EightFour: 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.
EightFour
Largest movements
- Cash +€4,015
up €4,015 (+43.7%), from €9,185 to €13,199
mainly Net result for the year (+€15,702) and Depreciation (+€9,101)
- Receivables within one year -€1,290
down €1,290 (-8.1%), from €15,868 to €14,577
of which Other amounts receivable: -€1,886
- Deferred charges and accrued income -€713
down €713 (-54.3%), from €1,313 to €600
- Reserves +€15,702
up €15,702 (+155.6%), from €10,091 to €25,793
- Current portion of long-term debt -€14,847
down €14,847 (-64.1%), from €23,167 to €8,319
- Debts after one year +€6,303
up €6,303 (+79.7%), from €7,904 to €14,207
- Tax, wage and social debts -€2,944
down €2,944 (-52.1%), from €5,652 to €2,708
- Trade debts -€1,218
down €1,218 (-72.7%), from €1,674 to €456
- Depreciation -€3,464
down €3,464 (-27.6%), from €12,565 to €9,101
- Gross operating margin +€1,584
up €1,584 (+5.2%), from €30,225 to €31,809
- Financial charges -€1,192
down €1,192 (-42.4%), from €2,812 to €1,620
- Taxes +€969
up €969 (+27.8%), from €3,484 to €4,452
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 | €58,610 | €60,650 | +€2,039 | +3.5% |
| Fixed assets | 21/28 | €32,245 | €32,273 | +€28 | +0.1% |
| Tangible fixed assets | 22/27 | €32,245 | €32,273 | +€28 | +0.1% |
| Land and buildings | 22 | €398 | €4,909 | +€4,511 | +1133.7% |
| Plant, machinery and equipment | 23 | €616 | €1,676 | +€1,061 | +172.2% |
| Furniture and vehicles | 24 | €31,231 | €25,687 | -€5,543 | -17.8% |
| Current assets | 29/58 | €26,366 | €28,377 | +€2,011 | +7.6% |
| Amounts receivable within one year | 40/41 | €15,868 | €14,577 | -€1,290 | -8.1% |
| Trade receivables | 40 | €11,911 | €12,507 | +€595 | +5.0% |
| Other amounts receivable | 41 | €3,956 | €2,071 | -€1,886 | -47.7% |
| Cash at bank and in hand | 54/58 | €9,185 | €13,199 | +€4,015 | +43.7% |
| Deferred charges and accrued income | 490/1 | €1,313 | €600 | -€713 | -54.3% |
| Total equity and liabilities | 10/49 | €58,610 | €60,650 | +€2,039 | +3.5% |
| Equity | 10/15 | €12,091 | €27,793 | +€15,702 | +129.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,091 | €25,793 | +€15,702 | +155.6% |
| Distributable reserves | 133 | €10,091 | €25,793 | +€15,702 | +155.6% |
| Amounts payable | 17/49 | €46,519 | €32,856 | -€13,663 | -29.4% |
| Amounts payable after more than one year | 17 | €7,904 | €14,207 | +€6,303 | +79.7% |
| Financial debts | 170/4 | €7,904 | €14,207 | +€6,303 | +79.7% |
| Amounts payable within one year | 42/48 | €38,615 | €18,650 | -€19,966 | -51.7% |
| Current portion of amounts payable after more than one year | 42 | €23,167 | €8,319 | -€14,847 | -64.1% |
| Trade debts | 44 | €1,674 | €456 | -€1,218 | -72.7% |
| Suppliers | 440/4 | €1,674 | €456 | -€1,218 | -72.7% |
| Taxes, remuneration and social security | 45 | €5,652 | €2,708 | -€2,944 | -52.1% |
| Taxes | 450/3 | €5,652 | €2,708 | -€2,944 | -52.1% |
| Other amounts payable | 47/48 | €8,123 | €7,166 | -€957 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,565 | €9,101 | -€3,464 | -27.6% |
| Other operating charges | 640/8 | €1,275 | €999 | -€275 | -21.6% |
| Gross operating margin | 9900 | €30,225 | €31,809 | +€1,584 | +5.2% |
| Operating profit (loss) | 9901 | €16,386 | €21,709 | +€5,323 | +32.5% |
| Financial income | 75/76B | €1 | €66 | +€65 | +6920.2% |
| Recurring financial income | 75 | €1 | €66 | +€65 | +6920.2% |
| Financial charges | 65/66B | €2,812 | €1,620 | -€1,192 | -42.4% |
| Recurring financial charges | 65 | €2,812 | €1,620 | -€1,192 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €13,575 | €20,154 | +€6,580 | +48.5% |
| Income taxes | 67/77 | €3,484 | €4,452 | +€969 | +27.8% |
| Profit (loss) for the period | 9904 | €10,091 | €15,702 | +€5,611 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,091 | €15,702 | +€5,611 | +55.6% |
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 10 October 2026 via checked.be.