2B's-AG: 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's-AG
Largest movements
- Receivables within one year +€42,939
up €42,939 (+239%), from €17,966 to €60,905
of which Other amounts receivable: +€41,954
- Cash -€20,403
down €20,403 (-91.1%), from €22,391 to €1,988
mainly Receivables within one year (-€42,939) and Tax, wage and social debts (-€1,250)
- Profit (loss) carried forward +€22,604
up €22,604 (+81.1%), from €27,886 to €50,490
- Tax, wage and social debts -€1,250
down €1,250 (-17.8%), from €7,028 to €5,778
- Trade debts +€1,182
up €1,182 (+34.3%), from €3,443 to €4,625
- Gross operating margin -€14,546
down €14,546 (-17.4%), from €83,429 to €68,883
- Other operating charges -€3,618
down €3,618 (-80.1%), from €4,517 to €899
- Staff costs -€2,880
down €2,880 (-6.7%), from €42,741 to €39,861
- Financial income +€1,756
up €1,756 (+514%), from €341 to €2,097
- Financial charges +€1,323
up €1,323 (+257%), from €515 to €1,838
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.
Derived cash bridge
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 | €40,357 | €62,893 | +€22,536 | +55.8% |
| Current assets | 29/58 | €40,357 | €62,893 | +€22,536 | +55.8% |
| Amounts receivable within one year | 40/41 | €17,966 | €60,905 | +€42,939 | +239% |
| Trade receivables | 40 | €3,471 | €4,456 | +€985 | +28.4% |
| Other amounts receivable | 41 | €14,495 | €56,449 | +€41,954 | +289% |
| Cash at bank and in hand | 54/58 | €22,391 | €1,988 | -€20,403 | -91.1% |
| Total equity and liabilities | 10/49 | €40,357 | €62,893 | +€22,536 | +55.8% |
| Equity | 10/15 | €29,886 | €52,490 | +€22,604 | +75.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,886 | €50,490 | +€22,604 | +81.1% |
| Amounts payable | 17/49 | €10,471 | €10,403 | -€68 | -0.7% |
| Amounts payable within one year | 42/48 | €10,471 | €10,403 | -€68 | -0.7% |
| Trade debts | 44 | €3,443 | €4,625 | +€1,182 | +34.3% |
| Suppliers | 440/4 | €3,443 | €4,625 | +€1,182 | +34.3% |
| Taxes, remuneration and social security | 45 | €7,028 | €5,778 | -€1,250 | -17.8% |
| Taxes | 450/3 | €7,028 | €5,778 | -€1,250 | -17.8% |
| Remuneration, social security and pensions | 62 | €42,741 | €39,861 | -€2,880 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | - | -€1,084 | |
| Other operating charges | 640/8 | €4,517 | €899 | -€3,618 | -80.1% |
| Gross operating margin | 9900 | €83,429 | €68,883 | -€14,546 | -17.4% |
| Operating profit (loss) | 9901 | €35,087 | €28,123 | -€6,964 | -19.8% |
| Financial income | 75/76B | €341 | €2,097 | +€1,756 | +514% |
| Recurring financial income | 75 | €341 | €2,097 | +€1,756 | +514% |
| Financial charges | 65/66B | €515 | €1,838 | +€1,323 | +257% |
| Recurring financial charges | 65 | €515 | €1,838 | +€1,323 | +257% |
| Profit (loss) for the period before taxes | 9903 | €34,914 | €28,382 | -€6,532 | -18.7% |
| Income taxes | 67/77 | €7,028 | €5,778 | -€1,250 | -17.8% |
| Profit (loss) for the period | 9904 | €27,886 | €22,604 | -€5,282 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,886 | €22,604 | -€5,282 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.