2BE GREEN: what changed
2BE GREEN
Largest movements
- Receivables within one year -€32,485
down €32,485 (-56.4%), from €57,564 to €25,078
of which Trade receivables: -€26,562
- Tangible fixed assets -€10,442
down €10,442 (-5.6%), from €187,495 to €177,053
of which Land and buildings: -€8,893
- Cash +€4,495
up €4,495 (+48.7%), from €9,239 to €13,734
mainly Receivables within one year (+€32,485) and Depreciation (+€10,442)
- Other debts -€34,839
down €34,839 (-69.4%), from €50,199 to €15,360
- Debts after one year -€10,267
down €10,267 (-5.8%), from €177,713 to €167,446
- Trade debts +€4,203
new in 2025: €4,203
- Profit (loss) carried forward +€4,069
up €4,069 (+35.0%), from €11,639 to €15,708
- Staff costs -€24,624
down €24,624 (-25.6%), from €96,312 to €71,688
- Gross operating margin -€23,462
down €23,462 (-19.5%), from €120,138 to €96,676
- Other operating charges -€4,891
down €4,891 (-76.0%), from €6,431 to €1,540
- Financial charges +€4,188
up €4,188 (+88.2%), from €4,748 to €8,936
- Depreciation +€2,069
up €2,069 (+24.7%), from €8,373 to €10,442
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,214 | €219,731 | -€38,483 | -14.9% |
| Fixed assets | 21/28 | €187,495 | €177,053 | -€10,442 | -5.6% |
| Tangible fixed assets | 22/27 | €187,495 | €177,053 | -€10,442 | -5.6% |
| Land and buildings | 22 | €185,413 | €176,520 | -€8,893 | -4.8% |
| Plant, machinery and equipment | 23 | €1,610 | €533 | -€1,077 | -66.9% |
| Furniture and vehicles | 24 | €472 | - | -€472 | |
| Current assets | 29/58 | €70,720 | €42,678 | -€28,042 | -39.7% |
| Amounts receivable within one year | 40/41 | €57,564 | €25,078 | -€32,485 | -56.4% |
| Trade receivables | 40 | €43,823 | €17,261 | -€26,562 | -60.6% |
| Other amounts receivable | 41 | €13,741 | €7,817 | -€5,924 | -43.1% |
| Cash at bank and in hand | 54/58 | €9,239 | €13,734 | +€4,495 | +48.7% |
| Deferred charges and accrued income | 490/1 | €3,917 | €3,866 | -€51 | -1.3% |
| Total equity and liabilities | 10/49 | €258,214 | €219,731 | -€38,483 | -14.9% |
| Equity | 10/15 | €13,639 | €17,708 | +€4,069 | +29.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,639 | €15,708 | +€4,069 | +35.0% |
| Amounts payable | 17/49 | €244,575 | €202,023 | -€42,553 | -17.4% |
| Amounts payable after more than one year | 17 | €177,713 | €167,446 | -€10,267 | -5.8% |
| Financial debts | 170/4 | €177,713 | €167,446 | -€10,267 | -5.8% |
| Amounts payable within one year | 42/48 | €66,862 | €34,577 | -€32,285 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €9,878 | €10,257 | +€379 | +3.8% |
| Trade debts | 44 | - | €4,203 | +€4,203 | |
| Suppliers | 440/4 | - | €4,203 | +€4,203 | |
| Taxes, remuneration and social security | 45 | €6,785 | €4,757 | -€2,028 | -29.9% |
| Taxes | 450/3 | €1,834 | - | -€1,834 | |
| Remuneration and social security | 454/9 | €4,951 | €4,757 | -€195 | -3.9% |
| Other amounts payable | 47/48 | €50,199 | €15,360 | -€34,839 | -69.4% |
| Remuneration, social security and pensions | 62 | €96,312 | €71,688 | -€24,624 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,373 | €10,442 | +€2,069 | +24.7% |
| Other operating charges | 640/8 | €6,431 | €1,540 | -€4,891 | -76.0% |
| Gross operating margin | 9900 | €120,138 | €96,676 | -€23,462 | -19.5% |
| Operating profit (loss) | 9901 | €9,022 | €13,006 | +€3,984 | +44.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -89.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -89.0% |
| Financial charges | 65/66B | €4,748 | €8,936 | +€4,188 | +88.2% |
| Recurring financial charges | 65 | €4,748 | €8,936 | +€4,188 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €4,275 | €4,069 | -€206 | -4.8% |
| Income taxes | 67/77 | -€166 | - | +€166 | |
| Profit (loss) for the period | 9904 | €4,441 | €4,069 | -€372 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,441 | €4,069 | -€372 | -8.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.