27TWO: 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.
27TWO
Largest movements
- Cash +€47,896
up €47,896 (+113.6%), from €42,179 to €90,076
mainly Debts after one year (+€51,666) and Receivables within one year (+€396)
- Debts after one year +€51,666
up €51,666 (+124.0%), from €41,650 to €93,316
- Profit (loss) carried forward -€4,412
down €4,412 (-77.2%), from -€5,716 to -€10,128
- Gross operating margin +€1,429
up €1,429 (+36.7%), from -€3,896 to -€2,467
- Financial charges +€124
up €124 (+7.3%), from €1,701 to €1,825
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 | €42,706 | €90,205 | +€47,500 | +111.2% |
| Current assets | 29/58 | €42,706 | €90,205 | +€47,500 | +111.2% |
| Amounts receivable within one year | 40/41 | €526 | €130 | -€396 | -75.3% |
| Other amounts receivable | 41 | €526 | €130 | -€396 | -75.3% |
| Cash at bank and in hand | 54/58 | €42,179 | €90,076 | +€47,896 | +113.6% |
| Total equity and liabilities | 10/49 | €42,706 | €90,205 | +€47,500 | +111.2% |
| Equity | 10/15 | -€716 | -€5,128 | -€4,412 | -616.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,716 | -€10,128 | -€4,412 | -77.2% |
| Amounts payable | 17/49 | €43,421 | €95,333 | +€51,912 | +119.6% |
| Amounts payable after more than one year | 17 | €41,650 | €93,316 | +€51,666 | +124.0% |
| Financial debts | 170/4 | €41,650 | €93,316 | +€51,666 | +124.0% |
| Amounts payable within one year | 42/48 | €105 | €378 | +€272 | +258.8% |
| Trade debts | 44 | €105 | €260 | +€154 | +146.7% |
| Suppliers | 440/4 | €105 | €260 | +€154 | +146.7% |
| Other amounts payable | 47/48 | - | €118 | +€118 | |
| Accrued charges and deferred income | 492/3 | €1,666 | €1,640 | -€26 | -1.6% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,896 | -€2,467 | +€1,429 | +36.7% |
| Operating profit (loss) | 9901 | -€4,014 | -€2,587 | +€1,427 | +35.5% |
| Financial charges | 65/66B | €1,701 | €1,825 | +€124 | +7.3% |
| Recurring financial charges | 65 | €1,701 | €1,825 | +€124 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,716 | -€4,412 | +€1,303 | +22.8% |
| Profit (loss) for the period | 9904 | -€5,716 | -€4,412 | +€1,303 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,716 | -€4,412 | +€1,303 | +22.8% |
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.