2B INVEST: 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 INVEST
Largest movements
- Tangible fixed assets +€266,126
up €266,126 (+13.2%), from €2.0m to €2.3m
- Other debts +€742,285
up €742,285 (+54.4%), from €1.4m to €2.1m
- Trade debts -€537,988
down €537,988 (-100.0%), from €538,146 to €158
- Reserves +€101,212
up €101,212 (+2,353%), from €4,302 to €105,513
- Profit (loss) carried forward -€51,671
no longer reported in 2025 (was €51,671)
- Gross operating margin -€18,192
down €18,192 (-13.6%), from €133,766 to €115,574
- Taxes +€10,196
up €10,196 (+142%), from €7,204 to €17,400
- Financial charges -€3,341
down €3,341 (-6.3%), from €52,735 to €49,394
- Financial income +€1,970
up €1,970 (+4,591%), from €43 to €2,013
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 | €2,197,187 | €2,449,506 | +€252,320 | +11.5% |
| Fixed assets | 21/28 | €2,018,410 | €2,284,536 | +€266,126 | +13.2% |
| Tangible fixed assets | 22/27 | €2,018,410 | €2,284,536 | +€266,126 | +13.2% |
| Land and buildings | 22 | €2,018,410 | €2,284,536 | +€266,126 | +13.2% |
| Current assets | 29/58 | €178,776 | €164,970 | -€13,807 | -7.7% |
| Amounts receivable within one year | 40/41 | €77,366 | €81,725 | +€4,359 | +5.6% |
| Trade receivables | 40 | €69,450 | €81,675 | +€12,225 | +17.6% |
| Other amounts receivable | 41 | €7,916 | €50 | -€7,866 | -99.4% |
| Cash at bank and in hand | 54/58 | €101,411 | €83,245 | -€18,166 | -17.9% |
| Total equity and liabilities | 10/49 | €2,197,187 | €2,449,506 | +€252,320 | +11.5% |
| Equity | 10/15 | €230,973 | €280,513 | +€49,541 | +21.4% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €4,302 | €105,513 | +€101,212 | +2,353% |
| Distributable reserves | 133 | €4,302 | €105,513 | +€101,212 | +2,353% |
| Profit (loss) carried forward | 14 | €51,671 | - | -€51,671 | |
| Amounts payable | 17/49 | €1,966,214 | €2,168,993 | +€202,779 | +10.3% |
| Amounts payable within one year | 42/48 | €1,913,526 | €2,120,850 | +€207,324 | +10.8% |
| Trade debts | 44 | €538,146 | €158 | -€537,988 | -100.0% |
| Suppliers | 440/4 | €538,146 | €158 | -€537,988 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,765 | €12,791 | +€3,026 | +31.0% |
| Taxes | 450/3 | €9,765 | €12,791 | +€3,026 | +31.0% |
| Other amounts payable | 47/48 | €1,365,615 | €2,107,901 | +€742,285 | +54.4% |
| Accrued charges and deferred income | 492/3 | €52,688 | €48,142 | -€4,545 | -8.6% |
| Other operating charges | 640/8 | €1,075 | €1,252 | +€176 | +16.4% |
| Gross operating margin | 9900 | €133,766 | €115,574 | -€18,192 | -13.6% |
| Operating profit (loss) | 9901 | €132,691 | €114,322 | -€18,368 | -13.8% |
| Financial income | 75/76B | €43 | €2,013 | +€1,970 | +4,591% |
| Recurring financial income | 75 | €43 | €2,013 | +€1,970 | +4,591% |
| Financial charges | 65/66B | €52,735 | €49,394 | -€3,341 | -6.3% |
| Recurring financial charges | 65 | €52,735 | €49,394 | -€3,341 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €79,999 | €66,941 | -€13,058 | -16.3% |
| Income taxes | 67/77 | €7,204 | €17,400 | +€10,196 | +142% |
| Profit (loss) for the period | 9904 | €72,795 | €49,541 | -€23,254 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,795 | €49,541 | -€23,254 | -31.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.