2AMA: 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.
2AMA
Largest movements
- Receivables within one year +€3,257
up €3,257 (+429.7%), from €758 to €4,015
of which Trade receivables: +€2,500
- Cash -€1,280
down €1,280 (-60.2%), from €2,128 to €848
mainly Other debts (-€3,586) and Receivables within one year (-€3,257)
- Profit (loss) carried forward +€3,733
up €3,733 (+79.0%), from -€4,727 to -€994
- Other debts -€3,586
down €3,586 (-93.4%), from €3,838 to €252
- Trade debts +€1,488
up €1,488 (+192.2%), from €774 to €2,262
- Tax, wage and social debts +€342
new in 2025: €342
- Gross operating margin +€9,192
up €9,192, from -€4,727 to €4,465
- Taxes +€342
new in 2025: €342
- Financial charges +€201
new in 2025: €201
- Other operating charges +€189
new in 2025: €189
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 | €2,886 | €4,863 | +€1,977 | +68.5% |
| Current assets | 29/58 | €2,886 | €4,863 | +€1,977 | +68.5% |
| Amounts receivable within one year | 40/41 | €758 | €4,015 | +€3,257 | +429.7% |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €758 | €1,515 | +€757 | +99.9% |
| Cash at bank and in hand | 54/58 | €2,128 | €848 | -€1,280 | -60.2% |
| Total equity and liabilities | 10/49 | €2,886 | €4,863 | +€1,977 | +68.5% |
| Equity | 10/15 | -€1,727 | €2,006 | +€3,733 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,727 | -€994 | +€3,733 | +79.0% |
| Amounts payable | 17/49 | €4,613 | €2,857 | -€1,756 | -38.1% |
| Amounts payable within one year | 42/48 | €4,613 | €2,857 | -€1,756 | -38.1% |
| Trade debts | 44 | €774 | €2,262 | +€1,488 | +192.2% |
| Suppliers | 440/4 | €774 | €2,262 | +€1,488 | +192.2% |
| Taxes, remuneration and social security | 45 | - | €342 | +€342 | |
| Taxes | 450/3 | - | €342 | +€342 | |
| Other amounts payable | 47/48 | €3,838 | €252 | -€3,586 | -93.4% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | -€4,727 | €4,465 | +€9,192 | |
| Operating profit (loss) | 9901 | -€4,727 | €4,276 | +€9,003 | |
| Financial charges | 65/66B | - | €201 | +€201 | |
| Recurring financial charges | 65 | - | €201 | +€201 | |
| Profit (loss) for the period before taxes | 9903 | -€4,727 | €4,075 | +€8,802 | |
| Income taxes | 67/77 | - | €342 | +€342 | |
| Profit (loss) for the period | 9904 | -€4,727 | €3,733 | +€8,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,727 | €3,733 | +€8,460 |
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 9 October 2026 via checked.be.