EIGHTY 6: 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.
EIGHTY 6
Largest movements
- Tangible fixed assets +€13,996
up €13,996 (+28.8%), from €48,662 to €62,658
of which Plant, machinery and equipment: +€20,015
- Receivables within one year +€11,928
up €11,928 (+101.5%), from €11,754 to €23,682
of which Other amounts receivable: +€6,244
- Cash -€9,562
down €9,562 (-48.5%), from €19,697 to €10,135
mainly Trade debts (-€41,327) and Investment in fixed assets (net) (-€28,858)
- Trade debts -€41,327
down €41,327 (-98.8%), from €41,822 to €494
- Debts after one year +€36,374
up €36,374 (+1677.4%), from €2,169 to €38,543
- Profit (loss) carried forward +€12,490
up €12,490 (+84.4%), from €14,799 to €27,290
- Current portion of long-term debt +€9,279
up €9,279 (+2921.9%), from €318 to €9,596
- Gross operating margin +€21,338
up €21,338 (+166.2%), from €12,840 to €34,178
- Depreciation +€8,827
up €8,827 (+146.3%), from €6,035 to €14,862
- Other operating charges +€1,272
up €1,272 (+115.1%), from €1,106 to €2,378
- Taxes -€586
down €586 (-19.4%), from €3,023 to €2,437
- Financial charges +€407
new in 2025: €407
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 | €80,112 | €96,768 | +€16,655 | +20.8% |
| Fixed assets | 21/28 | €48,662 | €62,658 | +€13,996 | +28.8% |
| Tangible fixed assets | 22/27 | €48,662 | €62,658 | +€13,996 | +28.8% |
| Plant, machinery and equipment | 23 | €9,693 | €29,708 | +€20,015 | +206.5% |
| Furniture and vehicles | 24 | €37,857 | €31,956 | -€5,902 | -15.6% |
| Other tangible fixed assets | 26 | €1,111 | €994 | -€117 | -10.6% |
| Current assets | 29/58 | €31,450 | €34,110 | +€2,659 | +8.5% |
| Amounts receivable within one year | 40/41 | €11,754 | €23,682 | +€11,928 | +101.5% |
| Trade receivables | 40 | €7,564 | €13,249 | +€5,684 | +75.1% |
| Other amounts receivable | 41 | €4,189 | €10,433 | +€6,244 | +149.0% |
| Cash at bank and in hand | 54/58 | €19,697 | €10,135 | -€9,562 | -48.5% |
| Deferred charges and accrued income | 490/1 | - | €293 | +€293 | |
| Total equity and liabilities | 10/49 | €80,112 | €96,768 | +€16,655 | +20.8% |
| Equity | 10/15 | €35,259 | €47,750 | +€12,490 | +35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,799 | €27,290 | +€12,490 | +84.4% |
| Amounts payable | 17/49 | €44,853 | €49,018 | +€4,165 | +9.3% |
| Amounts payable after more than one year | 17 | €2,169 | €38,543 | +€36,374 | +1677.4% |
| Other amounts payable | 178/9 | €2,169 | €38,543 | +€36,374 | +1677.4% |
| Amounts payable within one year | 42/48 | €42,364 | €10,091 | -€32,273 | -76.2% |
| Current portion of amounts payable after more than one year | 42 | €318 | €9,596 | +€9,279 | +2921.9% |
| Trade debts | 44 | €41,822 | €494 | -€41,327 | -98.8% |
| Suppliers | 440/4 | €41,822 | €494 | -€41,327 | -98.8% |
| Taxes, remuneration and social security | 45 | €225 | - | -€225 | |
| Remuneration and social security | 454/9 | €225 | - | -€225 | |
| Accrued charges and deferred income | 492/3 | €321 | €384 | +€64 | +19.9% |
| Remuneration, social security and pensions | 62 | €1,866 | €1,724 | -€142 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,035 | €14,862 | +€8,827 | +146.3% |
| Other operating charges | 640/8 | €1,106 | €2,378 | +€1,272 | +115.1% |
| Gross operating margin | 9900 | €12,840 | €34,178 | +€21,338 | +166.2% |
| Operating profit (loss) | 9901 | €3,833 | €15,214 | +€11,381 | +296.9% |
| Financial income | 75/76B | €178 | €120 | -€58 | -32.6% |
| Recurring financial income | 75 | €178 | €120 | -€58 | -32.6% |
| Financial charges | 65/66B | - | €407 | +€407 | |
| Recurring financial charges | 65 | - | €407 | +€407 | |
| Profit (loss) for the period before taxes | 9903 | €4,011 | €14,927 | +€10,916 | +272.1% |
| Income taxes | 67/77 | €3,023 | €2,437 | -€586 | -19.4% |
| Profit (loss) for the period | 9904 | €988 | €12,490 | +€11,502 | +1163.7% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €12,490 | +€11,502 | +1163.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.