Eyefine: 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.
Eyefine
Largest movements
- Cash +€16,850
up €16,850 (+144%), from €11,718 to €28,568
mainly Net result for the year (+€26,801) and Other debts (+€6,432)
- Receivables within one year +€14,034
up €14,034 (+145%), from €9,699 to €23,733
of which Trade receivables: +€14,034
- Intangible fixed assets +€9,123
up €9,123 (+1,824,610%), from €1 to €9,124
- Tangible fixed assets +€4,145
up €4,145 (+36.6%), from €11,332 to €15,477
of which Plant, machinery and equipment: +€4,390
- Reserves +€38,662
new in 2025: €38,662
- Profit (loss) carried forward -€12,695
down €12,695 (-100%), from €12,695 to €0
- Other debts +€6,432
up €6,432 (+58.9%), from €10,911 to €17,343
- Tax, wage and social debts +€4,718
up €4,718 (+104%), from €4,529 to €9,247
of which Taxes: +€4,097
- Current portion of long-term debt +€4,529
new in 2025: €4,529
- Gross operating margin +€27,558
up €27,558 (+147%), from €18,806 to €46,364
- Staff costs +€4,330
new in 2025: €4,330
- Depreciation +€3,767
up €3,767 (+270%), from €1,397 to €5,164
- Taxes +€3,281
up €3,281 (+100%), from €3,268 to €6,549
- Financial charges +€2,201
up €2,201 (+218%), from €1,012 to €3,212
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 | €33,582 | €78,460 | +€44,879 | +134% |
| Fixed assets | 21/28 | €11,333 | €24,600 | +€13,268 | +117% |
| Intangible fixed assets | 21 | €1 | €9,124 | +€9,123 | +1,824,610% |
| Tangible fixed assets | 22/27 | €11,332 | €15,477 | +€4,145 | +36.6% |
| Plant, machinery and equipment | 23 | €10,200 | €14,590 | +€4,390 | +43.0% |
| Furniture and vehicles | 24 | €1,132 | €887 | -€245 | -21.7% |
| Current assets | 29/58 | €22,249 | €53,860 | +€31,611 | +142% |
| Amounts receivable within one year | 40/41 | €9,699 | €23,733 | +€14,034 | +145% |
| Trade receivables | 40 | €8,966 | €23,000 | +€14,034 | +157% |
| Other amounts receivable | 41 | €732 | €732 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,718 | €28,568 | +€16,850 | +144% |
| Deferred charges and accrued income | 490/1 | €833 | €1,560 | +€727 | +87.3% |
| Total equity and liabilities | 10/49 | €33,582 | €78,460 | +€44,879 | +134% |
| Equity | 10/15 | €15,695 | €41,662 | +€25,968 | +165% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €38,662 | +€38,662 | |
| Distributable reserves | 133 | - | €38,662 | +€38,662 | |
| Profit (loss) carried forward | 14 | €12,695 | €0 | -€12,695 | -100% |
| Amounts payable | 17/49 | €17,887 | €36,798 | +€18,911 | +106% |
| Amounts payable after more than one year | 17 | - | €855 | +€855 | |
| Financial debts | 170/4 | - | €855 | +€855 | |
| Amounts payable within one year | 42/48 | €17,887 | €35,943 | +€18,056 | +101% |
| Current portion of amounts payable after more than one year | 42 | - | €4,529 | +€4,529 | |
| Trade debts | 44 | €2,447 | €4,824 | +€2,377 | +97.2% |
| Suppliers | 440/4 | €2,447 | €4,824 | +€2,377 | +97.2% |
| Taxes, remuneration and social security | 45 | €4,529 | €9,247 | +€4,718 | +104% |
| Taxes | 450/3 | €4,529 | €8,626 | +€4,097 | +90.5% |
| Remuneration and social security | 454/9 | - | €621 | +€621 | |
| Other amounts payable | 47/48 | €10,911 | €17,343 | +€6,432 | +58.9% |
| Remuneration, social security and pensions | 62 | - | €4,330 | +€4,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,397 | €5,164 | +€3,767 | +270% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €18,806 | €46,364 | +€27,558 | +147% |
| Operating profit (loss) | 9901 | €16,972 | €36,471 | +€19,499 | +115% |
| Financial income | 75/76B | €2 | €91 | +€89 | +4,467% |
| Recurring financial income | 75 | €2 | €91 | +€89 | +4,467% |
| Financial charges | 65/66B | €1,012 | €3,212 | +€2,201 | +218% |
| Recurring financial charges | 65 | €1,012 | €3,212 | +€2,201 | +218% |
| Profit (loss) for the period before taxes | 9903 | €15,962 | €33,350 | +€17,388 | +109% |
| Income taxes | 67/77 | €3,268 | €6,549 | +€3,281 | +100% |
| Profit (loss) for the period | 9904 | €12,695 | €26,801 | +€14,106 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €12,695 | €26,801 | +€14,106 | +111% |
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 16 October 2026 via checked.be.