The Eye consult: 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.
The Eye consult
Largest movements
- Receivables within one year +€7,141
up €7,141 (+165%), from €4,331 to €11,472
of which Other amounts receivable: +€9,385
- Cash -€2,937
down €2,937 (-50.3%), from €5,834 to €2,897
mainly Receivables within one year (-€7,141) and Trade debts (-€3,697)
- Tangible fixed assets -€1,127
down €1,127 (-100%), from €1,127 to €0
of which Furniture and vehicles: -€1,127
- Deferred charges and accrued income +€386
new in 2025: €386
- Profit (loss) carried forward +€4,990
up €4,990 (+21.1%), from -€23,665 to -€18,675
- Trade debts -€3,697
down €3,697 (-29.3%), from €12,606 to €8,909
- Tax, wage and social debts +€2,484
up €2,484 (+41.9%), from €5,926 to €8,410
- Accrued charges and deferred income -€349
down €349 (-100%), from €349 to €0
- Gross operating margin +€10,874
up €10,874 (+1,334%), from €815 to €11,689
- Taxes +€3,899
up €3,899 (+278%), from €1,405 to €5,304
- Depreciation -€1,343
down €1,343 (-100%), from €1,343 to €0
- Financial income +€374
up €374 (+388%), from €97 to €471
- Financial charges +€273
up €273 (+82.4%), from €331 to €604
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 | €11,417 | €14,879 | +€3,463 | +30.3% |
| Fixed assets | 21/28 | €1,252 | €125 | -€1,127 | -90.0% |
| Tangible fixed assets | 22/27 | €1,127 | €0 | -€1,127 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,127 | €0 | -€1,127 | -100% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €10,165 | €14,754 | +€4,590 | +45.2% |
| Amounts receivable within one year | 40/41 | €4,331 | €11,472 | +€7,141 | +165% |
| Trade receivables | 40 | €2,442 | €198 | -€2,244 | -91.9% |
| Other amounts receivable | 41 | €1,889 | €11,274 | +€9,385 | +497% |
| Cash at bank and in hand | 54/58 | €5,834 | €2,897 | -€2,937 | -50.3% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €11,417 | €14,879 | +€3,463 | +30.3% |
| Equity | 10/15 | -€7,465 | -€2,475 | +€4,990 | +66.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,665 | -€18,675 | +€4,990 | +21.1% |
| Amounts payable | 17/49 | €18,881 | €17,354 | -€1,527 | -8.1% |
| Amounts payable within one year | 42/48 | €18,532 | €17,354 | -€1,178 | -6.4% |
| Financial debts | 43 | - | €36 | +€36 | |
| Credit institutions | 430/8 | - | €36 | +€36 | |
| Trade debts | 44 | €12,606 | €8,909 | -€3,697 | -29.3% |
| Suppliers | 440/4 | €12,606 | €8,909 | -€3,697 | -29.3% |
| Taxes, remuneration and social security | 45 | €5,926 | €8,410 | +€2,484 | +41.9% |
| Taxes | 450/3 | €5,926 | €8,410 | +€2,484 | +41.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €349 | €0 | -€349 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €0 | -€1,343 | -100% |
| Other operating charges | 640/8 | €334 | €136 | -€198 | -59.3% |
| Non-recurring operating charges | 66A | - | €1,127 | +€1,127 | |
| Gross operating margin | 9900 | €815 | €11,689 | +€10,874 | +1,334% |
| Operating profit (loss) | 9901 | -€862 | €10,426 | +€11,289 | |
| Financial income | 75/76B | €97 | €471 | +€374 | +388% |
| Recurring financial income | 75 | €97 | €471 | +€374 | +388% |
| Financial charges | 65/66B | €331 | €604 | +€273 | +82.4% |
| Recurring financial charges | 65 | €331 | €604 | +€273 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,097 | €10,293 | +€11,390 | |
| Income taxes | 67/77 | €1,405 | €5,304 | +€3,899 | +278% |
| Profit (loss) for the period | 9904 | -€2,501 | €4,990 | +€7,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,501 | €4,990 | +€7,491 |
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.