2B-INSURED: 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-INSURED
Largest movements
- Cash +€6,026
up €6,026 (+3,889%), from €155 to €6,180
mainly Receivables within one year (+€5,650) and Net result for the year (+€5,447)
- Receivables within one year -€5,650
no longer reported in 2025 (was €5,650)
of which Other amounts receivable: -€5,600
- Deferred charges and accrued income -€4,017
down €4,017 (-14.4%), from €27,929 to €23,912
- Financial fixed assets -€750
no longer reported in 2025 (was €750)
- Tangible fixed assets +€352
new in 2025: €352
- Profit (loss) carried forward +€5,447
up €5,447 (+80.3%), from -€6,783 to -€1,336
- Other debts -€5,444
no longer reported in 2025 (was €5,444)
- Debts after one year -€5,209
down €5,209 (-15.5%), from €33,630 to €28,420
- Tax, wage and social debts +€1,110
up €1,110 (+2,081%), from €53 to €1,163
- Gross operating margin +€10,590
up €10,590, from -€2,858 to €7,733
- Taxes +€1,163
new in 2025: €1,163
- Other operating charges -€423
down €423 (-39.7%), from €1,067 to €643
- Depreciation -€311
down €311 (-71.3%), from €437 to €125
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 | €34,484 | €30,444 | -€4,040 | -11.7% |
| Fixed assets | 21/28 | €750 | €352 | -€398 | -53.1% |
| Tangible fixed assets | 22/27 | - | €352 | +€352 | |
| Furniture and vehicles | 24 | - | €352 | +€352 | |
| Financial fixed assets | 28 | €750 | - | -€750 | |
| Current assets | 29/58 | €33,734 | €30,093 | -€3,641 | -10.8% |
| Amounts receivable within one year | 40/41 | €5,650 | - | -€5,650 | |
| Trade receivables | 40 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €5,600 | - | -€5,600 | |
| Cash at bank and in hand | 54/58 | €155 | €6,180 | +€6,026 | +3,889% |
| Deferred charges and accrued income | 490/1 | €27,929 | €23,912 | -€4,017 | -14.4% |
| Total equity and liabilities | 10/49 | €34,484 | €30,444 | -€4,040 | -11.7% |
| Equity | 10/15 | -€5,283 | €164 | +€5,447 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,783 | -€1,336 | +€5,447 | +80.3% |
| Amounts payable | 17/49 | €39,767 | €30,280 | -€9,487 | -23.9% |
| Amounts payable after more than one year | 17 | €33,630 | €28,420 | -€5,209 | -15.5% |
| Other amounts payable | 178/9 | €33,630 | €28,420 | -€5,209 | -15.5% |
| Amounts payable within one year | 42/48 | €6,138 | €1,823 | -€4,315 | -70.3% |
| Trade debts | 44 | €641 | €660 | +€19 | +3.0% |
| Suppliers | 440/4 | €641 | €660 | +€19 | +3.0% |
| Taxes, remuneration and social security | 45 | €53 | €1,163 | +€1,110 | +2,081% |
| Taxes | 450/3 | €53 | €1,163 | +€1,110 | +2,081% |
| Other amounts payable | 47/48 | €5,444 | - | -€5,444 | |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Non-recurring operating income | 76A | - | €14,335 | +€14,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €125 | -€311 | -71.3% |
| Other operating charges | 640/8 | €1,067 | €643 | -€423 | -39.7% |
| Gross operating margin | 9900 | -€2,858 | €7,733 | +€10,590 | |
| Operating profit (loss) | 9901 | -€4,361 | €6,964 | +€11,325 | |
| Financial charges | 65/66B | €332 | €354 | +€22 | +6.5% |
| Recurring financial charges | 65 | €332 | €354 | +€22 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,693 | €6,610 | +€11,304 | |
| Income taxes | 67/77 | - | €1,163 | +€1,163 | |
| Profit (loss) for the period | 9904 | -€4,693 | €5,447 | +€10,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,693 | €5,447 | +€10,141 |
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 16 October 2026 via checked.be.