2B Sure: 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 Sure
Largest movements
- Current investments +€120,000
up €120,000 (+29.3%), from €410,000 to €530,000
- Receivables within one year -€22,941
down €22,941 (-41.3%), from €55,608 to €32,667
- Cash -€18,384
down €18,384 (-31.6%), from €58,241 to €39,857
mainly Contributions, distributions and other (-€305,000) and Current investments (-€120,000)
- Tangible fixed assets -€9,997
down €9,997 (-61.3%), from €16,311 to €6,314
of which Furniture and vehicles: -€9,997
- Other debts +€215,000
up €215,000 (+119%), from €180,000 to €395,000
- Reserves -€150,680
down €150,680 (-44.9%), from €335,480 to €184,800
of which Distributable reserves: -€150,680
- Gross operating margin -€41,448
down €41,448 (-17.6%), from €235,122 to €193,673
- Taxes -€9,008
down €9,008 (-16.3%), from €55,364 to €46,356
- Depreciation -€6,585
down €6,585 (-56.8%), from €11,585 to €5,000
- Financial income -€3,848
down €3,848 (-23.3%), from €16,500 to €12,652
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 | €540,159 | €608,837 | +€68,678 | +12.7% |
| Fixed assets | 21/28 | €16,311 | €6,314 | -€9,997 | -61.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €16,311 | €6,314 | -€9,997 | -61.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €16,311 | €6,314 | -€9,997 | -61.3% |
| Current assets | 29/58 | €523,848 | €602,523 | +€78,675 | +15.0% |
| Amounts receivable within one year | 40/41 | €55,608 | €32,667 | -€22,941 | -41.3% |
| Other amounts receivable | 41 | €55,608 | €32,667 | -€22,941 | -41.3% |
| Current investments | 50/53 | €410,000 | €530,000 | +€120,000 | +29.3% |
| Cash at bank and in hand | 54/58 | €58,241 | €39,857 | -€18,384 | -31.6% |
| Total equity and liabilities | 10/49 | €540,159 | €608,837 | +€68,678 | +12.7% |
| Equity | 10/15 | €354,080 | €203,400 | -€150,680 | -42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €335,480 | €184,800 | -€150,680 | -44.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,499 | €32,499 | = | 0.0% |
| Distributable reserves | 133 | €301,121 | €150,441 | -€150,680 | -50.0% |
| Amounts payable | 17/49 | €186,079 | €405,437 | +€219,358 | +118% |
| Amounts payable within one year | 42/48 | €186,079 | €405,437 | +€219,358 | +118% |
| Trade debts | 44 | €1,433 | €5,889 | +€4,456 | +311% |
| Suppliers | 440/4 | €1,433 | €5,889 | +€4,456 | +311% |
| Taxes, remuneration and social security | 45 | €4,646 | €4,548 | -€98 | -2.1% |
| Taxes | 450/3 | €1,847 | €1,720 | -€127 | -6.9% |
| Remuneration and social security | 454/9 | €2,799 | €2,829 | +€29 | +1.0% |
| Other amounts payable | 47/48 | €180,000 | €395,000 | +€215,000 | +119% |
| Non-recurring operating income | 76A | - | €36,230 | +€36,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,585 | €5,000 | -€6,585 | -56.8% |
| Other operating charges | 640/8 | €733 | €498 | -€235 | -32.0% |
| Gross operating margin | 9900 | €235,122 | €193,673 | -€41,448 | -17.6% |
| Operating profit (loss) | 9901 | €222,804 | €188,175 | -€34,628 | -15.5% |
| Financial income | 75/76B | €16,500 | €12,652 | -€3,848 | -23.3% |
| Recurring financial income | 75 | €16,500 | €12,652 | -€3,848 | -23.3% |
| Financial charges | 65/66B | €122 | €151 | +€29 | +23.6% |
| Recurring financial charges | 65 | €122 | €151 | +€29 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €239,181 | €200,676 | -€38,506 | -16.1% |
| Income taxes | 67/77 | €55,364 | €46,356 | -€9,008 | -16.3% |
| Profit (loss) for the period | 9904 | €183,818 | €154,320 | -€29,498 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €183,818 | €154,320 | -€29,498 | -16.0% |
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 23 October 2026 via checked.be.