EIGHTY-TWO 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.
EIGHTY-TWO CONSULTING
Largest movements
- Tangible fixed assets +€139,066
up €139,066 (+14.6%), from €950,969 to €1.1m
of which Land and buildings: +€150,104
- Receivables after one year -€88,371
no longer reported in 2025 (was €88,371)
of which Trade receivables: -€78,296
- Receivables within one year +€68,215
new in 2025: €68,215
of which Trade receivables: +€43,215
- Cash -€30,961
down €30,961 (-76.4%), from €40,546 to €9,585
mainly Investment in fixed assets (net) (-€151,494) and Receivables within one year (-€68,215)
- Reserves +€275,000
up €275,000 (+4,435%), from €6,200 to €281,200
of which Distributable reserves: +€275,000
- Profit (loss) carried forward -€212,527
down €212,527 (-67.6%), from €314,234 to €101,707
- Debts after one year +€84,236
up €84,236 (+15.1%), from €556,624 to €640,860
of which Financial debts: +€84,236
- Other debts -€64,097
down €64,097 (-83.8%), from €76,456 to €12,359
- Gross operating margin -€97,765
down €97,765 (-33.3%), from €293,988 to €196,223
- Turnover -€83,538
down €83,538 (-23.5%), from €355,559 to €272,021
- Taxes -€20,822
down €20,822 (-55.4%), from €37,607 to €16,785
- Purchases and services +€7,876
up €7,876 (+11.6%), from €67,922 to €75,798
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 | €1,081,746 | €1,169,695 | +€87,949 | +8.1% |
| Fixed assets | 21/28 | €952,829 | €1,091,895 | +€139,066 | +14.6% |
| Tangible fixed assets | 22/27 | €950,969 | €1,090,035 | +€139,066 | +14.6% |
| Land and buildings | 22 | €932,433 | €1,082,537 | +€150,104 | +16.1% |
| Plant, machinery and equipment | 23 | €119 | €33 | -€86 | -72.3% |
| Furniture and vehicles | 24 | €18,417 | €7,465 | -€10,952 | -59.5% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €128,917 | €77,800 | -€51,117 | -39.7% |
| Amounts receivable after more than one year | 29 | €88,371 | - | -€88,371 | |
| Trade receivables | 290 | €78,296 | - | -€78,296 | |
| Other amounts receivable | 291 | €10,075 | - | -€10,075 | |
| Amounts receivable within one year | 40/41 | - | €68,215 | +€68,215 | |
| Trade receivables | 40 | - | €43,215 | +€43,215 | |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €40,546 | €9,585 | -€30,961 | -76.4% |
| Total equity and liabilities | 10/49 | €1,081,746 | €1,169,695 | +€87,949 | +8.1% |
| Equity | 10/15 | €320,434 | €382,907 | +€62,473 | +19.5% |
| Reserves | 13 | €6,200 | €281,200 | +€275,000 | +4,435% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €275,000 | +€275,000 | |
| Profit (loss) carried forward | 14 | €314,234 | €101,707 | -€212,527 | -67.6% |
| Amounts payable | 17/49 | €761,312 | €786,788 | +€25,476 | +3.3% |
| Amounts payable after more than one year | 17 | €556,624 | €640,860 | +€84,236 | +15.1% |
| Financial debts | 170/4 | €554,664 | €638,900 | +€84,236 | +15.2% |
| Other amounts payable | 178/9 | €1,960 | €1,960 | = | 0.0% |
| Amounts payable within one year | 42/48 | €204,688 | €145,928 | -€58,760 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €35,801 | €33,900 | -€1,901 | -5.3% |
| Trade debts | 44 | €5,069 | €923 | -€4,146 | -81.8% |
| Suppliers | 440/4 | €5,069 | €923 | -€4,146 | -81.8% |
| Taxes, remuneration and social security | 45 | €87,362 | €98,746 | +€11,384 | +13.0% |
| Taxes | 450/3 | €52,558 | €63,946 | +€11,388 | +21.7% |
| Remuneration and social security | 454/9 | €34,804 | €34,800 | -€4 | 0.0% |
| Other amounts payable | 47/48 | €76,456 | €12,359 | -€64,097 | -83.8% |
| Turnover | 70 | €355,559 | €272,021 | -€83,538 | -23.5% |
| Non-recurring operating income | 76A | €6,351 | - | -€6,351 | |
| Goods, raw materials, services and sundry goods | 60/61 | €67,922 | €75,798 | +€7,876 | +11.6% |
| Remuneration, social security and pensions | 62 | €46,183 | €46,334 | +€151 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,271 | €12,428 | -€843 | -6.4% |
| Other operating charges | 640/8 | €6,447 | €6,422 | -€25 | -0.4% |
| Gross operating margin | 9900 | €293,988 | €196,223 | -€97,765 | -33.3% |
| Operating profit (loss) | 9901 | €228,087 | €131,039 | -€97,048 | -42.5% |
| Financial charges | 65/66B | €12,880 | €11,538 | -€1,342 | -10.4% |
| Recurring financial charges | 65 | €12,880 | €11,538 | -€1,342 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €215,207 | €119,501 | -€95,706 | -44.5% |
| Income taxes | 67/77 | €37,607 | €16,785 | -€20,822 | -55.4% |
| Profit (loss) for the period | 9904 | €177,600 | €102,716 | -€74,884 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €177,600 | €102,716 | -€74,884 | -42.2% |
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 13 October 2026 via checked.be.