Eyessentials Klaudia: 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.
Eyessentials Klaudia
Largest movements
- Cash -€17,091
down €17,091 (-77.1%), from €22,164 to €5,073
mainly Investment in fixed assets (net) (-€11,000) and Net result for the year (-€9,596)
- Tangible fixed assets +€7,289
up €7,289 (+293%), from €2,486 to €9,775
of which Furniture and vehicles: +€8,016
- Receivables within one year -€4,628
down €4,628 (-42.5%), from €10,882 to €6,254
of which Trade receivables: -€7,393
- Current investments +€4,413
new in 2025: €4,413
- Reserves -€9,596
down €9,596 (-42.7%), from €22,486 to €12,891
- Tax, wage and social debts -€706
down €706 (-9.8%), from €7,183 to €6,477
of which Taxes: -€4,470
- Advances received +€593
up €593 (+23.7%), from €2,500 to €3,093
- Staff costs +€45,924
new in 2025: €45,924
- Gross operating margin +€12,057
up €12,057 (+41.7%), from €28,938 to €40,995
- Taxes -€5,869
down €5,869 (-97.9%), from €5,995 to €126
- Depreciation +€3,354
up €3,354 (+938%), from €357 to €3,711
- Other operating charges +€680
up €680 (+261%), from €261 to €941
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 | €35,532 | €25,699 | -€9,833 | -27.7% |
| Fixed assets | 21/28 | €2,486 | €9,775 | +€7,289 | +293% |
| Tangible fixed assets | 22/27 | €2,486 | €9,775 | +€7,289 | +293% |
| Plant, machinery and equipment | 23 | €2,486 | €1,758 | -€727 | -29.3% |
| Furniture and vehicles | 24 | - | €8,016 | +€8,016 | |
| Current assets | 29/58 | €33,046 | €15,924 | -€17,122 | -51.8% |
| Amounts receivable within one year | 40/41 | €10,882 | €6,254 | -€4,628 | -42.5% |
| Trade receivables | 40 | €7,711 | €318 | -€7,393 | -95.9% |
| Other amounts receivable | 41 | €3,171 | €5,936 | +€2,765 | +87.2% |
| Current investments | 50/53 | - | €4,413 | +€4,413 | |
| Cash at bank and in hand | 54/58 | €22,164 | €5,073 | -€17,091 | -77.1% |
| Deferred charges and accrued income | 490/1 | - | €184 | +€184 | |
| Total equity and liabilities | 10/49 | €35,532 | €25,699 | -€9,833 | -27.7% |
| Equity | 10/15 | €25,486 | €15,891 | -€9,596 | -37.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,486 | €12,891 | -€9,596 | -42.7% |
| Distributable reserves | 133 | €22,486 | €12,891 | -€9,596 | -42.7% |
| Amounts payable | 17/49 | €10,046 | €9,808 | -€238 | -2.4% |
| Amounts payable within one year | 42/48 | €10,046 | €9,808 | -€238 | -2.4% |
| Trade debts | 44 | €363 | €238 | -€125 | -34.4% |
| Suppliers | 440/4 | €363 | €238 | -€125 | -34.4% |
| Advances received on contracts in progress | 46 | €2,500 | €3,093 | +€593 | +23.7% |
| Taxes, remuneration and social security | 45 | €7,183 | €6,477 | -€706 | -9.8% |
| Taxes | 450/3 | €7,183 | €2,712 | -€4,470 | -62.2% |
| Remuneration and social security | 454/9 | - | €3,764 | +€3,764 | |
| Remuneration, social security and pensions | 62 | - | €45,924 | +€45,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €3,711 | +€3,354 | +938% |
| Other operating charges | 640/8 | €261 | €941 | +€680 | +261% |
| Gross operating margin | 9900 | €28,938 | €40,995 | +€12,057 | +41.7% |
| Operating profit (loss) | 9901 | €28,320 | -€9,581 | -€37,901 | |
| Financial income | 75/76B | €187 | €153 | -€35 | -18.6% |
| Recurring financial income | 75 | €187 | €153 | -€35 | -18.6% |
| Financial charges | 65/66B | €26 | €41 | +€15 | +57.8% |
| Recurring financial charges | 65 | €26 | €41 | +€15 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €28,481 | -€9,470 | -€37,951 | |
| Income taxes | 67/77 | €5,995 | €126 | -€5,869 | -97.9% |
| Profit (loss) for the period | 9904 | €22,486 | -€9,596 | -€32,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,486 | -€9,596 | -€32,082 |
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 18 October 2026 via checked.be.