EYEFEND: 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.
EYEFEND
Largest movements
- Cash +€93,544
up €93,544 (+81.5%), from €114,721 to €208,265
mainly Other debts (+€202,364) and Net result for the year (+€92,933)
- Receivables within one year -€16,975
down €16,975 (-34.5%), from €49,150 to €32,175
- Other debts +€202,364
up €202,364, from €0 to €202,364
- Profit (loss) carried forward -€146,947
down €146,947 (-100%), from €146,947 to €0
- Tax, wage and social debts +€21,526
up €21,526 (+125%), from €17,168 to €38,693
of which Taxes: +€21,526
- Gross operating margin -€21,189
down €21,189 (-14.8%), from €143,279 to €122,089
- Taxes -€5,793
down €5,793 (-16.8%), from €34,504 to €28,711
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 | €165,530 | €242,078 | +€76,547 | +46.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €165,530 | €242,078 | +€76,547 | +46.2% |
| Amounts receivable within one year | 40/41 | €49,150 | €32,175 | -€16,975 | -34.5% |
| Trade receivables | 40 | €49,150 | €32,175 | -€16,975 | -34.5% |
| Cash at bank and in hand | 54/58 | €114,721 | €208,265 | +€93,544 | +81.5% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,637 | -€22 | -1.3% |
| Total equity and liabilities | 10/49 | €165,530 | €242,078 | +€76,547 | +46.2% |
| Equity | 10/15 | €147,947 | €1,000 | -€146,947 | -99.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,947 | €0 | -€146,947 | -100% |
| Amounts payable | 17/49 | €17,584 | €241,078 | +€223,494 | +1,271% |
| Amounts payable within one year | 42/48 | €17,584 | €241,078 | +€223,494 | +1,271% |
| Trade debts | 44 | €416 | €20 | -€396 | -95.1% |
| Suppliers | 440/4 | €416 | €20 | -€396 | -95.1% |
| Taxes, remuneration and social security | 45 | €17,168 | €38,693 | +€21,526 | +125% |
| Taxes | 450/3 | €17,168 | €38,693 | +€21,526 | +125% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €202,364 | +€202,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €0 | -€303 | -100% |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €143,279 | €122,089 | -€21,189 | -14.8% |
| Operating profit (loss) | 9901 | €142,525 | €121,689 | -€20,836 | -14.6% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100% |
| Financial charges | 65/66B | €5 | €45 | +€40 | +880% |
| Recurring financial charges | 65 | €5 | €45 | +€40 | +880% |
| Profit (loss) for the period before taxes | 9903 | €142,549 | €121,644 | -€20,905 | -14.7% |
| Income taxes | 67/77 | €34,504 | €28,711 | -€5,793 | -16.8% |
| Profit (loss) for the period | 9904 | €108,045 | €92,933 | -€15,112 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,045 | €92,933 | -€15,112 | -14.0% |
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 13 October 2026 via checked.be.