EYECYCLOPEDIA: 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.
EYECYCLOPEDIA
Largest movements
- Cash +€93,110
up €93,110 (+64.5%), from €144,339 to €237,449
mainly Net result for the year (+€111,551) and Receivables within one year (+€8,541)
- Receivables within one year -€8,541
down €8,541 (-35.1%), from €24,306 to €15,765
of which Trade receivables: -€16,397
- Current investments +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€99,051
up €99,051 (+64.4%), from €153,792 to €252,843
- Tax, wage and social debts -€8,176
no longer reported in 2025 (was €8,176)
- Gross operating margin -€22,040
down €22,040 (-13.6%), from €161,505 to €139,465
- Taxes -€8,436
down €8,436 (-23.5%), from €35,913 to €27,477
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 | €170,378 | €258,559 | +€88,181 | +51.8% |
| Fixed assets | 21/28 | €1,019 | €619 | -€400 | -39.2% |
| Tangible fixed assets | 22/27 | €1,019 | €619 | -€400 | -39.2% |
| Plant, machinery and equipment | 23 | €1,019 | €619 | -€400 | -39.2% |
| Current assets | 29/58 | €169,359 | €257,940 | +€88,581 | +52.3% |
| Amounts receivable within one year | 40/41 | €24,306 | €15,765 | -€8,541 | -35.1% |
| Trade receivables | 40 | €24,306 | €7,909 | -€16,397 | -67.5% |
| Other amounts receivable | 41 | - | €7,856 | +€7,856 | |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €144,339 | €237,449 | +€93,110 | +64.5% |
| Deferred charges and accrued income | 490/1 | €714 | €725 | +€11 | +1.6% |
| Total equity and liabilities | 10/49 | €170,378 | €258,559 | +€88,181 | +51.8% |
| Equity | 10/15 | €157,792 | €256,843 | +€99,051 | +62.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,792 | €252,843 | +€99,051 | +64.4% |
| Amounts payable | 17/49 | €12,586 | €1,716 | -€10,870 | -86.4% |
| Amounts payable within one year | 42/48 | €12,586 | €1,716 | -€10,870 | -86.4% |
| Trade debts | 44 | €2,117 | €1,716 | -€401 | -19.0% |
| Suppliers | 440/4 | €2,117 | €1,716 | -€401 | -19.0% |
| Taxes, remuneration and social security | 45 | €8,176 | - | -€8,176 | |
| Taxes | 450/3 | €8,176 | - | -€8,176 | |
| Other amounts payable | 47/48 | €2,293 | - | -€2,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €400 | +€219 | +121.8% |
| Gross operating margin | 9900 | €161,505 | €139,465 | -€22,040 | -13.6% |
| Operating profit (loss) | 9901 | €161,325 | €139,065 | -€22,260 | -13.8% |
| Financial income | 75/76B | €16 | €31 | +€15 | +93.1% |
| Recurring financial income | 75 | €16 | €31 | +€15 | +93.1% |
| Financial charges | 65/66B | €384 | €68 | -€315 | -82.2% |
| Recurring financial charges | 65 | €384 | €68 | -€315 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €160,957 | €139,028 | -€21,929 | -13.6% |
| Income taxes | 67/77 | €35,913 | €27,477 | -€8,436 | -23.5% |
| Profit (loss) for the period | 9904 | €125,045 | €111,551 | -€13,493 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,045 | €111,551 | -€13,493 | -10.8% |
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 8 October 2026 via checked.be.