2B Constructions: 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.
2B Constructions
Largest movements
- Stocks and contracts -€412,030
no longer reported in 2025 (was €412,030)
- Cash +€30,805
up €30,805 (+3533.2%), from €872 to €31,677
mainly Stocks and contracts (+€412,030) and Net result for the year (+€42,934)
- Tangible fixed assets -€20,448
down €20,448 (-61.3%), from €33,380 to €12,932
of which Furniture and vehicles: -€19,548
- Receivables within one year +€13,987
up €13,987 (+3426.2%), from €408 to €14,395
of which Trade receivables: +€13,734
- Other debts -€437,161
down €437,161 (-99.4%), from €439,776 to €2,615
- Reserves +€38,077
new in 2025: €38,077
- Trade debts +€4,991
up €4,991 (+196.1%), from €2,546 to €7,537
- Profit (loss) carried forward +€4,857
no longer reported in 2025 (was -€4,857)
- Gross operating margin +€53,924
up €53,924 (+706.4%), from €7,633 to €61,557
- Taxes +€13,694
new in 2025: €13,694
- Depreciation -€4,276
down €4,276 (-68.5%), from €6,244 to €1,969
- Other operating charges +€1,904
up €1,904 (+208.9%), from €912 to €2,815
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 | €447,465 | €59,003 | -€388,462 | -86.8% |
| Fixed assets | 21/28 | €33,380 | €12,932 | -€20,448 | -61.3% |
| Tangible fixed assets | 22/27 | €33,380 | €12,932 | -€20,448 | -61.3% |
| Plant, machinery and equipment | 23 | €4,033 | €3,133 | -€900 | -22.3% |
| Furniture and vehicles | 24 | €29,347 | €9,799 | -€19,548 | -66.6% |
| Current assets | 29/58 | €414,085 | €46,072 | -€368,014 | -88.9% |
| Stocks and contracts in progress | 3 | €412,030 | - | -€412,030 | |
| Stocks | 30/36 | €412,030 | - | -€412,030 | |
| Amounts receivable within one year | 40/41 | €408 | €14,395 | +€13,987 | +3426.2% |
| Trade receivables | 40 | - | €13,734 | +€13,734 | |
| Other amounts receivable | 41 | €408 | €661 | +€253 | +62.0% |
| Cash at bank and in hand | 54/58 | €872 | €31,677 | +€30,805 | +3533.2% |
| Deferred charges and accrued income | 490/1 | €776 | - | -€776 | |
| Total equity and liabilities | 10/49 | €447,465 | €59,003 | -€388,462 | -86.8% |
| Equity | 10/15 | €5,143 | €48,077 | +€42,934 | +834.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €38,077 | +€38,077 | |
| Distributable reserves | 133 | - | €38,077 | +€38,077 | |
| Profit (loss) carried forward | 14 | -€4,857 | - | +€4,857 | |
| Amounts payable | 17/49 | €442,322 | €10,927 | -€431,395 | -97.5% |
| Amounts payable within one year | 42/48 | €442,322 | €10,927 | -€431,395 | -97.5% |
| Trade debts | 44 | €2,546 | €7,537 | +€4,991 | +196.1% |
| Suppliers | 440/4 | €2,546 | €7,537 | +€4,991 | +196.1% |
| Taxes, remuneration and social security | 45 | - | €774 | +€774 | |
| Taxes | 450/3 | - | €774 | +€774 | |
| Other amounts payable | 47/48 | €439,776 | €2,615 | -€437,161 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €1,969 | -€4,276 | -68.5% |
| Other operating charges | 640/8 | €912 | €2,815 | +€1,904 | +208.9% |
| Gross operating margin | 9900 | €7,633 | €61,557 | +€53,924 | +706.4% |
| Operating profit (loss) | 9901 | €477 | €56,773 | +€56,296 | +11794.9% |
| Financial income | 75/76B | €331 | €2 | -€329 | -99.5% |
| Recurring financial income | 75 | €331 | €2 | -€329 | -99.5% |
| Financial charges | 65/66B | €373 | €148 | -€225 | -60.4% |
| Recurring financial charges | 65 | €373 | €148 | -€225 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €435 | €56,627 | +€56,192 | +12924.3% |
| Income taxes | 67/77 | - | €13,694 | +€13,694 | |
| Profit (loss) for the period | 9904 | €435 | €42,934 | +€42,499 | +9774.8% |
| Profit (loss) for the period to be appropriated | 9905 | €435 | €42,934 | +€42,499 | +9774.8% |
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 5 October 2026 via checked.be.