80limit: 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.
80limit
Largest movements
- Current investments +€200,086
up €200,086 (+111%), from €180,000 to €380,086
- Cash -€25,892
down €25,892 (-30.9%), from €83,911 to €58,020
mainly Current investments (-€200,086) and Trade debts (-€4,174)
- Reserves +€165,805
up €165,805 (+64.4%), from €257,457 to €423,262
- Tax, wage and social debts +€10,568
up €10,568 (+75.4%), from €14,007 to €24,576
of which Taxes: +€10,494
- Gross operating margin +€64,232
up €64,232 (+27.4%), from €234,722 to €298,954
- Taxes +€20,916
up €20,916 (+40.6%), from €51,468 to €72,385
- Financial income +€7,034
up €7,034 (+681%), from €1,033 to €8,067
- Staff costs +€4,157
up €4,157 (+6.8%), from €61,374 to €65,531
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 | €283,123 | €455,322 | +€172,199 | +60.8% |
| Fixed assets | 21/28 | €6,931 | €6,338 | -€593 | -8.6% |
| Tangible fixed assets | 22/27 | €6,751 | €6,158 | -€593 | -8.8% |
| Furniture and vehicles | 24 | €6,751 | €6,158 | -€593 | -8.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €276,192 | €448,984 | +€172,792 | +62.6% |
| Amounts receivable after more than one year | 29 | €7,800 | €5,200 | -€2,600 | -33.3% |
| Other amounts receivable | 291 | €7,800 | €5,200 | -€2,600 | -33.3% |
| Amounts receivable within one year | 40/41 | €3,646 | €4,446 | +€800 | +21.9% |
| Trade receivables | 40 | €3,149 | €4,445 | +€1,296 | +41.1% |
| Other amounts receivable | 41 | €496 | €0 | -€496 | -99.9% |
| Current investments | 50/53 | €180,000 | €380,086 | +€200,086 | +111% |
| Cash at bank and in hand | 54/58 | €83,911 | €58,020 | -€25,892 | -30.9% |
| Deferred charges and accrued income | 490/1 | €835 | €1,233 | +€398 | +47.7% |
| Total equity and liabilities | 10/49 | €283,123 | €455,322 | +€172,199 | +60.8% |
| Equity | 10/15 | €257,457 | €423,262 | +€165,805 | +64.4% |
| Reserves | 13 | €257,457 | €423,262 | +€165,805 | +64.4% |
| Distributable reserves | 133 | €257,457 | €423,262 | +€165,805 | +64.4% |
| Amounts payable | 17/49 | €25,666 | €32,060 | +€6,394 | +24.9% |
| Amounts payable within one year | 42/48 | €25,666 | €32,060 | +€6,394 | +24.9% |
| Trade debts | 44 | €9,373 | €5,199 | -€4,174 | -44.5% |
| Suppliers | 440/4 | €9,373 | €5,199 | -€4,174 | -44.5% |
| Taxes, remuneration and social security | 45 | €14,007 | €24,576 | +€10,568 | +75.4% |
| Taxes | 450/3 | €11,397 | €21,890 | +€10,494 | +92.1% |
| Remuneration and social security | 454/9 | €2,611 | €2,685 | +€75 | +2.9% |
| Other amounts payable | 47/48 | €2,285 | €2,285 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €61,374 | €65,531 | +€4,157 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €2,410 | +€1,017 | +73.0% |
| Other operating charges | 640/8 | €808 | €799 | -€10 | -1.2% |
| Gross operating margin | 9900 | €234,722 | €298,954 | +€64,232 | +27.4% |
| Operating profit (loss) | 9901 | €171,146 | €230,215 | +€59,069 | +34.5% |
| Financial income | 75/76B | €1,033 | €8,067 | +€7,034 | +681% |
| Recurring financial income | 75 | €1,033 | €8,067 | +€7,034 | +681% |
| Financial charges | 65/66B | €116 | €93 | -€23 | -19.9% |
| Recurring financial charges | 65 | €116 | €93 | -€23 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €172,063 | €238,190 | +€66,127 | +38.4% |
| Income taxes | 67/77 | €51,468 | €72,385 | +€20,916 | +40.6% |
| Profit (loss) for the period | 9904 | €120,595 | €165,805 | +€45,210 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,595 | €165,805 | +€45,210 | +37.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.