EYEFIX: 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.
EYEFIX
Largest movements
- Financial fixed assets +€7.7m
up €7.7m (+15321.8%), from €50,326 to €7.8m
- Tangible fixed assets -€502,081
down €502,081 (-8.9%), from €5.7m to €5.2m
of which Land and buildings: -€435,381
- Receivables after one year -€450,000
no longer reported in 2025 (was €450,000)
- Cash +€366,685
up €366,685 (+30.6%), from €1.2m to €1.6m
mainly Net result for the year (+€7.3m) and Receivables after one year (+€450,000)
- Receivables within one year +€327,071
up €327,071 (+284.7%), from €114,897 to €441,968
- Reserves +€7.1m
up €7.1m (+212.5%), from €3.4m to €10.5m
of which Distributable reserves: +€7.1m
- Debts after one year +€214,739
up €214,739 (+6.7%), from €3.2m to €3.4m
- Financial income +€7.0m
up €7.0m (+11096.1%), from €62,917 to €7.0m
- Gross operating margin +€128,272
up €128,272 (+16.9%), from €757,270 to €885,542
- Taxes +€33,855
up €33,855 (+33.3%), from €101,730 to €135,585
- Depreciation -€30,605
down €30,605 (-8.0%), from €380,364 to €349,758
- Financial charges -€14,891
down €14,891 (-11.7%), from €126,961 to €112,071
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 | €7,490,876 | €14,938,270 | +€7.4m | +99.4% |
| Fixed assets | 21/28 | €5,715,922 | €12,924,700 | +€7.2m | +126.1% |
| Tangible fixed assets | 22/27 | €5,665,596 | €5,163,514 | -€502,081 | -8.9% |
| Land and buildings | 22 | €5,453,229 | €5,017,848 | -€435,381 | -8.0% |
| Plant, machinery and equipment | 23 | €119,299 | €87,565 | -€31,734 | -26.6% |
| Furniture and vehicles | 24 | €93,067 | €58,101 | -€34,966 | -37.6% |
| Financial fixed assets | 28 | €50,326 | €7,761,186 | +€7.7m | +15321.8% |
| Current assets | 29/58 | €1,774,954 | €2,013,570 | +€238,616 | +13.4% |
| Amounts receivable after more than one year | 29 | €450,000 | - | -€450,000 | |
| Other amounts receivable | 291 | €450,000 | - | -€450,000 | |
| Amounts receivable within one year | 40/41 | €114,897 | €441,968 | +€327,071 | +284.7% |
| Other amounts receivable | 41 | €114,897 | €441,968 | +€327,071 | +284.7% |
| Current investments | 50/53 | €11,674 | €6,534 | -€5,141 | -44.0% |
| Cash at bank and in hand | 54/58 | €1,198,383 | €1,565,068 | +€366,685 | +30.6% |
| Total equity and liabilities | 10/49 | €7,490,876 | €14,938,270 | +€7.4m | +99.4% |
| Equity | 10/15 | €3,392,419 | €10,523,784 | +€7.1m | +210.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,357,140 | €10,491,145 | +€7.1m | +212.5% |
| Non-distributable reserves | 130/1 | €23,790 | €23,790 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,790 | €23,790 | = | 0.0% |
| Distributable reserves | 133 | €3,333,350 | €10,467,355 | +€7.1m | +214.0% |
| Profit (loss) carried forward | 14 | €4,279 | €1,639 | -€2,641 | -61.7% |
| Amounts payable | 17/49 | €4,098,456 | €4,414,486 | +€316,030 | +7.7% |
| Amounts payable after more than one year | 17 | €3,205,446 | €3,420,184 | +€214,739 | +6.7% |
| Financial debts | 170/4 | €3,205,446 | €3,420,184 | +€214,739 | +6.7% |
| Amounts payable within one year | 42/48 | €893,011 | €994,302 | +€101,291 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €269,048 | €357,603 | +€88,555 | +32.9% |
| Trade debts | 44 | €4,000 | €16,743 | +€12,743 | +318.5% |
| Suppliers | 440/4 | €4,000 | €16,743 | +€12,743 | +318.5% |
| Taxes, remuneration and social security | 45 | €9,781 | €7,975 | -€1,806 | -18.5% |
| Taxes | 450/3 | €7,165 | €6,108 | -€1,057 | -14.7% |
| Remuneration and social security | 454/9 | €2,616 | €1,866 | -€749 | -28.6% |
| Other amounts payable | 47/48 | €610,182 | €611,982 | +€1,800 | +0.3% |
| Non-recurring operating income | 76A | - | €33,333 | +€33,333 | |
| Remuneration, social security and pensions | 62 | - | €12,969 | +€12,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380,364 | €349,758 | -€30,605 | -8.0% |
| Other operating charges | 640/8 | €1,663 | €2,352 | +€689 | +41.4% |
| Gross operating margin | 9900 | €757,270 | €885,542 | +€128,272 | +16.9% |
| Operating profit (loss) | 9901 | €375,243 | €520,462 | +€145,219 | +38.7% |
| Financial income | 75/76B | €62,917 | €7,044,214 | +€7.0m | +11096.1% |
| Recurring financial income | 75 | €62,917 | €7,044,214 | +€7.0m | +11096.1% |
| Financial charges | 65/66B | €126,961 | €112,071 | -€14,891 | -11.7% |
| Recurring financial charges | 65 | €126,961 | €112,071 | -€14,891 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €311,199 | €7,452,605 | +€7.1m | +2294.8% |
| Income taxes | 67/77 | €101,730 | €135,585 | +€33,855 | +33.3% |
| Profit (loss) for the period | 9904 | €209,469 | €7,317,021 | +€7.1m | +3393.1% |
| Profit (loss) for the period to be appropriated | 9905 | €209,469 | €7,317,021 | +€7.1m | +3393.1% |
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 30 September 2026 via checked.be.