Vier Eiken: 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.
Vier Eiken
Largest movements
- Cash +€718,790
up €718,790 (+12922.6%), from €5,562 to €724,352
mainly Current investments (+€655,113) and Depreciation (+€67,132)
- Current investments -€655,113
down €655,113 (-100.0%), from €655,113 to €0
- Tangible fixed assets -€62,470
down €62,470 (-4.4%), from €1.4m to €1.4m
of which Land and buildings: -€60,237
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€83,251
down €83,251 (-81.0%), from €102,812 to €19,561
of which Non-recurring financial income: -€85,078
- Financial charges -€39,201
down €39,201 (-52.9%), from €74,081 to €34,880
- Gross operating margin +€12,942
up €12,942 (+15.3%), from €84,487 to €97,429
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 | €2,101,410 | €2,102,315 | +€905 | 0.0% |
| Fixed assets | 21/28 | €1,433,726 | €1,371,256 | -€62,470 | -4.4% |
| Tangible fixed assets | 22/27 | €1,432,586 | €1,370,116 | -€62,470 | -4.4% |
| Land and buildings | 22 | €1,425,915 | €1,365,678 | -€60,237 | -4.2% |
| Plant, machinery and equipment | 23 | €6,549 | €4,439 | -€2,110 | -32.2% |
| Furniture and vehicles | 24 | €123 | €0 | -€123 | -100.0% |
| Financial fixed assets | 28 | €1,140 | €1,140 | = | 0.0% |
| Current assets | 29/58 | €667,683 | €731,058 | +€63,375 | +9.5% |
| Amounts receivable within one year | 40/41 | €7,008 | €6,480 | -€528 | -7.5% |
| Other amounts receivable | 41 | €7,008 | €6,480 | -€528 | -7.5% |
| Current investments | 50/53 | €655,113 | €0 | -€655,113 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,562 | €724,352 | +€718,790 | +12922.6% |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €2,101,410 | €2,102,315 | +€905 | 0.0% |
| Equity | 10/15 | €1,173,076 | €1,181,531 | +€8,455 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €131,623 | €127,951 | -€3,672 | -2.8% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €110,551 | €106,879 | -€3,672 | -3.3% |
| Distributable reserves | 133 | €19,212 | €21,072 | +€1,859 | +9.7% |
| Profit (loss) carried forward | 14 | €1,022,861 | €1,034,989 | +€12,128 | +1.2% |
| Provisions and deferred taxes | 16 | €47,291 | €45,400 | -€1,892 | -4.0% |
| Deferred taxes | 168 | €47,291 | €45,400 | -€1,892 | -4.0% |
| Amounts payable | 17/49 | €881,043 | €875,384 | -€5,659 | -0.6% |
| Amounts payable after more than one year | 17 | €872,000 | €872,000 | = | 0.0% |
| Financial debts | 170/4 | €872,000 | €872,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,698 | €1,666 | -€5,032 | -75.1% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Taxes | 450/3 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €6,698 | €1,166 | -€5,532 | -82.6% |
| Accrued charges and deferred income | 492/3 | €2,345 | €1,718 | -€627 | -26.7% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,035 | €67,132 | +€97 | +0.1% |
| Other operating charges | 640/8 | €6,919 | €6,616 | -€303 | -4.4% |
| Gross operating margin | 9900 | €84,487 | €97,429 | +€12,942 | +15.3% |
| Operating profit (loss) | 9901 | €10,533 | €23,681 | +€13,148 | +124.8% |
| Financial income | 75/76B | €102,812 | €19,561 | -€83,251 | -81.0% |
| Recurring financial income | 75 | €17,734 | €19,561 | +€1,826 | +10.3% |
| Non-recurring financial income | 76B | €85,078 | - | -€85,078 | |
| Financial charges | 65/66B | €74,081 | €34,880 | -€39,201 | -52.9% |
| Recurring financial charges | 65 | €74,081 | €34,880 | -€39,201 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €39,264 | €8,362 | -€30,902 | -78.7% |
| Transfer from deferred taxes | 780 | €5,564 | €1,892 | -€3,672 | -66.0% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €44,700 | €10,121 | -€34,578 | -77.4% |
| Transfer from tax-exempt reserves | 789 | - | €3,672 | +€3,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,700 | €13,794 | -€30,906 | -69.1% |
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 5 October 2026 via checked.be.