2Bcome: 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.
2Bcome
Largest movements
- Receivables within one year +€50,611
up €50,611 (+164.7%), from €30,728 to €81,338
of which Trade receivables: +€52,819
- Cash +€32,255
up €32,255 (+9.9%), from €324,667 to €356,921
mainly Other debts (+€247,191) and Net result for the year (+€158,300)
- Tangible fixed assets -€16,701
down €16,701 (-9.9%), from €168,711 to €152,010
of which Land and buildings: -€15,365
- Other debts +€247,191
up €247,191 (+1569.8%), from €15,747 to €262,938
- Profit (loss) carried forward -€134,397
no longer reported in 2025 (was €134,397)
- Tax, wage and social debts -€23,864
down €23,864 (-72.6%), from €32,890 to €9,025
of which Taxes: -€18,723
- Debts after one year -€19,488
down €19,488 (-15.8%), from €123,019 to €103,531
- Gross operating margin +€95,271
up €95,271 (+66.9%), from €142,505 to €237,776
- Staff costs -€34,633
down €34,633 (-98.7%), from €35,097 to €465
- Taxes +€34,602
up €34,602 (+265.7%), from €13,025 to €47,626
- Write-downs -€24,350
no longer reported in 2025 (was €24,350)
- Other operating charges -€2,612
down €2,612 (-37.1%), from €7,036 to €4,424
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 | €524,668 | €594,227 | +€69,559 | +13.3% |
| Fixed assets | 21/28 | €168,711 | €154,392 | -€14,319 | -8.5% |
| Tangible fixed assets | 22/27 | €168,711 | €152,010 | -€16,701 | -9.9% |
| Land and buildings | 22 | €123,869 | €108,504 | -€15,365 | -12.4% |
| Furniture and vehicles | 24 | €6,476 | €11,534 | +€5,058 | +78.1% |
| Other tangible fixed assets | 26 | €38,366 | €31,972 | -€6,394 | -16.7% |
| Financial fixed assets | 28 | - | €2,382 | +€2,382 | |
| Current assets | 29/58 | €355,958 | €439,836 | +€83,878 | +23.6% |
| Amounts receivable within one year | 40/41 | €30,728 | €81,338 | +€50,611 | +164.7% |
| Trade receivables | 40 | €12,880 | €65,699 | +€52,819 | +410.1% |
| Other amounts receivable | 41 | €17,848 | €15,639 | -€2,208 | -12.4% |
| Cash at bank and in hand | 54/58 | €324,667 | €356,921 | +€32,255 | +9.9% |
| Deferred charges and accrued income | 490/1 | €563 | €1,576 | +€1,013 | +179.9% |
| Total equity and liabilities | 10/49 | €524,668 | €594,227 | +€69,559 | +13.3% |
| Equity | 10/15 | €322,816 | €188,419 | -€134,397 | -41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,819 | €169,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €149,209 | €149,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,397 | - | -€134,397 | |
| Amounts payable | 17/49 | €201,852 | €405,808 | +€203,956 | +101.0% |
| Amounts payable after more than one year | 17 | €123,019 | €103,531 | -€19,488 | -15.8% |
| Financial debts | 170/4 | €123,019 | €103,531 | -€19,488 | -15.8% |
| Amounts payable within one year | 42/48 | €78,834 | €302,277 | +€223,444 | +283.4% |
| Current portion of amounts payable after more than one year | 42 | €19,223 | €19,488 | +€265 | +1.4% |
| Trade debts | 44 | €10,974 | €10,826 | -€148 | -1.4% |
| Suppliers | 440/4 | €10,974 | €10,826 | -€148 | -1.4% |
| Taxes, remuneration and social security | 45 | €32,890 | €9,025 | -€23,864 | -72.6% |
| Taxes | 450/3 | €27,239 | €8,516 | -€18,723 | -68.7% |
| Remuneration and social security | 454/9 | €5,651 | €509 | -€5,142 | -91.0% |
| Other amounts payable | 47/48 | €15,747 | €262,938 | +€247,191 | +1569.8% |
| Remuneration, social security and pensions | 62 | €35,097 | €465 | -€34,633 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,055 | €26,437 | +€2,381 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,350 | - | -€24,350 | |
| Other operating charges | 640/8 | €7,036 | €4,424 | -€2,612 | -37.1% |
| Gross operating margin | 9900 | €142,505 | €237,776 | +€95,271 | +66.9% |
| Operating profit (loss) | 9901 | €51,967 | €206,450 | +€154,483 | +297.3% |
| Financial income | 75/76B | €2,908 | €2,578 | -€330 | -11.3% |
| Recurring financial income | 75 | €2,908 | €2,578 | -€330 | -11.3% |
| Financial charges | 65/66B | €1,191 | €3,102 | +€1,911 | +160.4% |
| Recurring financial charges | 65 | €1,191 | €3,102 | +€1,911 | +160.4% |
| Profit (loss) for the period before taxes | 9903 | €53,683 | €205,926 | +€152,243 | +283.6% |
| Income taxes | 67/77 | €13,025 | €47,626 | +€34,602 | +265.7% |
| Profit (loss) for the period | 9904 | €40,659 | €158,300 | +€117,641 | +289.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,659 | €158,300 | +€117,641 | +289.3% |
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 8 October 2026 via checked.be.