2B PROPERTIES: 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 PROPERTIES
Largest movements
- Stocks and contracts +€455,764
up €455,764 (+8.0%), from €5.7m to €6.1m
- Other debts +€976,300
up €976,300 (+53.0%), from €1.8m to €2.8m
- Profit (loss) carried forward -€400,694
down €400,694 (-28.0%), from -€1.4m to -€1.8m
- Trade debts -€132,489
down €132,489 (-23.8%), from €555,753 to €423,264
- Financial charges +€91,796
up €91,796 (+32.8%), from €280,073 to €371,869
- Gross operating margin -€1,301
down €1,301 (-14.1%), from -€9,241 to -€10,541
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,900,646 | €6,355,749 | +€455,103 | +7.7% |
| Current assets | 29/58 | €5,900,646 | €6,355,749 | +€455,103 | +7.7% |
| Stocks and contracts in progress | 3 | €5,690,712 | €6,146,476 | +€455,764 | +8.0% |
| Stocks | 30/36 | €5,690,712 | €6,146,476 | +€455,764 | +8.0% |
| Amounts receivable within one year | 40/41 | €208,589 | €208,589 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €208,589 | €208,589 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €839 | €144 | -€695 | -82.9% |
| Deferred charges and accrued income | 490/1 | €506 | €541 | +€34 | +6.8% |
| Total equity and liabilities | 10/49 | €5,900,646 | €6,355,749 | +€455,103 | +7.7% |
| Equity | 10/15 | -€1,409,324 | -€1,810,018 | -€400,694 | -28.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,431,324 | -€1,832,018 | -€400,694 | -28.0% |
| Amounts payable | 17/49 | €7,309,970 | €8,165,767 | +€855,797 | +11.7% |
| Amounts payable within one year | 42/48 | €7,294,451 | €8,138,263 | +€843,812 | +11.6% |
| Financial debts | 43 | €4,885,294 | €4,885,295 | +€1 | 0.0% |
| Credit institutions | 430/8 | €4,885,294 | €4,885,295 | +€1 | 0.0% |
| Trade debts | 44 | €555,753 | €423,264 | -€132,489 | -23.8% |
| Suppliers | 440/4 | €555,753 | €423,264 | -€132,489 | -23.8% |
| Taxes, remuneration and social security | 45 | €10,904 | €10,904 | = | 0.0% |
| Taxes | 450/3 | €10,904 | €10,904 | = | 0.0% |
| Other amounts payable | 47/48 | €1,842,500 | €2,818,800 | +€976,300 | +53.0% |
| Accrued charges and deferred income | 492/3 | €15,519 | €27,504 | +€11,985 | +77.2% |
| Other operating charges | 640/8 | €18,204 | €18,283 | +€79 | +0.4% |
| Gross operating margin | 9900 | -€9,241 | -€10,541 | -€1,301 | -14.1% |
| Operating profit (loss) | 9901 | -€27,445 | -€28,825 | -€1,380 | -5.0% |
| Financial income | 75/76B | €63 | €0 | -€63 | -100.0% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100.0% |
| Financial charges | 65/66B | €280,073 | €371,869 | +€91,796 | +32.8% |
| Recurring financial charges | 65 | €280,073 | €371,869 | +€91,796 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€307,455 | -€400,694 | -€93,239 | -30.3% |
| Profit (loss) for the period | 9904 | -€307,455 | -€400,694 | -€93,239 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€307,455 | -€400,694 | -€93,239 | -30.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.