EYESA: 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.
EYESA
Largest movements
- Cash -€107,235
down €107,235 (-29.0%), from €369,691 to €262,456
mainly Contributions, distributions and other (-€249,815) and Other debts (-€79,475)
- Receivables within one year -€7,450
down €7,450 (-30.5%), from €24,459 to €17,009
of which Trade receivables: -€6,428
- Other debts -€79,475
down €79,475 (-24.1%), from €330,000 to €250,525
- Profit (loss) carried forward -€60,780
no longer reported in 2025 (was €60,780)
- Tax, wage and social debts +€25,138
up €25,138 (+611.6%), from €4,110 to €29,248
- Gross operating margin +€96,124
up €96,124 (+59.5%), from €161,473 to €257,597
- Taxes +€31,014
up €31,014 (+84.4%), from €36,736 to €67,750
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 | €395,041 | €279,924 | -€115,116 | -29.1% |
| Fixed assets | 21/28 | €436 | €150 | -€286 | -65.6% |
| Tangible fixed assets | 22/27 | €286 | - | -€286 | |
| Plant, machinery and equipment | 23 | €286 | - | -€286 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €394,605 | €279,774 | -€114,831 | -29.1% |
| Amounts receivable within one year | 40/41 | €24,459 | €17,009 | -€7,450 | -30.5% |
| Trade receivables | 40 | €23,437 | €17,009 | -€6,428 | -27.4% |
| Other amounts receivable | 41 | €1,022 | - | -€1,022 | |
| Cash at bank and in hand | 54/58 | €369,691 | €262,456 | -€107,235 | -29.0% |
| Deferred charges and accrued income | 490/1 | €456 | €310 | -€146 | -32.0% |
| Total equity and liabilities | 10/49 | €395,041 | €279,924 | -€115,116 | -29.1% |
| Equity | 10/15 | €60,880 | €100 | -€60,780 | -99.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,780 | - | -€60,780 | |
| Amounts payable | 17/49 | €334,160 | €279,824 | -€54,336 | -16.3% |
| Amounts payable within one year | 42/48 | €334,160 | €279,824 | -€54,336 | -16.3% |
| Trade debts | 44 | €50 | €50 | = | 0.0% |
| Suppliers | 440/4 | €50 | €50 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,110 | €29,248 | +€25,138 | +611.6% |
| Taxes | 450/3 | €4,110 | €29,248 | +€25,138 | +611.6% |
| Other amounts payable | 47/48 | €330,000 | €250,525 | -€79,475 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €286 | -€271 | -48.7% |
| Other operating charges | 640/8 | €63 | €408 | +€344 | +545.8% |
| Gross operating margin | 9900 | €161,473 | €257,597 | +€96,124 | +59.5% |
| Operating profit (loss) | 9901 | €160,853 | €256,904 | +€96,051 | +59.7% |
| Financial charges | 65/66B | €141 | €119 | -€22 | -15.5% |
| Recurring financial charges | 65 | €141 | €119 | -€22 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €160,712 | €256,785 | +€96,073 | +59.8% |
| Income taxes | 67/77 | €36,736 | €67,750 | +€31,014 | +84.4% |
| Profit (loss) for the period | 9904 | €123,976 | €189,035 | +€65,059 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,976 | €189,035 | +€65,059 | +52.5% |
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 9 October 2026 via checked.be.