Groepspraktijk Eclips Gent: 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.
Groepspraktijk Eclips Gent
Largest movements
- Cash +€68,028
up €68,028 (+206%), from €32,987 to €101,015
mainly Net result for the year (+€97,014) and Tax, wage and social debts (+€30,790)
- Tangible fixed assets -€4,444
down €4,444 (-1.6%), from €282,687 to €278,243
of which Land and buildings: -€7,765
- Reserves +€97,014
up €97,014 (+871%), from €11,137 to €108,151
- Tax, wage and social debts +€30,790
up €30,790 (+1,800%), from €1,710 to €32,500
- Other debts -€29,501
down €29,501 (-100%), from €29,501 to €0
- Trade debts -€17,902
down €17,902 (-78.1%), from €22,924 to €5,022
- Debts after one year -€14,248
down €14,248 (-6.0%), from €238,160 to €223,912
- Gross operating margin +€92,924
up €92,924 (+157%), from €59,356 to €152,279
- Taxes +€30,790
up €30,790 (+1,800%), from €1,710 to €32,500
- Depreciation -€26,642
down €26,642 (-75.0%), from €35,505 to €8,863
- Financial charges +€1,675
up €1,675 (+15.9%), from €10,509 to €12,184
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 | €318,121 | €384,833 | +€66,712 | +21.0% |
| Fixed assets | 21/28 | €282,687 | €278,243 | -€4,444 | -1.6% |
| Tangible fixed assets | 22/27 | €282,687 | €278,243 | -€4,444 | -1.6% |
| Land and buildings | 22 | €282,687 | €274,922 | -€7,765 | -2.7% |
| Furniture and vehicles | 24 | - | €3,321 | +€3,321 | |
| Current assets | 29/58 | €35,433 | €106,590 | +€71,156 | +201% |
| Amounts receivable within one year | 40/41 | €2,447 | €5,575 | +€3,128 | +128% |
| Trade receivables | 40 | €2,447 | €2,054 | -€393 | -16.1% |
| Other amounts receivable | 41 | - | €3,521 | +€3,521 | |
| Cash at bank and in hand | 54/58 | €32,987 | €101,015 | +€68,028 | +206% |
| Total equity and liabilities | 10/49 | €318,121 | €384,833 | +€66,712 | +21.0% |
| Equity | 10/15 | €12,137 | €109,151 | +€97,014 | +799% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,137 | €108,151 | +€97,014 | +871% |
| Distributable reserves | 133 | €11,137 | €108,151 | +€97,014 | +871% |
| Amounts payable | 17/49 | €305,983 | €275,681 | -€30,302 | -9.9% |
| Amounts payable after more than one year | 17 | €238,160 | €223,912 | -€14,248 | -6.0% |
| Financial debts | 170/4 | €238,160 | €223,912 | -€14,248 | -6.0% |
| Amounts payable within one year | 42/48 | €67,823 | €51,769 | -€16,054 | -23.7% |
| Financial debts | 43 | €13,689 | €14,248 | +€559 | +4.1% |
| Credit institutions | 430/8 | €13,689 | €14,248 | +€559 | +4.1% |
| Trade debts | 44 | €22,924 | €5,022 | -€17,902 | -78.1% |
| Suppliers | 440/4 | €22,924 | €5,022 | -€17,902 | -78.1% |
| Taxes, remuneration and social security | 45 | €1,710 | €32,500 | +€30,790 | +1,800% |
| Taxes | 450/3 | €1,710 | €32,500 | +€30,790 | +1,800% |
| Other amounts payable | 47/48 | €29,501 | €0 | -€29,501 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,505 | €8,863 | -€26,642 | -75.0% |
| Other operating charges | 640/8 | €495 | €1,719 | +€1,224 | +247% |
| Gross operating margin | 9900 | €59,356 | €152,279 | +€92,924 | +157% |
| Operating profit (loss) | 9901 | €23,356 | €141,697 | +€118,341 | +507% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,509 | €12,184 | +€1,675 | +15.9% |
| Recurring financial charges | 65 | €10,509 | €12,184 | +€1,675 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €12,847 | €129,514 | +€116,667 | +908% |
| Income taxes | 67/77 | €1,710 | €32,500 | +€30,790 | +1,800% |
| Profit (loss) for the period | 9904 | €11,137 | €97,014 | +€85,877 | +771% |
| Profit (loss) for the period to be appropriated | 9905 | €11,137 | €97,014 | +€85,877 | +771% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.