2 COM OFFICE: 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 COM OFFICE
Largest movements
- Cash -€13,951
down €13,951 (-18.6%), from €75,016 to €61,065
mainly Other debts (-€88,263) and Trade debts (-€43,040)
- Tangible fixed assets +€7,831
up €7,831 (+123.4%), from €6,344 to €14,176
of which Furniture and vehicles: +€8,774
- Receivables within one year +€5,842
up €5,842 (+19.2%), from €30,448 to €36,290
of which Trade receivables: +€6,566
- Deferred charges and accrued income -€5,021
down €5,021 (-93.2%), from €5,385 to €364
- Other debts -€88,263
down €88,263 (-98.1%), from €89,963 to €1,700
- Debts after one year +€79,048
new in 2025: €79,048
- Trade debts -€43,040
down €43,040 (-76.7%), from €56,144 to €13,104
- Profit (loss) carried forward +€23,150
up €23,150 (+17.9%), from -€129,401 to -€106,251
- Tax, wage and social debts +€15,994
up €15,994 (+2822.0%), from €567 to €16,560
- Gross operating margin +€50,967
up €50,967, from -€24,819 to €26,147
- Depreciation +€1,096
up €1,096 (+120.3%), from €911 to €2,008
- Taxes +€658
up €658 (+203.7%), from €323 to €981
- Other operating charges -€290
down €290 (-29.7%), from €976 to €686
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 | €117,193 | €111,895 | -€5,298 | -4.5% |
| Fixed assets | 21/28 | €6,344 | €14,176 | +€7,831 | +123.4% |
| Tangible fixed assets | 22/27 | €6,344 | €14,176 | +€7,831 | +123.4% |
| Plant, machinery and equipment | 23 | €6,344 | €5,401 | -€943 | -14.9% |
| Furniture and vehicles | 24 | - | €8,774 | +€8,774 | |
| Current assets | 29/58 | €110,848 | €97,719 | -€13,129 | -11.8% |
| Amounts receivable within one year | 40/41 | €30,448 | €36,290 | +€5,842 | +19.2% |
| Trade receivables | 40 | €29,701 | €36,266 | +€6,566 | +22.1% |
| Other amounts receivable | 41 | €747 | €24 | -€724 | -96.8% |
| Cash at bank and in hand | 54/58 | €75,016 | €61,065 | -€13,951 | -18.6% |
| Deferred charges and accrued income | 490/1 | €5,385 | €364 | -€5,021 | -93.2% |
| Total equity and liabilities | 10/49 | €117,193 | €111,895 | -€5,298 | -4.5% |
| Equity | 10/15 | -€32,429 | -€9,279 | +€23,150 | +71.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €76,972 | €76,972 | = | 0.0% |
| Distributable reserves | 133 | €76,972 | €76,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,401 | -€106,251 | +€23,150 | +17.9% |
| Amounts payable | 17/49 | €149,622 | €121,174 | -€28,448 | -19.0% |
| Amounts payable after more than one year | 17 | - | €79,048 | +€79,048 | |
| Financial debts | 170/4 | - | €79,048 | +€79,048 | |
| Amounts payable within one year | 42/48 | €148,772 | €40,426 | -€108,346 | -72.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,783 | +€8,783 | |
| Trade debts | 44 | €56,144 | €13,104 | -€43,040 | -76.7% |
| Suppliers | 440/4 | €56,144 | €13,104 | -€43,040 | -76.7% |
| Advances received on contracts in progress | 46 | €2,098 | €278 | -€1,819 | -86.7% |
| Taxes, remuneration and social security | 45 | €567 | €16,560 | +€15,994 | +2822.0% |
| Taxes | 450/3 | €567 | €16,560 | +€15,994 | +2822.0% |
| Other amounts payable | 47/48 | €89,963 | €1,700 | -€88,263 | -98.1% |
| Accrued charges and deferred income | 492/3 | €850 | €1,700 | +€850 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €911 | €2,008 | +€1,096 | +120.3% |
| Other operating charges | 640/8 | €976 | €686 | -€290 | -29.7% |
| Non-recurring operating charges | 66A | €892 | - | -€892 | |
| Gross operating margin | 9900 | -€24,819 | €26,147 | +€50,967 | |
| Operating profit (loss) | 9901 | -€27,599 | €23,454 | +€51,052 | |
| Financial income | 75/76B | €1,112 | €1,070 | -€43 | -3.8% |
| Recurring financial income | 75 | €1,112 | €1,070 | -€43 | -3.8% |
| Financial charges | 65/66B | €363 | €392 | +€29 | +8.0% |
| Recurring financial charges | 65 | €363 | €392 | +€29 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,850 | €24,131 | +€50,981 | |
| Income taxes | 67/77 | €323 | €981 | +€658 | +203.7% |
| Profit (loss) for the period | 9904 | -€27,173 | €23,150 | +€50,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,173 | €23,150 | +€50,323 |
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.