EYECARE: 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.
EYECARE
Largest movements
- Receivables within one year -€70,879
down €70,879 (-93.1%), from €76,117 to €5,238
of which Other amounts receivable: -€75,974
- Current investments +€56,000
up €56,000 (+31.3%), from €179,000 to €235,000
- Tangible fixed assets +€26,578
up €26,578 (+15.1%), from €176,510 to €203,087
of which Plant, machinery and equipment: +€29,100
- Other debts -€268,795
down €268,795 (-89.6%), from €300,000 to €31,205
- Reserves +€185,000
up €185,000 (+87.3%), from €211,859 to €396,859
of which Distributable reserves: +€185,000
- Profit (loss) carried forward +€108,698
up €108,698 (+85.5%), from €127,177 to €235,874
- Tax, wage and social debts +€14,233
up €14,233 (+87.5%), from €16,273 to €30,506
of which Taxes: +€13,533
- Debts after one year -€13,750
down €13,750 (-18.2%), from €75,625 to €61,875
- Gross operating margin -€48,708
down €48,708 (-9.2%), from €530,745 to €482,037
- Staff costs +€7,260
up €7,260 (+15.1%), from €48,217 to €55,476
- Financial income -€6,316
down €6,316 (-76.5%), from €8,259 to €1,943
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 | €763,951 | €786,611 | +€22,660 | +3.0% |
| Fixed assets | 21/28 | €196,346 | €230,071 | +€33,725 | +17.2% |
| Tangible fixed assets | 22/27 | €176,510 | €203,087 | +€26,578 | +15.1% |
| Land and buildings | 22 | €171,356 | €166,625 | -€4,731 | -2.8% |
| Plant, machinery and equipment | 23 | €5,092 | €34,192 | +€29,100 | +571.5% |
| Furniture and vehicles | 24 | €62 | - | -€62 | |
| Other tangible fixed assets | 26 | - | €2,271 | +€2,271 | |
| Financial fixed assets | 28 | €19,836 | €26,984 | +€7,148 | +36.0% |
| Current assets | 29/58 | €567,605 | €556,539 | -€11,066 | -1.9% |
| Amounts receivable within one year | 40/41 | €76,117 | €5,238 | -€70,879 | -93.1% |
| Trade receivables | 40 | €143 | €5,238 | +€5,095 | +3562.9% |
| Other amounts receivable | 41 | €75,974 | - | -€75,974 | |
| Current investments | 50/53 | €179,000 | €235,000 | +€56,000 | +31.3% |
| Cash at bank and in hand | 54/58 | €196,777 | €192,854 | -€3,923 | -2.0% |
| Deferred charges and accrued income | 490/1 | €115,710 | €123,447 | +€7,737 | +6.7% |
| Total equity and liabilities | 10/49 | €763,951 | €786,611 | +€22,660 | +3.0% |
| Equity | 10/15 | €351,436 | €645,134 | +€293,698 | +83.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €211,859 | €396,859 | +€185,000 | +87.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €395,000 | +€185,000 | +88.1% |
| Profit (loss) carried forward | 14 | €127,177 | €235,874 | +€108,698 | +85.5% |
| Amounts payable | 17/49 | €412,515 | €141,477 | -€271,038 | -65.7% |
| Amounts payable after more than one year | 17 | €75,625 | €61,875 | -€13,750 | -18.2% |
| Financial debts | 170/4 | €75,625 | €61,875 | -€13,750 | -18.2% |
| Amounts payable within one year | 42/48 | €336,890 | €79,602 | -€257,288 | -76.4% |
| Current portion of amounts payable after more than one year | 42 | €13,750 | €13,750 | = | 0.0% |
| Trade debts | 44 | €6,867 | €4,141 | -€2,726 | -39.7% |
| Suppliers | 440/4 | €6,867 | €4,141 | -€2,726 | -39.7% |
| Taxes, remuneration and social security | 45 | €16,273 | €30,506 | +€14,233 | +87.5% |
| Taxes | 450/3 | €5,585 | €19,119 | +€13,533 | +242.3% |
| Remuneration and social security | 454/9 | €10,688 | €11,387 | +€699 | +6.5% |
| Other amounts payable | 47/48 | €300,000 | €31,205 | -€268,795 | -89.6% |
| Remuneration, social security and pensions | 62 | €48,217 | €55,476 | +€7,260 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,751 | €13,954 | +€4,203 | +43.1% |
| Other operating charges | 640/8 | €1,095 | €1,149 | +€55 | +5.0% |
| Gross operating margin | 9900 | €530,745 | €482,037 | -€48,708 | -9.2% |
| Operating profit (loss) | 9901 | €471,682 | €411,457 | -€60,225 | -12.8% |
| Financial income | 75/76B | €8,259 | €1,943 | -€6,316 | -76.5% |
| Recurring financial income | 75 | €8,259 | €1,943 | -€6,316 | -76.5% |
| Financial charges | 65/66B | €2,806 | €2,345 | -€461 | -16.4% |
| Recurring financial charges | 65 | €2,806 | €2,345 | -€461 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €477,135 | €411,054 | -€66,081 | -13.8% |
| Income taxes | 67/77 | €120,352 | €117,356 | -€2,996 | -2.5% |
| Profit (loss) for the period | 9904 | €356,783 | €293,698 | -€63,085 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €356,783 | €293,698 | -€63,085 | -17.7% |
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.