2/3.com: 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.
2/3.com
Largest movements
- Cash -€5,384
down €5,384 (-62.6%), from €8,605 to €3,221
mainly Debts after one year (-€20,000) and Other debts (-€2,042)
- Tangible fixed assets -€273
down €273 (-61.3%), from €444 to €172
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Profit (loss) carried forward +€16,524
up €16,524 (+61.0%), from -€27,102 to -€10,578
- Other debts -€2,042
down €2,042 (-34.2%), from €5,973 to €3,932
- Trade debts -€261
down €261 (-5.4%), from €4,873 to €4,611
- Gross operating margin +€31,663
up €31,663, from -€1,905 to €29,758
- Write-downs +€5,550
new in 2025: €5,550
- Other operating charges +€1,535
up €1,535 (+31.0%), from €4,951 to €6,486
- Depreciation -€451
down €451 (-62.3%), from €723 to €273
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 | €24,540 | €18,890 | -€5,650 | -23.0% |
| Fixed assets | 21/28 | €844 | €572 | -€273 | -32.3% |
| Tangible fixed assets | 22/27 | €444 | €172 | -€273 | -61.3% |
| Furniture and vehicles | 24 | €444 | €172 | -€273 | -61.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €23,696 | €18,318 | -€5,378 | -22.7% |
| Amounts receivable within one year | 40/41 | €14,691 | €14,843 | +€152 | +1.0% |
| Trade receivables | 40 | €6,594 | €7,446 | +€851 | +12.9% |
| Other amounts receivable | 41 | €8,097 | €7,398 | -€699 | -8.6% |
| Cash at bank and in hand | 54/58 | €8,605 | €3,221 | -€5,384 | -62.6% |
| Deferred charges and accrued income | 490/1 | €400 | €254 | -€146 | -36.5% |
| Total equity and liabilities | 10/49 | €24,540 | €18,890 | -€5,650 | -23.0% |
| Equity | 10/15 | -€8,365 | €8,159 | +€16,524 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137 | €137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137 | €137 | = | 0.0% |
| Reserves not available under the articles | 1311 | €137 | €137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,102 | -€10,578 | +€16,524 | +61.0% |
| Amounts payable | 17/49 | €32,905 | €10,731 | -€22,175 | -67.4% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €12,905 | €10,731 | -€2,175 | -16.8% |
| Financial debts | 43 | - | €141 | +€141 | |
| Credit institutions | 430/8 | - | €141 | +€141 | |
| Trade debts | 44 | €4,873 | €4,611 | -€261 | -5.4% |
| Suppliers | 440/4 | €4,873 | €4,611 | -€261 | -5.4% |
| Taxes, remuneration and social security | 45 | €2,059 | €2,047 | -€12 | -0.6% |
| Taxes | 450/3 | €2,059 | €2,047 | -€12 | -0.6% |
| Other amounts payable | 47/48 | €5,973 | €3,932 | -€2,042 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €273 | -€451 | -62.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,550 | +€5,550 | |
| Other operating charges | 640/8 | €4,951 | €6,486 | +€1,535 | +31.0% |
| Gross operating margin | 9900 | -€1,905 | €29,758 | +€31,663 | |
| Operating profit (loss) | 9901 | -€7,579 | €17,450 | +€25,029 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +3233.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3233.3% |
| Financial charges | 65/66B | €956 | €734 | -€222 | -23.2% |
| Recurring financial charges | 65 | €956 | €734 | -€222 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,535 | €16,717 | +€25,252 | |
| Income taxes | 67/77 | €189 | €193 | +€4 | +2.0% |
| Profit (loss) for the period | 9904 | -€8,724 | €16,524 | +€25,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,724 | €16,524 | +€25,248 |
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 6 October 2026 via checked.be.