2 D Consulting: 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.
What changed
2 D Consulting
NACE 69.201, Certified accountants and tax accountants
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€13,508
2023 · €17,492-€3,984
Equity
€185,396
2023 · €184,888+€508
Cash
€2,982
2023 · €4,950-€1,968
Balance sheet total
€229,127
2023 · €237,524-€8,397
Largest movements
Assets
- Receivables after one year -€13,767
down €13,767 (-9.8%), from €140,001 to €126,234
- Deferred charges and accrued income +€6,502
up €6,502 (+145%), from €4,470 to €10,972
- Current investments +€3,750
up €3,750 (+4.6%), from €82,000 to €85,750
Equity and liabilities
- Tax, wage and social debts -€5,704
down €5,704 (-26.6%), from €21,415 to €15,711
Income statement
- Gross operating margin -€10,625
down €10,625 (-32.4%), from €32,830 to €22,205
- Financial income +€3,888
up €3,888 (+87.0%), from €4,470 to €8,358
- Other operating charges -€1,651
down €1,651 (-32.6%), from €5,067 to €3,416
- Taxes -€1,391
down €1,391 (-13.9%), from €10,033 to €8,642
From the 2023 result to the 2024 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 2023
€17,492
Gross operating margin
-€10,625
Depreciation
-€299
Other operating charges
+€1,651
Financial income
+€3,888
Financial charges
+€10
Taxes
+€1,391
Result 2024
€13,508
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€16,941
Investment
-€4,646
Financing
-€14,263
Cash 2023
€4,950
From operations (derived)
+€16,941
Net result for the year
+€13,508
Depreciation
+€1,856
Receivables after one year
+€13,767
Receivables within one year
+€1,954
Deferred charges and accrued income
-€6,502
Trade debts
-€1,938
Tax, wage and social debts
-€5,704
Investment (derived)
-€4,646
Investment in fixed assets (net)
-€896
Current investments
-€3,750
Financing
-€14,263
Current portion of long-term debt
-€1,263
Contributions, distributions and other
-€13,000
Cash 2024
€2,982
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,524 | €229,127 | -€8,397 | -3.5% |
| Fixed assets | 21/28 | €3,691 | €2,731 | -€960 | -26.0% |
| Tangible fixed assets | 22/27 | €3,691 | €2,731 | -€960 | -26.0% |
| Plant, machinery and equipment | 23 | €1,995 | €997 | -€998 | -50.0% |
| Furniture and vehicles | 24 | €1,154 | €1,463 | +€309 | +26.8% |
| Other tangible fixed assets | 26 | €542 | €271 | -€271 | -50.0% |
| Current assets | 29/58 | €233,833 | €226,396 | -€7,437 | -3.2% |
| Amounts receivable after more than one year | 29 | €140,001 | €126,234 | -€13,767 | -9.8% |
| Other amounts receivable | 291 | €140,001 | €126,234 | -€13,767 | -9.8% |
| Amounts receivable within one year | 40/41 | €2,412 | €458 | -€1,954 | -81.0% |
| Trade receivables | 40 | €2,412 | €458 | -€1,954 | -81.0% |
| Current investments | 50/53 | €82,000 | €85,750 | +€3,750 | +4.6% |
| Cash at bank and in hand | 54/58 | €4,950 | €2,982 | -€1,968 | -39.8% |
| Deferred charges and accrued income | 490/1 | €4,470 | €10,972 | +€6,502 | +145% |
| Total equity and liabilities | 10/49 | €237,524 | €229,127 | -€8,397 | -3.5% |
| Equity | 10/15 | €184,888 | €185,396 | +€508 | +0.3% |
| Contributions | 10/11 | €12,462 | €12,462 | = | 0.0% |
| Reserves | 13 | €134,860 | €134,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,000 | €133,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,566 | €38,074 | +€508 | +1.4% |
| Amounts payable | 17/49 | €52,636 | €43,731 | -€8,905 | -16.9% |
| Amounts payable within one year | 42/48 | €35,886 | €26,981 | -€8,905 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €2,538 | €1,275 | -€1,263 | -49.8% |
| Trade debts | 44 | €11,933 | €9,995 | -€1,938 | -16.2% |
| Suppliers | 440/4 | €11,933 | €9,995 | -€1,938 | -16.2% |
| Taxes, remuneration and social security | 45 | €21,415 | €15,711 | -€5,704 | -26.6% |
| Taxes | 450/3 | €21,415 | €15,711 | -€5,704 | -26.6% |
| Accrued charges and deferred income | 492/3 | €16,750 | €16,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €1,856 | +€299 | +19.2% |
| Other operating charges | 640/8 | €5,067 | €3,416 | -€1,651 | -32.6% |
| Gross operating margin | 9900 | €32,830 | €22,205 | -€10,625 | -32.4% |
| Operating profit (loss) | 9901 | €26,206 | €16,933 | -€9,273 | -35.4% |
| Financial income | 75/76B | €4,470 | €8,358 | +€3,888 | +87.0% |
| Recurring financial income | 75 | €4,470 | €8,358 | +€3,888 | +87.0% |
| Financial charges | 65/66B | €3,151 | €3,141 | -€10 | -0.3% |
| Recurring financial charges | 65 | €3,151 | €3,141 | -€10 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €27,525 | €22,150 | -€5,375 | -19.5% |
| Income taxes | 67/77 | €10,033 | €8,642 | -€1,391 | -13.9% |
| Profit (loss) for the period | 9904 | €17,492 | €13,508 | -€3,984 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,492 | €13,508 | -€3,984 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.