8grams: 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.
8grams
Largest movements
- Cash +€36,101
up €36,101 (+128.9%), from €27,996 to €64,098
mainly Net result for the year (+€18,142) and Receivables within one year (+€9,890)
- Receivables within one year -€9,890
down €9,890 (-99.1%), from €9,982 to €92
of which Trade receivables: -€9,913
- Stocks and contracts +€3,480
up €3,480 (+17.6%), from €19,809 to €23,288
- Tangible fixed assets -€3,383
down €3,383 (-22.4%), from €15,113 to €11,729
of which Land and buildings: -€2,450
- Profit (loss) carried forward +€18,142
up €18,142 (+156.5%), from €11,590 to €29,732
- Tax, wage and social debts +€7,632
up €7,632 (+112.0%), from €6,815 to €14,446
of which Taxes: +€7,632
- Other debts +€2,279
up €2,279 (+5.0%), from €45,739 to €48,018
- Debts after one year -€2,242
down €2,242 (-74.3%), from €3,016 to €774
- Trade debts -€1,956
down €1,956 (-83.8%), from €2,334 to €378
- Gross operating margin +€4,836
up €4,836 (+16.8%), from €28,749 to €33,585
- Depreciation -€3,254
down €3,254 (-38.3%), from €8,488 to €5,233
- Financial charges +€1,144
up €1,144 (+163.0%), from €702 to €1,846
- Taxes +€965
up €965 (+24.4%), from €3,951 to €4,916
- Other operating charges -€853
down €853 (-19.7%), from €4,320 to €3,467
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 | €76,792 | €102,091 | +€25,299 | +32.9% |
| Fixed assets | 21/28 | €18,063 | €14,479 | -€3,583 | -19.8% |
| Intangible fixed assets | 21 | €650 | €450 | -€200 | -30.8% |
| Tangible fixed assets | 22/27 | €15,113 | €11,729 | -€3,383 | -22.4% |
| Land and buildings | 22 | €7,963 | €5,513 | -€2,450 | -30.8% |
| Plant, machinery and equipment | 23 | €0 | €1,267 | +€1,267 | |
| Furniture and vehicles | 24 | €7,150 | €4,950 | -€2,200 | -30.8% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €58,729 | €87,612 | +€28,882 | +49.2% |
| Stocks and contracts in progress | 3 | €19,809 | €23,288 | +€3,480 | +17.6% |
| Stocks | 30/36 | €19,809 | €23,288 | +€3,480 | +17.6% |
| Amounts receivable within one year | 40/41 | €9,982 | €92 | -€9,890 | -99.1% |
| Trade receivables | 40 | €9,982 | €69 | -€9,913 | -99.3% |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €27,996 | €64,098 | +€36,101 | +128.9% |
| Deferred charges and accrued income | 490/1 | €942 | €134 | -€809 | -85.8% |
| Total equity and liabilities | 10/49 | €76,792 | €102,091 | +€25,299 | +32.9% |
| Equity | 10/15 | €16,590 | €34,732 | +€18,142 | +109.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,590 | €29,732 | +€18,142 | +156.5% |
| Amounts payable | 17/49 | €60,202 | €67,359 | +€7,157 | +11.9% |
| Amounts payable after more than one year | 17 | €3,016 | €774 | -€2,242 | -74.3% |
| Financial debts | 170/4 | €3,016 | €774 | -€2,242 | -74.3% |
| Amounts payable within one year | 42/48 | €57,015 | €65,084 | +€8,070 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €2,127 | €2,242 | +€115 | +5.4% |
| Trade debts | 44 | €2,334 | €378 | -€1,956 | -83.8% |
| Suppliers | 440/4 | €2,334 | €378 | -€1,956 | -83.8% |
| Taxes, remuneration and social security | 45 | €6,815 | €14,446 | +€7,632 | +112.0% |
| Taxes | 450/3 | €6,815 | €14,446 | +€7,632 | +112.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €45,739 | €48,018 | +€2,279 | +5.0% |
| Accrued charges and deferred income | 492/3 | €171 | €1,501 | +€1,329 | +775.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,488 | €5,233 | -€3,254 | -38.3% |
| Other operating charges | 640/8 | €4,320 | €3,467 | -€853 | -19.7% |
| Gross operating margin | 9900 | €28,749 | €33,585 | +€4,836 | +16.8% |
| Operating profit (loss) | 9901 | €15,942 | €24,885 | +€8,943 | +56.1% |
| Financial income | 75/76B | €301 | €19 | -€282 | -93.7% |
| Recurring financial income | 75 | €301 | €19 | -€282 | -93.7% |
| Financial charges | 65/66B | €702 | €1,846 | +€1,144 | +163.0% |
| Recurring financial charges | 65 | €702 | €1,846 | +€1,144 | +163.0% |
| Profit (loss) for the period before taxes | 9903 | €15,541 | €23,058 | +€7,518 | +48.4% |
| Income taxes | 67/77 | €3,951 | €4,916 | +€965 | +24.4% |
| Profit (loss) for the period | 9904 | €11,590 | €18,142 | +€6,552 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,590 | €18,142 | +€6,552 | +56.5% |
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 2 October 2026 via checked.be.