2-Collab: 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.
2-Collab
Largest movements
- Cash +€13,965
up €13,965 (+20.9%), from €66,776 to €80,741
mainly Net result for the year (+€16,574) and Receivables within one year (+€8,821)
- Receivables within one year -€8,821
down €8,821 (-53.3%), from €16,557 to €7,736
of which Trade receivables: -€11,815
- Deferred charges and accrued income -€1,246
down €1,246 (-21.5%), from €5,783 to €4,537
- Profit (loss) carried forward +€16,574
up €16,574 (+23.8%), from €69,642 to €86,216
- Tax, wage and social debts -€13,558
down €13,558 (-76.6%), from €17,698 to €4,139
- Gross operating margin -€17,465
down €17,465 (-40.0%), from €43,642 to €26,176
- Taxes -€3,447
down €3,447 (-39.7%), from €8,685 to €5,238
- Financial charges -€555
down €555 (-17.6%), from €3,156 to €2,601
- Other operating charges +€492
up €492 (+127.5%), from €386 to €878
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 | €90,340 | €93,598 | +€3,258 | +3.6% |
| Formation expenses | 20 | €904 | €584 | -€320 | -35.4% |
| Fixed assets | 21/28 | €320 | €0 | -€320 | -100.0% |
| Tangible fixed assets | 22/27 | €320 | €0 | -€320 | -100.0% |
| Furniture and vehicles | 24 | €320 | €0 | -€320 | -100.0% |
| Current assets | 29/58 | €89,115 | €93,014 | +€3,898 | +4.4% |
| Amounts receivable within one year | 40/41 | €16,557 | €7,736 | -€8,821 | -53.3% |
| Trade receivables | 40 | €13,001 | €1,185 | -€11,815 | -90.9% |
| Other amounts receivable | 41 | €3,556 | €6,551 | +€2,995 | +84.2% |
| Cash at bank and in hand | 54/58 | €66,776 | €80,741 | +€13,965 | +20.9% |
| Deferred charges and accrued income | 490/1 | €5,783 | €4,537 | -€1,246 | -21.5% |
| Total equity and liabilities | 10/49 | €90,340 | €93,598 | +€3,258 | +3.6% |
| Equity | 10/15 | €72,642 | €89,216 | +€16,574 | +22.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,642 | €86,216 | +€16,574 | +23.8% |
| Amounts payable | 17/49 | €17,698 | €4,382 | -€13,316 | -75.2% |
| Amounts payable within one year | 42/48 | €17,698 | €4,382 | -€13,316 | -75.2% |
| Trade debts | 44 | €0 | €243 | +€243 | |
| Suppliers | 440/4 | €0 | €243 | +€243 | |
| Taxes, remuneration and social security | 45 | €17,698 | €4,139 | -€13,558 | -76.6% |
| Taxes | 450/3 | €17,698 | €4,139 | -€13,558 | -76.6% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €640 | -€90 | -12.3% |
| Other operating charges | 640/8 | €386 | €878 | +€492 | +127.5% |
| Gross operating margin | 9900 | €43,642 | €26,176 | -€17,465 | -40.0% |
| Operating profit (loss) | 9901 | €42,276 | €24,408 | -€17,868 | -42.3% |
| Financial income | 75/76B | €45 | €5 | -€40 | -89.0% |
| Recurring financial income | 75 | €45 | €5 | -€40 | -89.0% |
| Financial charges | 65/66B | €3,156 | €2,601 | -€555 | -17.6% |
| Recurring financial charges | 65 | €3,156 | €2,601 | -€555 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €39,165 | €21,812 | -€17,353 | -44.3% |
| Income taxes | 67/77 | €8,685 | €5,238 | -€3,447 | -39.7% |
| Profit (loss) for the period | 9904 | €30,480 | €16,574 | -€13,906 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,480 | €16,574 | -€13,906 | -45.6% |
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 11 October 2026 via checked.be.