Groepspraktijk Eclips: 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.
Groepspraktijk Eclips
Largest movements
- Receivables after one year -€227,528
down €227,528 (-100.0%), from €227,528 to €0
- Cash +€93,947
up €93,947 (+46.0%), from €204,241 to €298,188
mainly Receivables after one year (+€227,528) and Net result for the year (+€151,374)
- Receivables within one year +€82,222
up €82,222 (+270.8%), from €30,358 to €112,580
of which Other amounts receivable: +€84,522
- Tangible fixed assets -€27,015
down €27,015 (-20.6%), from €131,427 to €104,412
of which Furniture and vehicles: -€18,856
- Other debts -€300,000
down €300,000 (-98.8%), from €303,521 to €3,521
- Reserves +€151,374
up €151,374 (+182.5%), from €82,966 to €234,339
- Current portion of long-term debt +€43,094
up €43,094 (+295.0%), from €14,610 to €57,705
- Debts after one year +€24,709
up €24,709 (+14.1%), from €175,446 to €200,156
of which Financial debts: +€200,156
- Gross operating margin +€41,792
up €41,792 (+22.5%), from €186,095 to €227,887
- Taxes +€10,135
up €10,135 (+24.8%), from €40,899 to €51,034
- Financial charges +€6,685
up €6,685 (+929.4%), from €719 to €7,404
- Financial income +€4,823
up €4,823 (+68.0%), from €7,088 to €11,912
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,320 | €515,496 | -€79,824 | -13.4% |
| Fixed assets | 21/28 | €131,427 | €104,412 | -€27,015 | -20.6% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -25.0% |
| Tangible fixed assets | 22/27 | €131,427 | €104,412 | -€27,015 | -20.6% |
| Land and buildings | 22 | €13,542 | €12,732 | -€811 | -6.0% |
| Plant, machinery and equipment | 23 | €5,318 | €4,832 | -€486 | -9.1% |
| Furniture and vehicles | 24 | €37,079 | €18,223 | -€18,856 | -50.9% |
| Leasing and similar rights | 25 | €75,488 | €68,625 | -€6,863 | -9.1% |
| Current assets | 29/58 | €463,892 | €411,084 | -€52,808 | -11.4% |
| Amounts receivable after more than one year | 29 | €227,528 | €0 | -€227,528 | -100.0% |
| Other amounts receivable | 291 | €227,528 | €0 | -€227,528 | -100.0% |
| Amounts receivable within one year | 40/41 | €30,358 | €112,580 | +€82,222 | +270.8% |
| Trade receivables | 40 | €7,151 | €4,851 | -€2,300 | -32.2% |
| Other amounts receivable | 41 | €23,207 | €107,729 | +€84,522 | +364.2% |
| Cash at bank and in hand | 54/58 | €204,241 | €298,188 | +€93,947 | +46.0% |
| Deferred charges and accrued income | 490/1 | €1,766 | €316 | -€1,450 | -82.1% |
| Total equity and liabilities | 10/49 | €595,320 | €515,496 | -€79,824 | -13.4% |
| Equity | 10/15 | €85,966 | €237,339 | +€151,374 | +176.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,966 | €234,339 | +€151,374 | +182.5% |
| Distributable reserves | 133 | €82,966 | €234,339 | +€151,374 | +182.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €509,354 | €278,157 | -€231,197 | -45.4% |
| Amounts payable after more than one year | 17 | €175,446 | €200,156 | +€24,709 | +14.1% |
| Financial debts | 170/4 | €0 | €200,156 | +€200,156 | |
| Other amounts payable | 178/9 | €175,446 | €0 | -€175,446 | -100.0% |
| Amounts payable within one year | 42/48 | €333,890 | €77,334 | -€256,556 | -76.8% |
| Current portion of amounts payable after more than one year | 42 | €14,610 | €57,705 | +€43,094 | +295.0% |
| Financial debts | 43 | €1,757 | €4,730 | +€2,973 | +169.3% |
| Credit institutions | 430/8 | €1,757 | €4,730 | +€2,973 | +169.3% |
| Trade debts | 44 | €11,230 | €6,116 | -€5,114 | -45.5% |
| Suppliers | 440/4 | €11,230 | €6,116 | -€5,114 | -45.5% |
| Taxes, remuneration and social security | 45 | €2,772 | €5,263 | +€2,490 | +89.8% |
| Taxes | 450/3 | €2,772 | €5,263 | +€2,490 | +89.8% |
| Other amounts payable | 47/48 | €303,521 | €3,521 | -€300,000 | -98.8% |
| Accrued charges and deferred income | 492/3 | €17 | €667 | +€650 | +3738.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,641 | €27,015 | +€374 | +1.4% |
| Other operating charges | 640/8 | €3,284 | €2,971 | -€313 | -9.5% |
| Gross operating margin | 9900 | €186,095 | €227,887 | +€41,792 | +22.5% |
| Operating profit (loss) | 9901 | €156,170 | €197,900 | +€41,730 | +26.7% |
| Financial income | 75/76B | €7,088 | €11,912 | +€4,823 | +68.0% |
| Recurring financial income | 75 | €7,088 | €11,912 | +€4,823 | +68.0% |
| Financial charges | 65/66B | €719 | €7,404 | +€6,685 | +929.4% |
| Recurring financial charges | 65 | €719 | €7,404 | +€6,685 | +929.4% |
| Profit (loss) for the period before taxes | 9903 | €162,539 | €202,408 | +€39,869 | +24.5% |
| Income taxes | 67/77 | €40,899 | €51,034 | +€10,135 | +24.8% |
| Profit (loss) for the period | 9904 | €121,640 | €151,374 | +€29,734 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €121,640 | €151,374 | +€29,734 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.