EIGHT CONSULTING: 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.
EIGHT CONSULTING
Largest movements
- Cash -€7,568
down €7,568 (-23.6%), from €32,019 to €24,451
mainly Tax, wage and social debts (-€12,918) and Receivables within one year (-€7,270)
- Receivables within one year +€7,270
up €7,270 (+10.0%), from €72,629 to €79,898
- Tax, wage and social debts -€12,918
down €12,918 (-75.2%), from €17,174 to €4,256
- Trade debts +€11,296
up €11,296 (+13.7%), from €82,465 to €93,760
- Gross operating margin +€1,534
up €1,534 (+998%), from €154 to €1,688
- Other operating charges +€400
new in 2025: €400
- Financial charges +€122
up €122 (+75.0%), from €163 to €285
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 | €105,617 | €104,741 | -€876 | -0.8% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €105,417 | €104,541 | -€876 | -0.8% |
| Amounts receivable within one year | 40/41 | €72,629 | €79,898 | +€7,270 | +10.0% |
| Trade receivables | 40 | €72,629 | €79,898 | +€7,270 | +10.0% |
| Cash at bank and in hand | 54/58 | €32,019 | €24,451 | -€7,568 | -23.6% |
| Deferred charges and accrued income | 490/1 | €769 | €192 | -€578 | -75.1% |
| Total equity and liabilities | 10/49 | €105,617 | €104,741 | -€876 | -0.8% |
| Equity | 10/15 | €5,978 | €6,725 | +€746 | +12.5% |
| Contributions | 10/11 | €4,032 | €4,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,946 | €2,693 | +€746 | +38.3% |
| Amounts payable | 17/49 | €99,638 | €98,016 | -€1,622 | -1.6% |
| Amounts payable within one year | 42/48 | €99,638 | €98,016 | -€1,622 | -1.6% |
| Trade debts | 44 | €82,465 | €93,760 | +€11,296 | +13.7% |
| Suppliers | 440/4 | €82,465 | €93,760 | +€11,296 | +13.7% |
| Taxes, remuneration and social security | 45 | €17,174 | €4,256 | -€12,918 | -75.2% |
| Taxes | 450/3 | €17,174 | €4,256 | -€12,918 | -75.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €154 | €1,688 | +€1,534 | +998% |
| Operating profit (loss) | 9901 | €154 | €1,288 | +€1,134 | +738% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €163 | €285 | +€122 | +75.0% |
| Recurring financial charges | 65 | €163 | €285 | +€122 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | -€9 | €1,003 | +€1,012 | |
| Income taxes | 67/77 | €246 | €257 | +€10 | +4.1% |
| Profit (loss) for the period | 9904 | -€256 | €746 | +€1,002 | |
| Profit (loss) for the period to be appropriated | 9905 | -€256 | €746 | +€1,002 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.