Eyeconsult: 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.
Eyeconsult
Largest movements
- Receivables within one year +€16,940
new in 2025: €16,940
- Cash +€9,354
up €9,354 (+95.4%), from €9,802 to €19,156
mainly Net result for the year (+€46,927) and Short-term financial debts (+€6,641)
- Tangible fixed assets -€5,355
down €5,355 (-2.9%), from €182,816 to €177,461
- Reserves +€46,927
up €46,927 (+25.0%), from €187,821 to €234,749
of which Distributable reserves: +€46,927
- Current portion of long-term debt -€26,274
down €26,274 (-83.3%), from €31,539 to €5,264
- Short-term financial debts +€6,641
new in 2025: €6,641
- Debts after one year -€5,264
down €5,264 (-9.5%), from €55,264 to €50,000
- Tax, wage and social debts -€5,176
down €5,176 (-29.8%), from €17,354 to €12,178
- Gross operating margin +€16,607
up €16,607 (+29.0%), from €57,193 to €73,800
- Taxes +€5,208
up €5,208 (+46.1%), from €11,293 to €16,501
- Other operating charges -€3,546
down €3,546 (-79.6%), from €4,452 to €906
- Financial charges -€1,626
down €1,626 (-28.3%), from €5,737 to €4,111
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.
Derived cash bridge
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 | €367,618 | €388,556 | +€20,939 | +5.7% |
| Fixed assets | 21/28 | €357,816 | €352,461 | -€5,355 | -1.5% |
| Tangible fixed assets | 22/27 | €182,816 | €177,461 | -€5,355 | -2.9% |
| Land and buildings | 22 | €182,816 | €177,461 | -€5,355 | -2.9% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €9,802 | €36,096 | +€26,294 | +268% |
| Amounts receivable within one year | 40/41 | - | €16,940 | +€16,940 | |
| Trade receivables | 40 | - | €16,940 | +€16,940 | |
| Cash at bank and in hand | 54/58 | €9,802 | €19,156 | +€9,354 | +95.4% |
| Total equity and liabilities | 10/49 | €367,618 | €388,556 | +€20,939 | +5.7% |
| Equity | 10/15 | €206,421 | €253,349 | +€46,927 | +22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187,821 | €234,749 | +€46,927 | +25.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €185,961 | €232,889 | +€46,927 | +25.2% |
| Amounts payable | 17/49 | €161,196 | €135,208 | -€25,989 | -16.1% |
| Amounts payable after more than one year | 17 | €55,264 | €50,000 | -€5,264 | -9.5% |
| Financial debts | 170/4 | €55,264 | €50,000 | -€5,264 | -9.5% |
| Amounts payable within one year | 42/48 | €101,126 | €75,448 | -€25,679 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €31,539 | €5,264 | -€26,274 | -83.3% |
| Financial debts | 43 | - | €6,641 | +€6,641 | |
| Credit institutions | 430/8 | - | €6,641 | +€6,641 | |
| Trade debts | 44 | €1,438 | €907 | -€531 | -36.9% |
| Suppliers | 440/4 | €1,438 | €907 | -€531 | -36.9% |
| Taxes, remuneration and social security | 45 | €17,354 | €12,178 | -€5,176 | -29.8% |
| Taxes | 450/3 | €17,354 | €12,178 | -€5,176 | -29.8% |
| Other amounts payable | 47/48 | €50,796 | €50,457 | -€339 | -0.7% |
| Accrued charges and deferred income | 492/3 | €4,806 | €9,760 | +€4,955 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,355 | €5,355 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,452 | €906 | -€3,546 | -79.6% |
| Gross operating margin | 9900 | €57,193 | €73,800 | +€16,607 | +29.0% |
| Operating profit (loss) | 9901 | €47,386 | €67,539 | +€20,153 | +42.5% |
| Financial charges | 65/66B | €5,737 | €4,111 | -€1,626 | -28.3% |
| Recurring financial charges | 65 | €5,737 | €4,111 | -€1,626 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €41,649 | €63,428 | +€21,779 | +52.3% |
| Income taxes | 67/77 | €11,293 | €16,501 | +€5,208 | +46.1% |
| Profit (loss) for the period | 9904 | €30,356 | €46,927 | +€16,571 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,356 | €46,927 | +€16,571 | +54.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.