2B@Work: 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@Work
Largest movements
- Cash +€22,546
up €22,546 (+16.4%), from €137,354 to €159,900
mainly Net result for the year (+€54,478) and Other debts (+€45,418)
- Current investments +€11,373
up €11,373 (+1.7%), from €659,546 to €670,919
- Debts after one year -€62,000
down €62,000 (-100.0%), from €62,000 to €0
- Reserves +€54,478
up €54,478 (+8.0%), from €684,611 to €739,090
of which Distributable reserves: +€113,418
- Other debts +€45,418
up €45,418 (+229.2%), from €19,818 to €65,235
- Tax, wage and social debts +€10,793
up €10,793 (+49.9%), from €21,630 to €32,423
- Financial charges -€4,671
down €4,671 (-97.1%), from €4,809 to €137
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 | €824,241 | €864,272 | +€40,031 | +4.9% |
| Fixed assets | 21/28 | €1,869 | €1,350 | -€519 | -27.8% |
| Tangible fixed assets | 22/27 | €519 | €0 | -€519 | -100.0% |
| Plant, machinery and equipment | 23 | €519 | €0 | -€519 | -100.0% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €822,372 | €862,922 | +€40,550 | +4.9% |
| Amounts receivable within one year | 40/41 | €25,472 | €32,104 | +€6,632 | +26.0% |
| Trade receivables | 40 | €16,178 | €32,104 | +€15,926 | +98.4% |
| Other amounts receivable | 41 | €9,294 | €0 | -€9,294 | -100.0% |
| Current investments | 50/53 | €659,546 | €670,919 | +€11,373 | +1.7% |
| Cash at bank and in hand | 54/58 | €137,354 | €159,900 | +€22,546 | +16.4% |
| Total equity and liabilities | 10/49 | €824,241 | €864,272 | +€40,031 | +4.9% |
| Equity | 10/15 | €703,211 | €757,690 | +€54,478 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €684,611 | €739,090 | +€54,478 | +8.0% |
| Tax-exempt reserves | 132 | €84,200 | €25,260 | -€58,940 | -70.0% |
| Distributable reserves | 133 | €600,411 | €713,830 | +€113,418 | +18.9% |
| Amounts payable | 17/49 | €121,030 | €106,583 | -€14,447 | -11.9% |
| Amounts payable after more than one year | 17 | €62,000 | €0 | -€62,000 | -100.0% |
| Other amounts payable | 178/9 | €62,000 | €0 | -€62,000 | -100.0% |
| Amounts payable within one year | 42/48 | €52,438 | €106,583 | +€54,145 | +103.3% |
| Trade debts | 44 | €10,990 | €8,925 | -€2,065 | -18.8% |
| Suppliers | 440/4 | €10,990 | €8,925 | -€2,065 | -18.8% |
| Taxes, remuneration and social security | 45 | €21,630 | €32,423 | +€10,793 | +49.9% |
| Taxes | 450/3 | €21,630 | €32,423 | +€10,793 | +49.9% |
| Other amounts payable | 47/48 | €19,818 | €65,235 | +€45,418 | +229.2% |
| Accrued charges and deferred income | 492/3 | €6,592 | €0 | -€6,592 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €519 | -€863 | -62.4% |
| Other operating charges | 640/8 | €687 | €550 | -€138 | -20.0% |
| Gross operating margin | 9900 | €87,229 | €87,333 | +€104 | +0.1% |
| Operating profit (loss) | 9901 | €85,159 | €86,264 | +€1,105 | +1.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €4,809 | €137 | -€4,671 | -97.1% |
| Recurring financial charges | 65 | €4,809 | €137 | -€4,671 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €80,351 | €86,127 | +€5,776 | +7.2% |
| Income taxes | 67/77 | €32,025 | €31,649 | -€375 | -1.2% |
| Profit (loss) for the period | 9904 | €48,327 | €54,478 | +€6,151 | +12.7% |
| Transfer from tax-exempt reserves | 789 | €75,130 | €58,940 | -€16,190 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,457 | €113,418 | -€10,039 | -8.1% |
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 11 October 2026 via checked.be.