EYE2CATCH: 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.
EYE2CATCH
Largest movements
- Cash +€123,173
up €123,173 (+400.7%), from €30,740 to €153,913
mainly Other debts (+€114,801) and Net result for the year (+€62,313)
- Receivables within one year -€59,041
down €59,041 (-50.7%), from €116,470 to €57,429
of which Other amounts receivable: -€33,212
- Deferred charges and accrued income +€46,501
up €46,501 (+530.6%), from €8,764 to €55,266
- Tangible fixed assets -€26,588
down €26,588 (-18.8%), from €141,749 to €115,161
of which Land and buildings: -€17,016
- Current investments +€6,264
up €6,264 (+5.7%), from €110,000 to €116,264
- Other debts +€114,801
up €114,801, from €0 to €114,801
- Reserves -€75,832
down €75,832 (-14.8%), from €511,482 to €435,651
- Profit (loss) carried forward +€40,833
up €40,833, from -€40,833 to €0
- Tax, wage and social debts +€18,564
up €18,564 (+1702.4%), from €1,090 to €19,655
of which Taxes: +€15,214
- Gross operating margin +€73,918
up €73,918 (+202.0%), from €36,602 to €110,520
- Taxes +€13,658
up €13,658 (+1469.0%), from €930 to €14,588
- Financial income -€1,142
down €1,142 (-27.4%), from €4,173 to €3,031
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 | €509,724 | €600,032 | +€90,308 | +17.7% |
| Fixed assets | 21/28 | €141,749 | €115,161 | -€26,588 | -18.8% |
| Tangible fixed assets | 22/27 | €141,749 | €115,161 | -€26,588 | -18.8% |
| Land and buildings | 22 | €109,463 | €92,447 | -€17,016 | -15.5% |
| Plant, machinery and equipment | 23 | €21,101 | €16,593 | -€4,508 | -21.4% |
| Furniture and vehicles | 24 | €11,184 | €6,120 | -€5,064 | -45.3% |
| Current assets | 29/58 | €367,975 | €484,871 | +€116,896 | +31.8% |
| Amounts receivable after more than one year | 29 | €102,000 | €102,000 | = | 0.0% |
| Other amounts receivable | 291 | €102,000 | €102,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €116,470 | €57,429 | -€59,041 | -50.7% |
| Trade receivables | 40 | €32,218 | €6,388 | -€25,830 | -80.2% |
| Other amounts receivable | 41 | €84,252 | €51,041 | -€33,212 | -39.4% |
| Current investments | 50/53 | €110,000 | €116,264 | +€6,264 | +5.7% |
| Cash at bank and in hand | 54/58 | €30,740 | €153,913 | +€123,173 | +400.7% |
| Deferred charges and accrued income | 490/1 | €8,764 | €55,266 | +€46,501 | +530.6% |
| Total equity and liabilities | 10/49 | €509,724 | €600,032 | +€90,308 | +17.7% |
| Equity | 10/15 | €489,242 | €454,243 | -€34,999 | -7.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €511,482 | €435,651 | -€75,832 | -14.8% |
| Distributable reserves | 133 | €511,482 | €435,651 | -€75,832 | -14.8% |
| Profit (loss) carried forward | 14 | -€40,833 | €0 | +€40,833 | |
| Amounts payable | 17/49 | €20,482 | €145,789 | +€125,307 | +611.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,982 | €144,289 | +€125,307 | +660.1% |
| Current portion of amounts payable after more than one year | 42 | €3,338 | €0 | -€3,338 | -100.0% |
| Financial debts | 43 | €4,352 | €1,863 | -€2,489 | -57.2% |
| Credit institutions | 430/8 | €4,352 | €1,863 | -€2,489 | -57.2% |
| Trade debts | 44 | €10,202 | €7,971 | -€2,231 | -21.9% |
| Suppliers | 440/4 | €10,202 | €7,971 | -€2,231 | -21.9% |
| Taxes, remuneration and social security | 45 | €1,090 | €19,655 | +€18,564 | +1702.4% |
| Taxes | 450/3 | €1,090 | €16,305 | +€15,214 | +1395.2% |
| Remuneration and social security | 454/9 | - | €3,350 | +€3,350 | |
| Other amounts payable | 47/48 | €0 | €114,801 | +€114,801 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,858 | +€4,858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,900 | €28,807 | -€1,093 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,964 | €6,947 | -€18 | -0.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,602 | €110,520 | +€73,918 | +202.0% |
| Operating profit (loss) | 9901 | -€262 | €74,766 | +€75,029 | |
| Financial income | 75/76B | €4,173 | €3,031 | -€1,142 | -27.4% |
| Recurring financial income | 75 | €4,173 | €3,031 | -€1,142 | -27.4% |
| Financial charges | 65/66B | €908 | €896 | -€12 | -1.4% |
| Recurring financial charges | 65 | €908 | €896 | -€12 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €3,003 | €76,901 | +€73,898 | +2461.1% |
| Income taxes | 67/77 | €930 | €14,588 | +€13,658 | +1469.0% |
| Profit (loss) for the period | 9904 | €2,073 | €62,313 | +€60,240 | +2906.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,073 | €62,313 | +€60,240 | +2906.1% |
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 5 October 2026 via checked.be.