2B HOME: 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.
2B HOME
Largest movements
- Tangible fixed assets -€82,518
down €82,518 (-15.5%), from €533,449 to €450,931
- Receivables within one year -€22,199
down €22,199 (-16.3%), from €136,050 to €113,852
of which Other amounts receivable: -€22,199
- Profit (loss) carried forward -€96,452
down €96,452 (-26.1%), from -€369,894 to -€466,346
- Debts after one year -€28,321
down €28,321 (-4.8%), from €590,223 to €561,902
of which Financial debts: -€28,321
- Trade debts +€25,550
up €25,550 (+67.4%), from €37,905 to €63,455
- Gross operating margin -€177,424
down €177,424, from €146,965 to -€30,459
- Financial charges -€5,320
down €5,320 (-28.9%), from €18,410 to €13,090
- Other operating charges -€3,934
down €3,934 (-27.5%), from €14,318 to €10,385
- Depreciation -€2,000
down €2,000 (-7.9%), from €25,453 to €23,453
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.
Derived cash bridge
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 | €993,526 | €888,645 | -€104,881 | -10.6% |
| Fixed assets | 21/28 | €857,311 | €774,793 | -€82,518 | -9.6% |
| Tangible fixed assets | 22/27 | €533,449 | €450,931 | -€82,518 | -15.5% |
| Land and buildings | 22 | €533,449 | €450,931 | -€82,518 | -15.5% |
| Financial fixed assets | 28 | €323,862 | €323,862 | = | 0.0% |
| Current assets | 29/58 | €136,215 | €113,852 | -€22,363 | -16.4% |
| Amounts receivable within one year | 40/41 | €136,050 | €113,852 | -€22,199 | -16.3% |
| Trade receivables | 40 | €8,195 | €8,195 | = | 0.0% |
| Other amounts receivable | 41 | €127,856 | €105,657 | -€22,199 | -17.4% |
| Cash at bank and in hand | 54/58 | €164 | - | -€164 | |
| Total equity and liabilities | 10/49 | €993,526 | €888,645 | -€104,881 | -10.6% |
| Equity | 10/15 | €145,606 | €49,154 | -€96,452 | -66.2% |
| Contributions | 10/11 | €318,500 | €318,500 | = | 0.0% |
| Revaluation surpluses | 12 | €157,792 | €151,225 | -€6,567 | -4.2% |
| Reserves | 13 | €39,208 | €45,775 | +€6,567 | +16.7% |
| Distributable reserves | 133 | €39,208 | €45,775 | +€6,567 | +16.7% |
| Profit (loss) carried forward | 14 | -€369,894 | -€466,346 | -€96,452 | -26.1% |
| Amounts payable | 17/49 | €847,920 | €839,491 | -€8,429 | -1.0% |
| Amounts payable after more than one year | 17 | €590,223 | €561,902 | -€28,321 | -4.8% |
| Financial debts | 170/4 | €588,106 | €559,785 | -€28,321 | -4.8% |
| Other amounts payable | 178/9 | €2,117 | €2,117 | = | 0.0% |
| Amounts payable within one year | 42/48 | €257,697 | €277,589 | +€19,892 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €31,347 | €32,873 | +€1,525 | +4.9% |
| Financial debts | 43 | - | €49 | +€49 | |
| Credit institutions | 430/8 | - | €49 | +€49 | |
| Trade debts | 44 | €37,905 | €63,455 | +€25,550 | +67.4% |
| Suppliers | 440/4 | €37,905 | €63,455 | +€25,550 | +67.4% |
| Other amounts payable | 47/48 | €188,444 | €181,212 | -€7,232 | -3.8% |
| Non-recurring operating income | 76A | €13,750 | €147 | -€13,603 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,453 | €23,453 | -€2,000 | -7.9% |
| Other operating charges | 640/8 | €14,318 | €10,385 | -€3,934 | -27.5% |
| Non-recurring operating charges | 66A | - | €19,064 | +€19,064 | |
| Gross operating margin | 9900 | €146,965 | -€30,459 | -€177,424 | |
| Operating profit (loss) | 9901 | €107,193 | -€83,362 | -€190,555 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €18,410 | €13,090 | -€5,320 | -28.9% |
| Recurring financial charges | 65 | €18,410 | €13,090 | -€5,320 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €88,783 | -€96,452 | -€185,235 | |
| Profit (loss) for the period | 9904 | €88,783 | -€96,452 | -€185,235 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,783 | -€96,452 | -€185,235 |
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 23 October 2026 via checked.be.