2-COM: 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-COM
Largest movements
- Receivables within one year -€63,012
down €63,012 (-52.5%), from €119,927 to €56,916
of which Other amounts receivable: -€78,641
- Cash -€27,344
down €27,344 (-76.3%), from €35,829 to €8,484
mainly Other debts (-€98,702) and Trade debts (-€10,233)
- Receivables after one year -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Deferred charges and accrued income -€3,345
down €3,345 (-22.7%), from €14,742 to €11,397
- Other debts -€98,702
down €98,702 (-100%), from €98,702 to €0
- Reserves +€10,843
up €10,843 (+17.3%), from €62,848 to €73,692
- Trade debts -€10,233
down €10,233 (-76.6%), from €13,364 to €3,131
- Gross operating margin -€18,494
down €18,494 (-49.7%), from €37,204 to €18,710
- Taxes -€5,773
down €5,773 (-46.9%), from €12,319 to €6,546
- Financial income -€2,332
down €2,332 (-41.0%), from €5,682 to €3,350
- Depreciation +€711
up €711 (+119%), from €600 to €1,311
- Financial charges +€598
up €598 (+36.8%), from €1,626 to €2,223
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 | €199,042 | €99,269 | -€99,773 | -50.1% |
| Fixed assets | 21/28 | €4,544 | €4,472 | -€72 | -1.6% |
| Tangible fixed assets | 22/27 | €4,544 | €4,472 | -€72 | -1.6% |
| Plant, machinery and equipment | 23 | €3,400 | €2,689 | -€711 | -20.9% |
| Furniture and vehicles | 24 | €1,144 | €1,782 | +€639 | +55.9% |
| Current assets | 29/58 | €194,498 | €94,798 | -€99,701 | -51.3% |
| Amounts receivable after more than one year | 29 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Other amounts receivable | 291 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €119,927 | €56,916 | -€63,012 | -52.5% |
| Trade receivables | 40 | €7,735 | €23,364 | +€15,629 | +202% |
| Other amounts receivable | 41 | €112,192 | €33,552 | -€78,641 | -70.1% |
| Cash at bank and in hand | 54/58 | €35,829 | €8,484 | -€27,344 | -76.3% |
| Deferred charges and accrued income | 490/1 | €14,742 | €11,397 | -€3,345 | -22.7% |
| Total equity and liabilities | 10/49 | €199,042 | €99,269 | -€99,773 | -50.1% |
| Equity | 10/15 | €69,048 | €79,892 | +€10,843 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,848 | €73,692 | +€10,843 | +17.3% |
| Distributable reserves | 133 | €62,848 | €73,692 | +€10,843 | +17.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,994 | €19,378 | -€110,616 | -85.1% |
| Amounts payable within one year | 42/48 | €129,994 | €19,378 | -€110,616 | -85.1% |
| Financial debts | 43 | €35 | €33 | -€2 | -6.3% |
| Credit institutions | 430/8 | €35 | €33 | -€2 | -6.3% |
| Trade debts | 44 | €13,364 | €3,131 | -€10,233 | -76.6% |
| Suppliers | 440/4 | €13,364 | €3,131 | -€10,233 | -76.6% |
| Taxes, remuneration and social security | 45 | €17,892 | €16,213 | -€1,679 | -9.4% |
| Taxes | 450/3 | €17,892 | €16,213 | -€1,679 | -9.4% |
| Other amounts payable | 47/48 | €98,702 | €0 | -€98,702 | -100% |
| Non-recurring operating income | 76A | €7,837 | €0 | -€7,837 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €1,311 | +€711 | +119% |
| Other operating charges | 640/8 | €834 | €1,136 | +€302 | +36.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €37,204 | €18,710 | -€18,494 | -49.7% |
| Operating profit (loss) | 9901 | €35,770 | €16,263 | -€19,507 | -54.5% |
| Financial income | 75/76B | €5,682 | €3,350 | -€2,332 | -41.0% |
| Recurring financial income | 75 | €5,682 | €3,350 | -€2,332 | -41.0% |
| Financial charges | 65/66B | €1,626 | €2,223 | +€598 | +36.8% |
| Recurring financial charges | 65 | €1,626 | €2,223 | +€598 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €39,827 | €17,389 | -€22,437 | -56.3% |
| Income taxes | 67/77 | €12,319 | €6,546 | -€5,773 | -46.9% |
| Profit (loss) for the period | 9904 | €27,508 | €10,843 | -€16,664 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,508 | €10,843 | -€16,664 | -60.6% |
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 30 October 2026 via checked.be.