EIGHTYONE: 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.
EIGHTYONE
Largest movements
- Receivables within one year +€23,715
up €23,715 (+87.0%), from €27,268 to €50,984
of which Other amounts receivable: +€24,994
- Cash +€15,908
up €15,908 (+82.9%), from €19,185 to €35,093
mainly Net result for the year (+€21,394) and Tax, wage and social debts (+€7,899)
- Deferred charges and accrued income -€5,011
down €5,011 (-16.8%), from €29,809 to €24,798
- Reserves +€20,561
up €20,561 (+27.7%), from €74,271 to €94,832
of which Distributable reserves: +€20,561
- Tax, wage and social debts +€7,899
up €7,899 (+54.7%), from €14,438 to €22,338
- Trade debts +€5,551
up €5,551 (+221.2%), from €2,509 to €8,060
- Gross operating margin +€12,322
up €12,322 (+37.2%), from €33,080 to €45,402
- Other operating charges +€2,775
up €2,775 (+220.8%), from €1,257 to €4,031
- Taxes +€2,585
up €2,585 (+30.7%), from €8,414 to €10,998
- Depreciation +€1,521
up €1,521 (+26.3%), from €5,780 to €7,300
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 | €108,370 | €142,381 | +€34,011 | +31.4% |
| Fixed assets | 21/28 | €26,556 | €25,955 | -€601 | -2.3% |
| Tangible fixed assets | 22/27 | €26,556 | €25,955 | -€601 | -2.3% |
| Plant, machinery and equipment | 23 | €1,447 | €320 | -€1,127 | -77.9% |
| Furniture and vehicles | 24 | €20,539 | €17,171 | -€3,368 | -16.4% |
| Other tangible fixed assets | 26 | €4,571 | €8,464 | +€3,893 | +85.2% |
| Current assets | 29/58 | €81,814 | €116,427 | +€34,613 | +42.3% |
| Amounts receivable after more than one year | 29 | €5,551 | €5,551 | = | 0.0% |
| Other amounts receivable | 291 | €5,551 | €5,551 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,268 | €50,984 | +€23,715 | +87.0% |
| Trade receivables | 40 | €2,243 | €964 | -€1,279 | -57.0% |
| Other amounts receivable | 41 | €25,025 | €50,019 | +€24,994 | +99.9% |
| Cash at bank and in hand | 54/58 | €19,185 | €35,093 | +€15,908 | +82.9% |
| Deferred charges and accrued income | 490/1 | €29,809 | €24,798 | -€5,011 | -16.8% |
| Total equity and liabilities | 10/49 | €108,370 | €142,381 | +€34,011 | +31.4% |
| Equity | 10/15 | €90,590 | €111,151 | +€20,561 | +22.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,271 | €94,832 | +€20,561 | +27.7% |
| Tax-exempt reserves | 132 | €15,607 | €15,607 | = | 0.0% |
| Distributable reserves | 133 | €58,664 | €79,225 | +€20,561 | +35.0% |
| Profit (loss) carried forward | 14 | €3,918 | €3,918 | = | 0.0% |
| Amounts payable | 17/49 | €17,780 | €31,230 | +€13,450 | +75.6% |
| Amounts payable within one year | 42/48 | €17,780 | €31,230 | +€13,450 | +75.6% |
| Trade debts | 44 | €2,509 | €8,060 | +€5,551 | +221.2% |
| Suppliers | 440/4 | €2,509 | €8,060 | +€5,551 | +221.2% |
| Taxes, remuneration and social security | 45 | €14,438 | €22,338 | +€7,899 | +54.7% |
| Taxes | 450/3 | €14,438 | €22,338 | +€7,899 | +54.7% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,780 | €7,300 | +€1,521 | +26.3% |
| Other operating charges | 640/8 | €1,257 | €4,031 | +€2,775 | +220.8% |
| Non-recurring operating charges | 66A | €0 | €1,238 | +€1,238 | |
| Gross operating margin | 9900 | €33,080 | €45,402 | +€12,322 | +37.2% |
| Operating profit (loss) | 9901 | €26,044 | €32,832 | +€6,788 | +26.1% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €300 | €439 | +€139 | +46.3% |
| Recurring financial charges | 65 | €300 | €439 | +€139 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €25,751 | €32,392 | +€6,642 | +25.8% |
| Income taxes | 67/77 | €8,414 | €10,998 | +€2,585 | +30.7% |
| Profit (loss) for the period | 9904 | €17,337 | €21,394 | +€4,057 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,337 | €21,394 | +€4,057 | +23.4% |
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 4 October 2026 via checked.be.