Eight Point Squared: 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.
Eight Point Squared
Largest movements
- Receivables within one year +€5,434
up €5,434 (+66.6%), from €8,165 to €13,599
of which Trade receivables: +€3,527
- Deferred charges and accrued income +€4,668
up €4,668 (+701.3%), from €666 to €5,333
- Other debts +€71,799
up €71,799 (+520.4%), from €13,798 to €85,597
- Reserves -€57,702
down €57,702 (-50.2%), from €114,914 to €57,213
- Tax, wage and social debts -€2,959
down €2,959 (-31.4%), from €9,423 to €6,465
of which Remuneration and social security: -€3,519
- Gross operating margin +€30,683
up €30,683 (+201.5%), from €15,225 to €45,908
- Taxes +€6,718
up €6,718 (+185.4%), from €3,623 to €10,341
- Other operating charges +€1,122
up €1,122 (+615.4%), from €182 to €1,304
- Financial income +€710
up €710 (+378.4%), from €188 to €898
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 | €158,749 | €168,857 | +€10,108 | +6.4% |
| Fixed assets | 21/28 | €4,467 | €5,275 | +€808 | +18.1% |
| Tangible fixed assets | 22/27 | €4,371 | €5,179 | +€808 | +18.5% |
| Plant, machinery and equipment | 23 | €531 | €493 | -€38 | -7.2% |
| Furniture and vehicles | 24 | €3,840 | €4,686 | +€846 | +22.0% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €154,282 | €163,583 | +€9,300 | +6.0% |
| Amounts receivable within one year | 40/41 | €8,165 | €13,599 | +€5,434 | +66.6% |
| Trade receivables | 40 | €5,788 | €9,315 | +€3,527 | +60.9% |
| Other amounts receivable | 41 | €2,377 | €4,284 | +€1,907 | +80.2% |
| Cash at bank and in hand | 54/58 | €145,452 | €144,651 | -€801 | -0.6% |
| Deferred charges and accrued income | 490/1 | €666 | €5,333 | +€4,668 | +701.3% |
| Total equity and liabilities | 10/49 | €158,749 | €168,857 | +€10,108 | +6.4% |
| Equity | 10/15 | €133,514 | €75,813 | -€57,702 | -43.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,914 | €57,213 | -€57,702 | -50.2% |
| Distributable reserves | 133 | €114,914 | €57,213 | -€57,702 | -50.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,235 | €93,045 | +€67,810 | +268.7% |
| Amounts payable within one year | 42/48 | €25,235 | €93,045 | +€67,810 | +268.7% |
| Trade debts | 44 | €2,013 | €983 | -€1,031 | -51.2% |
| Suppliers | 440/4 | €2,013 | €983 | -€1,031 | -51.2% |
| Taxes, remuneration and social security | 45 | €9,423 | €6,465 | -€2,959 | -31.4% |
| Taxes | 450/3 | €5,904 | €6,465 | +€561 | +9.5% |
| Remuneration and social security | 454/9 | €3,519 | €0 | -€3,519 | -100.0% |
| Other amounts payable | 47/48 | €13,798 | €85,597 | +€71,799 | +520.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €2,761 | +€401 | +17.0% |
| Other operating charges | 640/8 | €182 | €1,304 | +€1,122 | +615.4% |
| Gross operating margin | 9900 | €15,225 | €45,908 | +€30,683 | +201.5% |
| Operating profit (loss) | 9901 | €12,682 | €41,842 | +€29,161 | +229.9% |
| Financial income | 75/76B | €188 | €898 | +€710 | +378.4% |
| Recurring financial income | 75 | €188 | €898 | +€710 | +378.4% |
| Financial charges | 65/66B | €38 | €101 | +€63 | +165.1% |
| Recurring financial charges | 65 | €38 | €101 | +€63 | +165.1% |
| Profit (loss) for the period before taxes | 9903 | €12,832 | €42,640 | +€29,808 | +232.3% |
| Income taxes | 67/77 | €3,623 | €10,341 | +€6,718 | +185.4% |
| Profit (loss) for the period | 9904 | €9,208 | €32,298 | +€23,090 | +250.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,208 | €32,298 | +€23,090 | +250.7% |
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 7 October 2026 via checked.be.