2 BRIDGE: 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.
What changed
2 BRIDGE
NACE 74.999, Other professional, scientific and technical activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,021
2024 · €374,382-€369,360
Equity
€1.6m
2024 · €1.6m+€5,021
Cash
€98,172
2024 · €403,336-€305,164
Balance sheet total
€2.3m
2024 · €2.2m+€7,040
Largest movements
Assets
- Receivables within one year +€387,157
up €387,157 (+25.5%), from €1.5m to €1.9m
of which Other amounts receivable: +€377,085
- Cash -€305,164
down €305,164 (-75.7%), from €403,336 to €98,172
mainly Receivables within one year (-€387,157) and Investment in fixed assets (net) (-€85,401)
- Current investments -€56,801
down €56,801 (-79.4%), from €71,524 to €14,723
Equity and liabilities
- Trade debts +€68,010
up €68,010 (+22.8%), from €298,751 to €366,761
- Current portion of long-term debt -€56,286
down €56,286 (-91.6%), from €61,434 to €5,148
Income statement
- Goods and materials -€550,750
down €550,750 (-31.2%), from €1.8m to €1.2m
- Turnover -€392,406
down €392,406 (-6.6%), from €6.0m to €5.6m
- Services and other goods +€320,324
up €320,324 (+17.1%), from €1.9m to €2.2m
- Staff costs +€315,676
up €315,676 (+15.2%), from €2.1m to €2.4m
- Taxes -€120,543
down €120,543 (-86.1%), from €140,067 to €19,524
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.
Result 2024
€374,382
Turnover
-€392,406
Other operating income
+€8,623
Goods and materials
+€550,750
Services and other goods
-€320,324
Staff costs
-€315,676
Depreciation
+€11,665
Write-downs
+€5,325
Other operating charges
+€2,733
Financial income
+€22,111
Financial charges
-€62,703
Taxes
+€120,543
Result 2025
€5,021
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.
From operations
-€215,130
Investment
-€28,600
Financing
-€61,434
Cash 2024
€403,336
From operations (derived)
-€215,130
Net result for the year
+€5,021
Depreciation
+€87,385
Receivables within one year
-€387,157
Deferred charges and accrued income
+€16,167
Trade debts
+€68,010
Tax, wage and social debts
-€4,556
Investment (derived)
-€28,600
Investment in fixed assets (net)
-€85,401
Current investments
+€56,801
Financing
-€61,434
Debts after one year
-€5,148
Current portion of long-term debt
-€56,286
Cash 2025
€98,172
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,247,721 | €2,254,762 | +€7,040 | +0.3% |
| Fixed assets | 21/28 | €218,260 | €216,277 | -€1,984 | -0.9% |
| Intangible fixed assets | 21 | €171,550 | €185,748 | +€14,198 | +8.3% |
| Tangible fixed assets | 22/27 | €37,476 | €21,294 | -€16,182 | -43.2% |
| Plant, machinery and equipment | 23 | €19,320 | €19,850 | +€530 | +2.7% |
| Furniture and vehicles | 24 | - | €1,063 | +€1,063 | |
| Other tangible fixed assets | 26 | €18,156 | €382 | -€17,774 | -97.9% |
| Financial fixed assets | 28 | €9,235 | €9,235 | = | 0.0% |
| Affiliated companies | 280/1 | €1,000 | €1,000 | = | 0.0% |
| Participating interests | 280 | €1,000 | €1,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,235 | €8,235 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,235 | €8,235 | = | 0.0% |
| Current assets | 29/58 | €2,029,461 | €2,038,485 | +€9,024 | +0.4% |
| Amounts receivable within one year | 40/41 | €1,515,542 | €1,902,699 | +€387,157 | +25.5% |
| Trade receivables | 40 | €831,063 | €841,135 | +€10,072 | +1.2% |
| Other amounts receivable | 41 | €684,479 | €1,061,564 | +€377,085 | +55.1% |
| Current investments | 50/53 | €71,524 | €14,723 | -€56,801 | -79.4% |
| Other investments | 51/53 | €71,524 | €14,723 | -€56,801 | -79.4% |
| Cash at bank and in hand | 54/58 | €403,336 | €98,172 | -€305,164 | -75.7% |
| Deferred charges and accrued income | 490/1 | €39,058 | €22,891 | -€16,167 | -41.4% |
| Total equity and liabilities | 10/49 | €2,247,721 | €2,254,762 | +€7,040 | +0.3% |
| Equity | 10/15 | €1,628,471 | €1,633,492 | +€5,021 | +0.3% |
| Contributions | 10/11 | €69,182 | €69,182 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Outside capital | 11 | €7,682 | €7,682 | = | 0.0% |
| Share premium | 1100/10 | €7,682 | €7,682 | = | 0.0% |
| Reserves | 13 | €1,559,289 | €1,564,310 | +€5,021 | +0.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,553,139 | €1,558,160 | +€5,021 | +0.3% |
| Amounts payable | 17/49 | €619,250 | €621,269 | +€2,019 | +0.3% |
| Amounts payable after more than one year | 17 | €5,148 | - | -€5,148 | |
| Financial debts | 170/4 | €5,148 | - | -€5,148 | |
| Credit institutions | 173 | €5,148 | - | -€5,148 | |
| Amounts payable within one year | 42/48 | €614,102 | €621,269 | +€7,167 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €61,434 | €5,148 | -€56,286 | -91.6% |
| Trade debts | 44 | €298,751 | €366,761 | +€68,010 | +22.8% |
| Suppliers | 440/4 | €298,751 | €366,761 | +€68,010 | +22.8% |
| Taxes, remuneration and social security | 45 | €253,917 | €249,360 | -€4,556 | -1.8% |
| Taxes | 450/3 | €74,364 | €49,083 | -€25,281 | -34.0% |
| Remuneration and social security | 454/9 | €179,553 | €200,277 | +€20,725 | +11.5% |
| Operating income | 70/76A | €6,357,742 | €5,973,959 | -€383,783 | -6.0% |
| Turnover | 70 | €5,952,000 | €5,559,594 | -€392,406 | -6.6% |
| Other operating income | 74 | €405,743 | €414,366 | +€8,623 | +2.1% |
| Operating charges | 60/66A | €5,825,353 | €5,890,881 | +€65,528 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €1,767,709 | €1,216,959 | -€550,750 | -31.2% |
| Purchases | 600/8 | €1,767,709 | €1,216,959 | -€550,750 | -31.2% |
| Services and other goods | 61 | €1,871,698 | €2,192,022 | +€320,324 | +17.1% |
| Remuneration, social security and pensions | 62 | €2,077,720 | €2,393,396 | +€315,676 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,050 | €87,385 | -€11,665 | -11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,325 | - | -€5,325 | |
| Other operating charges | 640/8 | €3,851 | €1,118 | -€2,733 | -71.0% |
| Operating profit (loss) | 9901 | €532,389 | €83,078 | -€449,311 | -84.4% |
| Financial income | 75/76B | €6,218 | €28,329 | +€22,111 | +355.6% |
| Recurring financial income | 75 | €6,218 | €28,329 | +€22,111 | +355.6% |
| Income from current assets | 751 | - | €28,112 | +€28,112 | |
| Other financial income | 752/9 | €6,218 | €217 | -€6,002 | -96.5% |
| Financial charges | 65/66B | €24,159 | €86,862 | +€62,703 | +259.5% |
| Recurring financial charges | 65 | €24,159 | €86,862 | +€62,703 | +259.5% |
| Debt charges | 650 | - | €27,600 | +€27,600 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €56,801 | +€56,801 | |
| Other financial charges | 652/9 | €24,159 | €2,461 | -€21,699 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €514,448 | €24,545 | -€489,903 | -95.2% |
| Income taxes | 67/77 | €140,067 | €19,524 | -€120,543 | -86.1% |
| Taxes | 670/3 | €140,067 | €19,524 | -€120,543 | -86.1% |
| Profit (loss) for the period | 9904 | €374,382 | €5,021 | -€369,360 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €374,382 | €5,021 | -€369,360 | -98.7% |
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 2 October 2026 via checked.be.