Eighty Management: 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.
Eighty Management
Largest movements
- Receivables within one year -€16,390
down €16,390 (-43.9%), from €37,333 to €20,943
of which Other amounts receivable: -€22,990
- Cash -€1,371
down €1,371 (-13.1%), from €10,427 to €9,056
mainly Tax, wage and social debts (-€8,170) and Net result for the year (-€6,632)
- Tax, wage and social debts -€8,170
down €8,170 (-93.5%), from €8,736 to €565
- Profit (loss) carried forward -€6,632
down €6,632, from €2,993 to -€3,639
- Trade debts +€4,583
up €4,583 (+23.9%), from €19,183 to €23,766
- Debts after one year -€3,662
no longer reported in 2025 (was €3,662)
- Other debts -€3,019
down €3,019 (-38.7%), from €7,803 to €4,784
- Financial charges +€10,269
up €10,269 (+2225.1%), from €461 to €10,730
of which Non-recurring financial charges: +€10,523
- Gross operating margin -€10,108
down €10,108 (-68.0%), from €14,862 to €4,754
- Staff costs -€1,244
no longer reported in 2025 (was €1,244)
- Depreciation -€325
down €325 (-54.7%), from €594 to €269
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 | €50,168 | €32,138 | -€18,030 | -35.9% |
| Fixed assets | 21/28 | €1,988 | €1,720 | -€269 | -13.5% |
| Tangible fixed assets | 22/27 | €288 | €20 | -€269 | -93.2% |
| Furniture and vehicles | 24 | €288 | €20 | -€269 | -93.2% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €48,179 | €30,418 | -€17,761 | -36.9% |
| Amounts receivable within one year | 40/41 | €37,333 | €20,943 | -€16,390 | -43.9% |
| Trade receivables | 40 | €11,000 | €17,600 | +€6,600 | +60.0% |
| Other amounts receivable | 41 | €26,333 | €3,343 | -€22,990 | -87.3% |
| Cash at bank and in hand | 54/58 | €10,427 | €9,056 | -€1,371 | -13.1% |
| Deferred charges and accrued income | 490/1 | €419 | €419 | = | 0.0% |
| Total equity and liabilities | 10/49 | €50,168 | €32,138 | -€18,030 | -35.9% |
| Equity | 10/15 | €5,993 | -€639 | -€6,632 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,993 | -€3,639 | -€6,632 | |
| Amounts payable | 17/49 | €44,175 | €32,778 | -€11,397 | -25.8% |
| Amounts payable after more than one year | 17 | €3,662 | - | -€3,662 | |
| Financial debts | 170/4 | €3,662 | - | -€3,662 | |
| Amounts payable within one year | 42/48 | €40,513 | €32,778 | -€7,736 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €4,791 | €3,662 | -€1,130 | -23.6% |
| Trade debts | 44 | €19,183 | €23,766 | +€4,583 | +23.9% |
| Suppliers | 440/4 | €19,183 | €23,766 | +€4,583 | +23.9% |
| Taxes, remuneration and social security | 45 | €8,736 | €565 | -€8,170 | -93.5% |
| Remuneration and social security | 454/9 | €8,736 | €565 | -€8,170 | -93.5% |
| Other amounts payable | 47/48 | €7,803 | €4,784 | -€3,019 | -38.7% |
| Remuneration, social security and pensions | 62 | €1,244 | - | -€1,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €269 | -€325 | -54.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €14,862 | €4,754 | -€10,108 | -68.0% |
| Operating profit (loss) | 9901 | €12,640 | €4,098 | -€8,542 | -67.6% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €461 | €10,730 | +€10,269 | +2225.1% |
| Recurring financial charges | 65 | €461 | €207 | -€255 | -55.2% |
| Non-recurring financial charges | 66B | - | €10,523 | +€10,523 | |
| Profit (loss) for the period before taxes | 9903 | €12,225 | -€6,632 | -€18,858 | |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | €12,202 | -€6,632 | -€18,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,202 | -€6,632 | -€18,835 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.