L'ECLIPSE: what changed
Two fiscal 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.
L'ECLIPSE
Largest movements
- Cash +€14,443
up €14,443 (+19.8%), from €73,117 to €87,560
mainly Net result for the year (+€15,837) and Receivables within one year (+€287)
- Reserves +€15,800
up €15,800 (+50.4%), from €31,350 to €47,150
- Tax, wage and social debts -€964
down €964 (-99.5%), from €969 to €5
- Gross operating margin -€1,208
down €1,208 (-4.9%), from €24,811 to €23,603
- Taxes -€537
down €537 (-6.5%), from €8,243 to €7,706
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 | €74,578 | €88,734 | +€14,156 | +19.0% |
| Current assets | 29/58 | €74,578 | €88,734 | +€14,156 | +19.0% |
| Amounts receivable within one year | 40/41 | €1,461 | €1,174 | -€287 | -19.6% |
| Trade receivables | 40 | - | €298 | +€298 | |
| Other amounts receivable | 41 | €1,461 | €876 | -€585 | -40.1% |
| Cash at bank and in hand | 54/58 | €73,117 | €87,560 | +€14,443 | +19.8% |
| Total equity and liabilities | 10/49 | €74,578 | €88,734 | +€14,156 | +19.0% |
| Equity | 10/15 | €68,954 | €84,791 | +€15,837 | +23.0% |
| Contributions | 10/11 | €24,750 | €24,750 | = | 0.0% |
| Reserves | 13 | €31,350 | €47,150 | +€15,800 | +50.4% |
| Distributable reserves | 133 | €31,350 | €47,150 | +€15,800 | +50.4% |
| Profit (loss) carried forward | 14 | €12,854 | €12,891 | +€37 | +0.3% |
| Amounts payable | 17/49 | €5,624 | €3,943 | -€1,681 | -29.9% |
| Amounts payable within one year | 42/48 | €5,624 | €3,943 | -€1,681 | -29.9% |
| Trade debts | 44 | €1,335 | €934 | -€401 | -30.0% |
| Suppliers | 440/4 | €1,335 | €934 | -€401 | -30.0% |
| Taxes, remuneration and social security | 45 | €969 | €5 | -€964 | -99.5% |
| Taxes | 450/3 | €969 | €5 | -€964 | -99.5% |
| Other amounts payable | 47/48 | €3,320 | €3,004 | -€316 | -9.5% |
| Other operating charges | 640/8 | €82 | - | -€82 | |
| Gross operating margin | 9900 | €24,811 | €23,603 | -€1,208 | -4.9% |
| Operating profit (loss) | 9901 | €24,728 | €23,603 | -€1,126 | -4.6% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €119 | €132 | +€13 | +11.2% |
| Recurring financial charges | 65 | €119 | €132 | +€13 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €24,609 | €23,543 | -€1,067 | -4.3% |
| Income taxes | 67/77 | €8,243 | €7,706 | -€537 | -6.5% |
| Profit (loss) for the period | 9904 | €16,367 | €15,837 | -€530 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,367 | €15,837 | -€530 | -3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.