Eyeland Optics: 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.
Eyeland Optics
Largest movements
- Cash +€19,670
up €19,670 (+18.4%), from €107,188 to €126,858
mainly Net result for the year (+€24,543) and Tax, wage and social debts (+€13,910)
- Receivables within one year +€11,353
up €11,353 (+301%), from €3,775 to €15,128
of which Trade receivables: +€11,353
- Tangible fixed assets -€4,300
down €4,300 (-33.3%), from €12,901 to €8,600
- Reserves +€24,543
up €24,543 (+124%), from €19,715 to €44,258
- Other debts -€14,969
down €14,969 (-15.9%), from €94,171 to €79,202
- Tax, wage and social debts +€13,910
up €13,910 (+389%), from €3,576 to €17,487
- Trade debts +€3,239
up €3,239 (+1,616%), from €200 to €3,439
- Gross operating margin +€20,285
up €20,285 (+88.1%), from €23,026 to €43,310
- Turnover +€17,770
up €17,770 (+28.7%), from €61,971 to €79,741
- Financial charges -€9,990
down €9,990 (-99.0%), from €10,095 to €105
of which Non-recurring financial charges: -€10,000
- Taxes +€8,578
up €8,578 (+173%), from €4,962 to €13,540
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 | €123,863 | €150,587 | +€26,723 | +21.6% |
| Fixed assets | 21/28 | €12,901 | €8,600 | -€4,300 | -33.3% |
| Tangible fixed assets | 22/27 | €12,901 | €8,600 | -€4,300 | -33.3% |
| Furniture and vehicles | 24 | €12,901 | €8,600 | -€4,300 | -33.3% |
| Current assets | 29/58 | €110,963 | €141,986 | +€31,023 | +28.0% |
| Amounts receivable within one year | 40/41 | €3,775 | €15,128 | +€11,353 | +301% |
| Trade receivables | 40 | €2,118 | €13,471 | +€11,353 | +536% |
| Other amounts receivable | 41 | €1,657 | €1,657 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €107,188 | €126,858 | +€19,670 | +18.4% |
| Total equity and liabilities | 10/49 | €123,863 | €150,587 | +€26,723 | +21.6% |
| Equity | 10/15 | €25,915 | €50,458 | +€24,543 | +94.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,715 | €44,258 | +€24,543 | +124% |
| Distributable reserves | 133 | €19,715 | €44,258 | +€24,543 | +124% |
| Amounts payable | 17/49 | €97,948 | €100,128 | +€2,180 | +2.2% |
| Amounts payable within one year | 42/48 | €97,948 | €100,128 | +€2,180 | +2.2% |
| Trade debts | 44 | €200 | €3,439 | +€3,239 | +1,616% |
| Suppliers | 440/4 | €200 | €3,439 | +€3,239 | +1,616% |
| Taxes, remuneration and social security | 45 | €3,576 | €17,487 | +€13,910 | +389% |
| Taxes | 450/3 | €3,576 | €17,487 | +€13,910 | +389% |
| Other amounts payable | 47/48 | €94,171 | €79,202 | -€14,969 | -15.9% |
| Turnover | 70 | €61,971 | €79,741 | +€17,770 | +28.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,945 | €38,225 | -€720 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,300 | €4,300 | = | 0.0% |
| Other operating charges | 640/8 | €1,091 | €822 | -€269 | -24.6% |
| Gross operating margin | 9900 | €23,026 | €43,310 | +€20,285 | +88.1% |
| Operating profit (loss) | 9901 | €17,635 | €38,188 | +€20,553 | +117% |
| Financial charges | 65/66B | €10,095 | €105 | -€9,990 | -99.0% |
| Recurring financial charges | 65 | €95 | €105 | +€10 | +10.1% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €7,539 | €38,083 | +€30,544 | +405% |
| Income taxes | 67/77 | €4,962 | €13,540 | +€8,578 | +173% |
| Profit (loss) for the period | 9904 | €2,577 | €24,543 | +€21,966 | +852% |
| Profit (loss) for the period to be appropriated | 9905 | €2,577 | €24,543 | +€21,966 | +852% |
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 30 October 2026 via checked.be.