EYEFUNDUS: 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.
EYEFUNDUS
Largest movements
- Cash -€75,978
down €75,978 (-53.7%), from €141,490 to €65,512
mainly Contributions, distributions and other (-€500,899) and Tax, wage and social debts (-€71,283)
- Deferred charges and accrued income -€26,784
down €26,784 (-20.8%), from €128,585 to €101,801
- Tangible fixed assets -€10,526
down €10,526 (-42.4%), from €24,813 to €14,288
of which Leasing and similar rights: -€8,245
- Profit (loss) carried forward -€249,337
no longer reported in 2025 (was €249,337)
- Other debts +€215,715
up €215,715 (+8452.7%), from €2,552 to €218,267
- Tax, wage and social debts -€71,283
down €71,283 (-90.1%), from €79,100 to €7,817
of which Taxes: -€71,068
- Debts after one year -€8,052
down €8,052 (-77.6%), from €10,375 to €2,323
- Gross operating margin +€3,455
up €3,455 (+1.0%), from €340,879 to €344,334
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 | €497,360 | €385,452 | -€111,908 | -22.5% |
| Fixed assets | 21/28 | €24,813 | €14,288 | -€10,526 | -42.4% |
| Tangible fixed assets | 22/27 | €24,813 | €14,288 | -€10,526 | -42.4% |
| Plant, machinery and equipment | 23 | €7,556 | €5,275 | -€2,281 | -30.2% |
| Leasing and similar rights | 25 | €17,257 | €9,013 | -€8,245 | -47.8% |
| Current assets | 29/58 | €472,547 | €371,164 | -€101,383 | -21.5% |
| Amounts receivable within one year | 40/41 | €1,954 | €2,262 | +€308 | +15.7% |
| Trade receivables | 40 | €1,954 | €2,262 | +€308 | +15.7% |
| Current investments | 50/53 | €200,518 | €201,589 | +€1,072 | +0.5% |
| Cash at bank and in hand | 54/58 | €141,490 | €65,512 | -€75,978 | -53.7% |
| Deferred charges and accrued income | 490/1 | €128,585 | €101,801 | -€26,784 | -20.8% |
| Total equity and liabilities | 10/49 | €497,360 | €385,452 | -€111,908 | -22.5% |
| Equity | 10/15 | €396,790 | €147,452 | -€249,337 | -62.8% |
| Reserves | 13 | €147,452 | €147,452 | = | 0.0% |
| Distributable reserves | 133 | €147,452 | €147,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,337 | - | -€249,337 | |
| Amounts payable | 17/49 | €100,571 | €238,000 | +€137,429 | +136.6% |
| Amounts payable after more than one year | 17 | €10,375 | €2,323 | -€8,052 | -77.6% |
| Financial debts | 170/4 | €10,375 | €2,323 | -€8,052 | -77.6% |
| Amounts payable within one year | 42/48 | €90,196 | €235,675 | +€145,480 | +161.3% |
| Current portion of amounts payable after more than one year | 42 | €7,980 | €7,384 | -€596 | -7.5% |
| Trade debts | 44 | €564 | €2,208 | +€1,644 | +291.7% |
| Suppliers | 440/4 | €564 | €2,208 | +€1,644 | +291.7% |
| Taxes, remuneration and social security | 45 | €79,100 | €7,817 | -€71,283 | -90.1% |
| Taxes | 450/3 | €78,772 | €7,704 | -€71,068 | -90.2% |
| Remuneration and social security | 454/9 | €328 | €114 | -€214 | -65.3% |
| Other amounts payable | 47/48 | €2,552 | €218,267 | +€215,715 | +8452.7% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,656 | €11,991 | +€1,335 | +12.5% |
| Other operating charges | 640/8 | €2,456 | €2,358 | -€98 | -4.0% |
| Non-recurring operating charges | 66A | - | €1,263 | +€1,263 | |
| Gross operating margin | 9900 | €340,879 | €344,334 | +€3,455 | +1.0% |
| Operating profit (loss) | 9901 | €327,767 | €328,721 | +€954 | +0.3% |
| Financial income | 75/76B | €1,851 | €4,939 | +€3,088 | +166.8% |
| Recurring financial income | 75 | €1,851 | €4,939 | +€3,088 | +166.8% |
| Financial charges | 65/66B | €317 | €662 | +€345 | +108.7% |
| Recurring financial charges | 65 | €317 | €662 | +€345 | +108.7% |
| Profit (loss) for the period before taxes | 9903 | €329,301 | €332,999 | +€3,698 | +1.1% |
| Income taxes | 67/77 | €78,245 | €81,437 | +€3,192 | +4.1% |
| Profit (loss) for the period | 9904 | €251,055 | €251,562 | +€506 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €251,055 | €251,562 | +€506 | +0.2% |
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 6 October 2026 via checked.be.