2B TECH: 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 TECH
Largest movements
- Cash -€48,627
down €48,627 (-88.9%), from €54,698 to €6,071
mainly Receivables within one year (-€34,169) and Other debts (-€15,250)
- Receivables within one year +€34,169
up €34,169 (+50.5%), from €67,674 to €101,844
of which Other amounts receivable: +€22,512
- Tangible fixed assets -€9,574
down €9,574 (-21.9%), from €43,683 to €34,109
of which Leasing and similar rights: -€7,457
- Other debts -€15,250
down €15,250 (-59.9%), from €25,450 to €10,200
- Debts after one year -€7,556
down €7,556 (-36.1%), from €20,955 to €13,398
- Gross operating margin -€9,084
down €9,084 (-22.9%), from €39,697 to €30,613
- Financial charges -€492
down €492 (-20.2%), from €2,439 to €1,947
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 | €207,945 | €183,950 | -€23,995 | -11.5% |
| Fixed assets | 21/28 | €43,683 | €34,109 | -€9,574 | -21.9% |
| Tangible fixed assets | 22/27 | €43,683 | €34,109 | -€9,574 | -21.9% |
| Plant, machinery and equipment | 23 | €5,776 | €5,093 | -€684 | -11.8% |
| Furniture and vehicles | 24 | €9,485 | €8,498 | -€987 | -10.4% |
| Leasing and similar rights | 25 | €27,600 | €20,143 | -€7,457 | -27.0% |
| Other tangible fixed assets | 26 | €822 | €375 | -€446 | -54.3% |
| Current assets | 29/58 | €164,262 | €149,841 | -€14,421 | -8.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,674 | €101,844 | +€34,169 | +50.5% |
| Trade receivables | 40 | €21,368 | €33,026 | +€11,658 | +54.6% |
| Other amounts receivable | 41 | €46,306 | €68,818 | +€22,512 | +48.6% |
| Cash at bank and in hand | 54/58 | €54,698 | €6,071 | -€48,627 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,889 | €1,926 | +€37 | +2.0% |
| Total equity and liabilities | 10/49 | €207,945 | €183,950 | -€23,995 | -11.5% |
| Equity | 10/15 | €139,947 | €141,369 | +€1,422 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,960 | €111,360 | +€1,400 | +1.3% |
| Distributable reserves | 133 | €109,960 | €111,360 | +€1,400 | +1.3% |
| Profit (loss) carried forward | 14 | €23,787 | €23,809 | +€22 | +0.1% |
| Amounts payable | 17/49 | €67,997 | €42,581 | -€25,417 | -37.4% |
| Amounts payable after more than one year | 17 | €20,955 | €13,398 | -€7,556 | -36.1% |
| Financial debts | 170/4 | €20,955 | €13,398 | -€7,556 | -36.1% |
| Amounts payable within one year | 42/48 | €46,689 | €28,800 | -€17,889 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €6,626 | €6,940 | +€314 | +4.7% |
| Trade debts | 44 | €4,240 | €2,294 | -€1,946 | -45.9% |
| Suppliers | 440/4 | €4,240 | €2,294 | -€1,946 | -45.9% |
| Taxes, remuneration and social security | 45 | €10,373 | €9,366 | -€1,006 | -9.7% |
| Taxes | 450/3 | €10,373 | €9,366 | -€1,006 | -9.7% |
| Other amounts payable | 47/48 | €25,450 | €10,200 | -€15,250 | -59.9% |
| Accrued charges and deferred income | 492/3 | €354 | €382 | +€28 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,066 | €11,077 | +€11 | +0.1% |
| Other operating charges | 640/8 | €904 | €1,079 | +€174 | +19.3% |
| Gross operating margin | 9900 | €39,697 | €30,613 | -€9,084 | -22.9% |
| Operating profit (loss) | 9901 | €27,727 | €18,457 | -€9,269 | -33.4% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,439 | €1,947 | -€492 | -20.2% |
| Recurring financial charges | 65 | €2,439 | €1,947 | -€492 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €25,288 | €16,517 | -€8,771 | -34.7% |
| Income taxes | 67/77 | €5,125 | €4,896 | -€229 | -4.5% |
| Profit (loss) for the period | 9904 | €20,163 | €11,622 | -€8,542 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,163 | €11,622 | -€8,542 | -42.4% |
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 7 October 2026 via checked.be.