivable | 41 | €120,270 | €78,149 | -€42,121 | -35.0% |
| Current investments | 50/53 | €217,435 | - | -€217,435 | |
| Cash at bank and in hand | 54/58 | €118,239 | €155,398 | +€37,159 | +31.4% |
| Deferred charges and accrued income | 490/1 | €49,159 | €48,142 | -€1,018 | -2.1% |
| Total equity and liabilities | 10/49 | €2,098,180 | €2,923,123 | +€824,944 | +39.3% |
| Equity | 10/15 | €575,661 | €717,865 | +€142,204 | +24.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €557,111 | €699,315 | +€142,204 | +25.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €555,256 | €697,460 | +€142,204 | +25.6% |
| Amounts payable | 17/49 | €1,522,519 | €2,205,258 | +€682,739 | +44.8% |
| Amounts payable after more than one year | 17 | €720,928 | €872,269 | +€151,342 | +21.0% |
| Financial debts | 170/4 | €720,928 | €872,269 | +€151,342 | +21.0% |
| Amounts payable within one year | 42/48 | €801,591 | €1,332,988 | +€531,398 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €62,523 | €181,423 | +€118,900 | +190.2% |
| Trade debts | 44 | €367,295 | €557,384 | +€190,089 | +51.8% |
| Suppliers | 440/4 | €367,295 | €557,384 | +€190,089 | +51.8% |
| Taxes, remuneration and social security | 45 | €131,772 | €194,182 | +€62,409 | +47.4% |
| Taxes | 450/3 | €19,131 | - | -€19,131 | |
| Remuneration and social security | 454/9 | €112,641 | €194,182 | +€81,540 | +72.4% |
| Other amounts payable | 47/48 | €240,000 | €400,000 | +€160,000 | +66.7% |
| Non-recurring operating income | 76A | - | €7,894 | +€7,894 | |
| Remuneration, social security and pensions | 62 | €670,571 | €1,202,562 | +€531,991 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,002 | €174,310 | +€86,309 | +98.1% |
| Other operating charges | 640/8 | €1,204 | €5,200 | +€3,996 | +332.0% |
| Non-recurring operating charges | 66A | €441 | €413 | -€28 | -6.3% |
| Gross operating margin | 9900 | €1,151,130 | €1,961,508 | +€810,378 | +70.4% |
| Operating profit (loss) | 9901 | €390,914 | €579,023 | +€188,109 | +48.1% |
| Financial income | 75/76B | €35,165 | €5,479 | -€29,687 | -84.4% |
| Recurring financial income | 75 | €15,048 | €5,479 | -€9,570 | -63.6% |
| Non-recurring financial income | 76B | €20,117 | - | -€20,117 | |
| Financial charges | 65/66B | €12,075 | €23,664 | +€11,589 | +96.0% |
| Recurring financial charges | 65 | €12,075 | €23,664 | +€11,589 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | €414,003 | €560,837 | +€146,834 | +35.5% |
| Income taxes | 67/77 | €95,906 | €138,633 | +€42,727 | +44.6% |
| Profit (loss) for the period | 9904 | €318,097 | €422,204 | +€104,107 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €318,097 | €422,204 | +€104,107 | +32.7% |
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 4 October 2026 via checked.be.