2B INVESTING: 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 INVESTING
Largest movements
- Receivables within one year +€6,764
up €6,764 (+7.5%), from €90,602 to €97,366
of which Trade receivables: +€6,172
- Receivables after one year -€4,800
down €4,800 (-36.6%), from €13,120 to €8,320
- Trade debts +€3,878
up €3,878 (+320%), from €1,213 to €5,091
- Other debts -€3,293
down €3,293 (-7.1%), from €46,446 to €43,153
- Gross operating margin +€33,654
up €33,654, from -€32,020 to €1,634
- Taxes -€1,440
new in 2025: -€1,440
- Other operating charges +€878
up €878 (+76.7%), from €1,144 to €2,022
- Financial charges +€356
up €356 (+593%), from €60 to €416
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 | €104,989 | €106,210 | +€1,221 | +1.2% |
| Current assets | 29/58 | €104,989 | €106,210 | +€1,221 | +1.2% |
| Amounts receivable after more than one year | 29 | €13,120 | €8,320 | -€4,800 | -36.6% |
| Other amounts receivable | 291 | €13,120 | €8,320 | -€4,800 | -36.6% |
| Amounts receivable within one year | 40/41 | €90,602 | €97,366 | +€6,764 | +7.5% |
| Trade receivables | 40 | €120 | €6,292 | +€6,172 | +5,143% |
| Other amounts receivable | 41 | €90,482 | €91,074 | +€592 | +0.7% |
| Cash at bank and in hand | 54/58 | €1,267 | €524 | -€743 | -58.6% |
| Total equity and liabilities | 10/49 | €104,989 | €106,210 | +€1,221 | +1.2% |
| Equity | 10/15 | €7,330 | €7,966 | +€636 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,130 | -€12,494 | +€636 | +4.8% |
| Amounts payable | 17/49 | €97,659 | €98,244 | +€585 | +0.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,659 | €48,244 | +€585 | +1.2% |
| Trade debts | 44 | €1,213 | €5,091 | +€3,878 | +320% |
| Suppliers | 440/4 | €1,213 | €5,091 | +€3,878 | +320% |
| Other amounts payable | 47/48 | €46,446 | €43,153 | -€3,293 | -7.1% |
| Other operating charges | 640/8 | €1,144 | €2,022 | +€878 | +76.7% |
| Gross operating margin | 9900 | -€32,020 | €1,634 | +€33,654 | |
| Operating profit (loss) | 9901 | -€33,164 | -€388 | +€32,776 | +98.8% |
| Financial charges | 65/66B | €60 | €416 | +€356 | +593% |
| Recurring financial charges | 65 | €60 | €416 | +€356 | +593% |
| Profit (loss) for the period before taxes | 9903 | -€33,224 | -€804 | +€32,420 | +97.6% |
| Income taxes | 67/77 | - | -€1,440 | -€1,440 | |
| Profit (loss) for the period | 9904 | -€33,224 | €636 | +€33,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,224 | €636 | +€33,860 |
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 27 October 2026 via checked.be.