EYESIST: 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.
EYESIST
Largest movements
- Cash +€127,276
up €127,276 (+76.8%), from €165,766 to €293,042
mainly Investment in fixed assets (net) (+€89,400) and Current investments (+€70,000)
- Tangible fixed assets -€126,341
down €126,341 (-56.6%), from €223,142 to €96,800
of which Plant, machinery and equipment: -€106,513
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year +€17,663
up €17,663 (+186%), from €9,512 to €27,175
of which Trade receivables: +€17,051
- Other debts -€30,662
down €30,662 (-37.8%), from €81,136 to €50,474
- Tax, wage and social debts -€14,470
down €14,470 (-46.7%), from €30,981 to €16,511
- Depreciation -€29,226
down €29,226 (-44.2%), from €66,168 to €36,941
- Gross operating margin -€13,098
down €13,098 (-11.7%), from €111,983 to €98,885
- Taxes +€2,952
up €2,952 (+25.2%), from €11,727 to €14,679
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 | €468,420 | €420,350 | -€48,070 | -10.3% |
| Fixed assets | 21/28 | €223,142 | €96,800 | -€126,341 | -56.6% |
| Tangible fixed assets | 22/27 | €223,142 | €96,800 | -€126,341 | -56.6% |
| Plant, machinery and equipment | 23 | €154,169 | €47,656 | -€106,513 | -69.1% |
| Furniture and vehicles | 24 | €31,181 | €23,144 | -€8,038 | -25.8% |
| Other tangible fixed assets | 26 | €37,791 | €26,001 | -€11,790 | -31.2% |
| Current assets | 29/58 | €245,278 | €323,550 | +€78,272 | +31.9% |
| Amounts receivable within one year | 40/41 | €9,512 | €27,175 | +€17,663 | +186% |
| Trade receivables | 40 | €9,512 | €26,563 | +€17,051 | +179% |
| Other amounts receivable | 41 | - | €612 | +€612 | |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €165,766 | €293,042 | +€127,276 | +76.8% |
| Deferred charges and accrued income | 490/1 | - | €3,333 | +€3,333 | |
| Total equity and liabilities | 10/49 | €468,420 | €420,350 | -€48,070 | -10.3% |
| Equity | 10/15 | €343,318 | €340,534 | -€2,785 | -0.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €246,197 | €246,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,148 | €32,363 | -€2,785 | -7.9% |
| Amounts payable | 17/49 | €125,102 | €79,816 | -€45,285 | -36.2% |
| Amounts payable within one year | 42/48 | €123,386 | €79,546 | -€43,840 | -35.5% |
| Trade debts | 44 | €11,269 | €12,562 | +€1,293 | +11.5% |
| Suppliers | 440/4 | €11,269 | €12,562 | +€1,293 | +11.5% |
| Taxes, remuneration and social security | 45 | €30,981 | €16,511 | -€14,470 | -46.7% |
| Taxes | 450/3 | €30,981 | €16,511 | -€14,470 | -46.7% |
| Other amounts payable | 47/48 | €81,136 | €50,474 | -€30,662 | -37.8% |
| Accrued charges and deferred income | 492/3 | €1,716 | €270 | -€1,446 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,168 | €36,941 | -€29,226 | -44.2% |
| Other operating charges | 640/8 | €1,657 | €1,003 | -€654 | -39.4% |
| Gross operating margin | 9900 | €111,983 | €98,885 | -€13,098 | -11.7% |
| Operating profit (loss) | 9901 | €44,158 | €60,940 | +€16,782 | +38.0% |
| Financial income | 75/76B | €173 | €1,253 | +€1,080 | +625% |
| Recurring financial income | 75 | €173 | €1,253 | +€1,080 | +625% |
| Financial charges | 65/66B | €168 | €298 | +€130 | +77.5% |
| Recurring financial charges | 65 | €168 | €298 | +€130 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €44,163 | €61,895 | +€17,732 | +40.2% |
| Income taxes | 67/77 | €11,727 | €14,679 | +€2,952 | +25.2% |
| Profit (loss) for the period | 9904 | €32,436 | €47,215 | +€14,779 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,436 | €47,215 | +€14,779 | +45.6% |
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 27 October 2026 via checked.be.