EYEBUS: 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.
What changed
EYEBUS
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€126,708
2024 · €68,821+€57,887
Equity
€515,121
2024 · €388,413+€126,708
Cash
€25,728
2024 · €25,761-€32
Balance sheet total
€2.8m
2024 · €2.1m+€724,007
Largest movements
Assets
- Tangible fixed assets +€700,537
up €700,537 (+35.4%), from €2.0m to €2.7m
of which Land and buildings: +€709,604
Equity and liabilities
- Debts after one year +€472,123
up €472,123 (+35.6%), from €1.3m to €1.8m
- Profit (loss) carried forward +€126,708
up €126,708 (+34.4%), from €367,953 to €494,661
- Other debts +€85,598
up €85,598 (+48.2%), from €177,508 to €263,106
- Current portion of long-term debt +€36,841
up €36,841 (+29.5%), from €124,831 to €161,672
Income statement
- Gross operating margin +€186,949
up €186,949 (+49.6%), from €377,139 to €564,088
- Depreciation +€67,653
up €67,653 (+59.7%), from €113,365 to €181,018
- Staff costs +€22,386
up €22,386 (+18.5%), from €121,270 to €143,656
- Taxes +€19,869
up €19,869 (+109.1%), from €18,212 to €38,082
- Financial charges +€14,105
up €14,105 (+34.0%), from €41,532 to €55,636
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.
Result 2024
€68,821
Gross operating margin
+€186,949
Staff costs
-€22,386
Depreciation
-€67,653
Other operating charges
-€5,794
Financial income
+€745
Financial charges
-€14,105
Taxes
-€19,869
Result 2025
€126,708
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.
From operations
+€372,559
Investment
-€881,555
Financing
+€508,964
Cash 2024
€25,761
From operations (derived)
+€372,559
Net result for the year
+€126,708
Depreciation
+€181,018
Stocks and contracts
-€15,030
Receivables within one year
-€9,350
Smaller working-capital items
+€765
Tax, wage and social debts
-€2,563
Advances received
+€5,412
Other debts
+€85,598
Investment (derived)
-€881,555
Investment in fixed assets (net)
-€881,555
Financing
+€508,964
Debts after one year
+€472,123
Current portion of long-term debt
+€36,841
Cash 2025
€25,728
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,102,292 | €2,826,299 | +€724,007 | +34.4% |
| Fixed assets | 21/28 | €1,982,385 | €2,682,922 | +€700,537 | +35.3% |
| Tangible fixed assets | 22/27 | €1,981,385 | €2,681,922 | +€700,537 | +35.4% |
| Land and buildings | 22 | €1,832,021 | €2,541,624 | +€709,604 | +38.7% |
| Plant, machinery and equipment | 23 | €13,878 | €8,697 | -€5,181 | -37.3% |
| Furniture and vehicles | 24 | €1,671 | €2,914 | +€1,243 | +74.4% |
| Other tangible fixed assets | 26 | €133,816 | €128,687 | -€5,128 | -3.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €119,906 | €143,377 | +€23,471 | +19.6% |
| Stocks and contracts in progress | 3 | €42,471 | €57,501 | +€15,030 | +35.4% |
| Stocks | 30/36 | €42,471 | €57,501 | +€15,030 | +35.4% |
| Amounts receivable within one year | 40/41 | €48,450 | €57,799 | +€9,350 | +19.3% |
| Trade receivables | 40 | €29,836 | €39,132 | +€9,296 | +31.2% |
| Other amounts receivable | 41 | €18,614 | €18,668 | +€54 | +0.3% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,761 | €25,728 | -€32 | -0.1% |
| Deferred charges and accrued income | 490/1 | €2,975 | €2,098 | -€877 | -29.5% |
| Total equity and liabilities | 10/49 | €2,102,292 | €2,826,299 | +€724,007 | +34.4% |
| Equity | 10/15 | €388,413 | €515,121 | +€126,708 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €367,953 | €494,661 | +€126,708 | +34.4% |
| Amounts payable | 17/49 | €1,713,879 | €2,311,178 | +€597,300 | +34.9% |
| Amounts payable after more than one year | 17 | €1,324,426 | €1,796,549 | +€472,123 | +35.6% |
| Financial debts | 170/4 | €1,324,426 | €1,796,549 | +€472,123 | +35.6% |
| Amounts payable within one year | 42/48 | €389,453 | €514,629 | +€125,176 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €124,831 | €161,672 | +€36,841 | +29.5% |
| Trade debts | 44 | €48,547 | €48,435 | -€112 | -0.2% |
| Suppliers | 440/4 | €48,547 | €48,435 | -€112 | -0.2% |
| Advances received on contracts in progress | 46 | - | €5,412 | +€5,412 | |
| Taxes, remuneration and social security | 45 | €38,566 | €36,004 | -€2,563 | -6.6% |
| Taxes | 450/3 | €26,075 | €25,787 | -€288 | -1.1% |
| Remuneration and social security | 454/9 | €12,491 | €10,217 | -€2,274 | -18.2% |
| Other amounts payable | 47/48 | €177,508 | €263,106 | +€85,598 | +48.2% |
| Non-recurring operating income | 76A | €4,500 | €110,128 | +€105,628 | +2347.3% |
| Remuneration, social security and pensions | 62 | €121,270 | €143,656 | +€22,386 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,365 | €181,018 | +€67,653 | +59.7% |
| Other operating charges | 640/8 | €14,672 | €20,466 | +€5,794 | +39.5% |
| Gross operating margin | 9900 | €377,139 | €564,088 | +€186,949 | +49.6% |
| Operating profit (loss) | 9901 | €127,833 | €218,949 | +€91,116 | +71.3% |
| Financial income | 75/76B | €732 | €1,477 | +€745 | +101.8% |
| Recurring financial income | 75 | €732 | €1,477 | +€745 | +101.8% |
| Financial charges | 65/66B | €41,532 | €55,636 | +€14,105 | +34.0% |
| Recurring financial charges | 65 | €41,532 | €55,636 | +€14,105 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €87,033 | €164,790 | +€77,757 | +89.3% |
| Income taxes | 67/77 | €18,212 | €38,082 | +€19,869 | +109.1% |
| Profit (loss) for the period | 9904 | €68,821 | €126,708 | +€57,887 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,821 | €126,708 | +€57,887 | +84.1% |
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 10 October 2026 via checked.be.