2B-neXt: 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-neXt
Largest movements
- Receivables within one year +€35,234
up €35,234 (+194.0%), from €18,158 to €53,392
of which Other amounts receivable: +€30,218
- Cash +€32,791
up €32,791 (+45.3%), from €72,356 to €105,146
mainly Net result for the year (+€48,947) and Tax, wage and social debts (+€14,805)
- Reserves +€48,947
up €48,947 (+79.8%), from €61,349 to €110,295
- Tax, wage and social debts +€14,805
up €14,805 (+57.1%), from €25,921 to €40,726
- Advances received +€5,000
new in 2025: €5,000
- Gross operating margin -€14,873
down €14,873 (-19.1%), from €77,746 to €62,873
- Taxes -€2,974
down €2,974 (-18.5%), from €16,077 to €13,103
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 | €91,789 | €159,302 | +€67,513 | +73.6% |
| Fixed assets | 21/28 | €1,275 | €764 | -€511 | -40.1% |
| Tangible fixed assets | 22/27 | €1,275 | €764 | -€511 | -40.1% |
| Plant, machinery and equipment | 23 | €1,275 | €764 | -€511 | -40.1% |
| Current assets | 29/58 | €90,514 | €158,539 | +€68,025 | +75.2% |
| Amounts receivable within one year | 40/41 | €18,158 | €53,392 | +€35,234 | +194.0% |
| Trade receivables | 40 | €18,150 | €23,166 | +€5,016 | +27.6% |
| Other amounts receivable | 41 | €8 | €30,227 | +€30,218 | +364956.5% |
| Cash at bank and in hand | 54/58 | €72,356 | €105,146 | +€32,791 | +45.3% |
| Total equity and liabilities | 10/49 | €91,789 | €159,302 | +€67,513 | +73.6% |
| Equity | 10/15 | €61,350 | €110,296 | +€48,947 | +79.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €61,349 | €110,295 | +€48,947 | +79.8% |
| Distributable reserves | 133 | €61,349 | €110,295 | +€48,947 | +79.8% |
| Amounts payable | 17/49 | €30,439 | €49,006 | +€18,567 | +61.0% |
| Amounts payable within one year | 42/48 | €30,439 | €49,006 | +€18,567 | +61.0% |
| Trade debts | 44 | €4,283 | €3,047 | -€1,235 | -28.8% |
| Suppliers | 440/4 | €4,283 | €3,047 | -€1,235 | -28.8% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €25,921 | €40,726 | +€14,805 | +57.1% |
| Taxes | 450/3 | €25,921 | €40,726 | +€14,805 | +57.1% |
| Other amounts payable | 47/48 | €235 | €232 | -€3 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €511 | +€252 | +97.5% |
| Other operating charges | 640/8 | - | €281 | +€281 | |
| Gross operating margin | 9900 | €77,746 | €62,873 | -€14,873 | -19.1% |
| Operating profit (loss) | 9901 | €77,487 | €62,081 | -€15,407 | -19.9% |
| Financial income | 75/76B | - | €209 | +€209 | |
| Recurring financial income | 75 | - | €209 | +€209 | |
| Financial charges | 65/66B | €62 | €240 | +€178 | +288.1% |
| Recurring financial charges | 65 | €62 | €240 | +€178 | +288.1% |
| Profit (loss) for the period before taxes | 9903 | €77,426 | €62,050 | -€15,376 | -19.9% |
| Income taxes | 67/77 | €16,077 | €13,103 | -€2,974 | -18.5% |
| Profit (loss) for the period | 9904 | €61,349 | €48,947 | -€12,402 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,349 | €48,947 | -€12,402 | -20.2% |
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.