EightyTwenty 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.
EightyTwenty Consulting
Largest movements
- Receivables within one year -€7,063
down €7,063 (-80.4%), from €8,784 to €1,722
of which Trade receivables: -€8,572
- Tangible fixed assets -€6,905
down €6,905 (-25.5%), from €27,110 to €20,204
of which Furniture and vehicles: -€6,094
- Deferred charges and accrued income +€499
up €499 (+1,738%), from €29 to €527
- Cash -€448
down €448 (-88.7%), from €505 to €57
mainly Contributions, distributions and other (-€19,033) and Current portion of long-term debt (-€8,382)
- Current portion of long-term debt -€8,382
down €8,382 (-91.5%), from €9,162 to €780
- Tax, wage and social debts -€7,276
down €7,276 (-61.2%), from €11,886 to €4,610
of which Taxes: -€7,276
- Other debts +€2,962
up €2,962 (+137%), from €2,162 to €5,123
- Debts after one year -€780
no longer reported in 2025 (was €780)
- Trade debts -€553
down €553 (-28.3%), from €1,958 to €1,405
- Gross operating margin +€22,430
up €22,430 (+124%), from €18,023 to €40,453
- Write-downs +€7,125
new in 2025: €7,125
- Taxes +€2,364
up €2,364 (+82.5%), from €2,865 to €5,229
- Depreciation +€591
up €591 (+8.3%), from €7,157 to €7,748
- Financial charges -€407
down €407 (-49.0%), from €831 to €424
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 | €36,428 | €22,511 | -€13,917 | -38.2% |
| Fixed assets | 21/28 | €27,110 | €20,204 | -€6,905 | -25.5% |
| Tangible fixed assets | 22/27 | €27,110 | €20,204 | -€6,905 | -25.5% |
| Furniture and vehicles | 24 | €19,313 | €13,219 | -€6,094 | -31.6% |
| Other tangible fixed assets | 26 | €7,797 | €6,985 | -€811 | -10.4% |
| Current assets | 29/58 | €9,318 | €2,306 | -€7,012 | -75.2% |
| Amounts receivable within one year | 40/41 | €8,784 | €1,722 | -€7,063 | -80.4% |
| Trade receivables | 40 | €8,784 | €212 | -€8,572 | -97.6% |
| Other amounts receivable | 41 | - | €1,510 | +€1,510 | |
| Cash at bank and in hand | 54/58 | €505 | €57 | -€448 | -88.7% |
| Deferred charges and accrued income | 490/1 | €29 | €527 | +€499 | +1,738% |
| Total equity and liabilities | 10/49 | €36,428 | €22,511 | -€13,917 | -38.2% |
| Equity | 10/15 | €10,479 | €10,592 | +€113 | +1.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,400 | €8,400 | = | 0.0% |
| Distributable reserves | 133 | €8,400 | €8,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79 | €192 | +€113 | +142% |
| Amounts payable | 17/49 | €25,949 | €11,919 | -€14,030 | -54.1% |
| Amounts payable after more than one year | 17 | €780 | - | -€780 | |
| Financial debts | 170/4 | €780 | - | -€780 | |
| Amounts payable within one year | 42/48 | €25,168 | €11,919 | -€13,249 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €9,162 | €780 | -€8,382 | -91.5% |
| Trade debts | 44 | €1,958 | €1,405 | -€553 | -28.3% |
| Suppliers | 440/4 | €1,958 | €1,405 | -€553 | -28.3% |
| Taxes, remuneration and social security | 45 | €11,886 | €4,610 | -€7,276 | -61.2% |
| Taxes | 450/3 | €10,380 | €3,104 | -€7,276 | -70.1% |
| Remuneration and social security | 454/9 | €1,506 | €1,506 | = | 0.0% |
| Other amounts payable | 47/48 | €2,162 | €5,123 | +€2,962 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,157 | €7,748 | +€591 | +8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,125 | +€7,125 | |
| Other operating charges | 640/8 | €927 | €782 | -€144 | -15.5% |
| Gross operating margin | 9900 | €18,023 | €40,453 | +€22,430 | +124% |
| Operating profit (loss) | 9901 | €9,940 | €24,798 | +€14,857 | +149% |
| Financial charges | 65/66B | €831 | €424 | -€407 | -49.0% |
| Recurring financial charges | 65 | €831 | €424 | -€407 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €9,110 | €24,374 | +€15,264 | +168% |
| Income taxes | 67/77 | €2,865 | €5,229 | +€2,364 | +82.5% |
| Profit (loss) for the period | 9904 | €6,245 | €19,146 | +€12,901 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €6,245 | €19,146 | +€12,901 | +207% |
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 17 October 2026 via checked.be.